The Compensation Committee Handbook
NEW AND UPDATED INFORMATION ON THE LAWS AND REGULATIONS AFFECTING\ EXECUTIVE COMPENSATION\ Now in a thoroughly updated Third Edition, Compensation Committee Handbook provides a comprehensive review of the complex issues facing compensation committees in the wake of Sarbanes-Oxley. This new and updated edition addresses a full range of functional issues facing compensation committees, including organizing, planning, and best practices tips.\ As the responsibilities of the compensation...
Search in google:
Compensation Committee HandbookThird EditionIn our post-Sarbanes-Oxley world, the compensation committee chair is widely considered the most difficult role on the board. The consequences of making bad compensation decisions can be severe, ranging from ill-advised legislative initiatives to shareholder revolts. Compensation Committee Handbook, Third Edition is a practical, how-to guidebook designed to help compensation committee members make sensible and defensible decisions at all times.Covering functional issues such as organizing, planning, and best practice tips as well as compliance advice on the implications of Sarbanes-Oxley and other new regulations, Compensation Committee Handbook provides an indispensable, comprehensive review of the pertinent matters facing compensation committees.Recognizing that there is no single "correct" model for executive pay that will fit every business organization, the Handbook identifies applicable "best practices" that reflect current and pendingregulations that have emerged since the Second Edition, including:New SEC "Compensation Discussion and Analysis" disclosure requirements for compensation committeesNew GAAP rules on expensing of stock options and other stock-based compensationNew IRS regulations on stock-based compensationNew rules by the Financial Accounting Standards Board, the New York Stock Exchange, and the NASDAQ Stock MarketCompensation Committee Handbook, Third Edition will help compensation committee members better understand their duties and role, and to remind them of both the general and technical determinantsof good compensation committee decisionmaking. The book represents the cumulativeexperience of compensation committeemembers and the breadth of knowledge gained in careers as business executives, government officials, corporate board members, governance experts, compensationconsultants, and academics engaged in the study of business history and practices.An invaluable resource for compensation committee members, board of directors, CEOs, COOs, CFOs, HR executives, and auditors, this practical, how-to road map provides an in-depth review and analysis of timely and relevant issues facing compensation committees at both public and privately held companies.
Ch. 1The compensation committee3Ch. 2Selecting and training compensation committee members32Ch. 3CEO succession and evaluation54Ch. 4Director compensation77Ch. 5Corporate governance91Ch. 6Securities issues118Ch. 7Tax, ERISA and labor laws, regulations, and rules147Ch. 8Accounting rules175Ch. 9Executive employment and severance arrangements203Ch. 10Incentive compensation219Ch. 11Equity-based incentives234Ch. 12Executive pension-benefit, welfare-benefit, and perquisite programs260Epilog : a glimpse of the future275App. ASelected SEC rules, regulations, schedules, and forms281App. BList of organizations and periodicals345App. CList of directors' colleges and other training opportunities358App. DAnnotated form of compensation committee charter365App. ESample compensation committee reports382
