Practice Pointers

Below is a comprehensive list of the practice pointers on our site (the most recent ones posted are on the top—check daily to see if new pointers are posted):

• The CEO Pay Slice
  —Profs. Bebchuk, Cremers and Peyer (10/09)
• Technical Guidance on Compliance with Tabular Requirements
  —Alan Kailer (1/10)
• Executive Compensation and the Maturity Structure of Corporate Debt
  —Prof. Brockman, et. al (9/09)
• Executive Compensation Update: Code Sections 409A and 162(m)
  —Fried Frank Harris Shriver & Jacobson (12/1/09)
• Executive Compensation Tax Rules May Require Year-End Planning
  —Jones Day (10/09)
• Best Practices for Option Grants by Venture-Backed Companies
  —Wilmer Hale (10/7/09)
• Changes in Change-in-Control Practices
  —Frederic W. Cook & Co., Inc. (9/30/09)
• The Compensation Committee's Self-Evaluation: Meeting the Requirement While Making the Most of the Opportunity
  —Towers Perrin
• Negative Hedging: Performance Sensitive Debt and CEOs' Equity Incentives
  —Profs. Tchistyi, Yermack and Yun (9/18/09)

  
  
  

• Task Force on Executive Compensation
  —The Conference Board (9/09)
• CFO Fiduciary Responsibilities and Incentive Compensation
  —Profs. Indjejikian and Matejka (5/09)
• Stock Options Are Not Intrinsically Evil
  —Bud Crystal (3/09)
• Summary of Change-in-Control Survey
  —Hewitt (3/09)
• Superstar CEOs
  —Profs. Malmendier and Tate (1/09)
• PerkWatch Blog
  —NY Times' DealBook
• Section 162(m): Actions that Should be Taken Early this Year to Avoid the $1,000,000 Deduction Limitation
  —Greenberg Traurig (3/09)
• Slow Down the CEO Gravy Train
  —Directors & Boards (2/09; reprint of Chevron Chair George Keller's '94 remarks)
• Changing the Rules to Preserve Your Bonus
  —Bud Crystal (2/09)
• IRS Issues Guidance Regarding the Limitations of the Emergency Economic Stabilization Act of 2008 on Offshore Deferrals
  —Morgan Lewis & Bockius

  
  
  

• Has Moral Hazard Become a More Important Factor in Managerial Compensation?
  —Profs. George-Levi Gayle and Robert A. Miller (8/08)
• Board Committees, CEO Compensation, and Earnings Management
  —Profs. Laux and Laux (2/08)
• Rethinking Pay-For-Performance
  —Fred Cook, Frederic W. Cook & Co. (1/27/09)
• Capital Efficiency Measures: Why They're Under-utilized in Incentive Plans and How They Can Be Improved
  —Shareholder Value Advisors (1/09)
• What Investors Need to Know about Executive Pay
  —Shareholder Value Advisors (1/09)
• Advancement Rights of Former Directors and Officers
  —Hunton & Williams (1/09)
• CEO Pay and the Lake Wobegon Effect
  —Profs. Schaefer and Hayes (12/11/08)
• Year-End Reporting Requirements for Employee Stock Plans: France, Italy, Malaysia, Thailand and Vietnam
  —Baker & McKenzie (12/08)
• Limit on Rabbi Trust Contributions Resulting from Asset Depreciation in Single-Employer Defined Benefit Plans
  —Mayer Brown
• IRS Issues New Expanded Relief for Section 409A Operational Violations and Proposed Regulations Regarding Taxation Under Section 409A
  —Wachtell Lipton Rosen & Katz





• Section 409A Quick Reference Guide
  —Troutman Sanders
• Performance Pay and Wage Inequality
  —Profs. Lemieux, MacLeod and Parent (11/08)
• Volatility Up; Stock Option Use Down?
  —Ed Hauder, Senior Attorney and Consultant, Exequity (10/08)
• Moral Hazard and Executive Compensation
  —Fred Cook, Frederic W. Cook & Co. (10/08)
• Executive Insecurity: No Better Time for Employer Attention
  —Mark Poerio, Paul Hastings (10/08)
• Wealth Accumulation/Full Walk Away Amounts Chart
  —Watson Wyatt and Deloitte Consulting (10/08)
• Is Pay for Performance Detrimental to Innovation
  —Profs. Manso and Ederer (8/08)
• Economic Characteristics, Corporate Governance, and the Influence of Compensation Consultants on Executive Pay Levels
  —Profs. Armstrong, Ittner and Larcker (6/08)
• CEO and CFO Career Consequences to Missing Quarterly Earnings Benchmarks
  —Profs. Srinivasan, Mergenthaler and Rajgopal (6/08)
• Earnings Restatements, Changes in CEO Compensation, and Firm Performance
  —Profs. Cheng and Farber (1/08)
• Steps to Implementing Performance Metrics in LTI Plans
  —Pearl Meyer & Partners (5/08)

  
  
  

• CEO Pay Centrality
  —Profs. Bebchuk and Peyer (5/08)
• Press Release: Letter to SEC on Proxy Disclosures and Consultant Independence
• Press Release: Connecticut State Treasurer Denise Nappier (on behalf of global coalition of institutional investors) (5/08)
• Long-Term Compensation Planning for High-Potential Employees
  —Eric Marquardt
• Director Compensation in Turbulent Times
  —Gibson Dunn & Crutcher (5/1/08)
• Letter to Senators Clinton, Obama and McCain
  —CII (4/21/08)
• The Role and Effect of Compensation Consultants on CEO Pay
  —Profs. Cadman, Carter and Hillegeist (3/08)
• "Who Killed Katie Couric? And Other Tales from the World of Executive Compensation Reform
  —Prof. Rosen (4/08)
• What Every Compensation Committee Should Ask Its Consultant
  —David Swinford, Pearl Meyer & Partners
• Can Your Long-Term Incentive Plan Become More Performance Based Again?
  —Buck Consulting (4/08)
• Survey: Directors, Institutional Shareholders At Odds Over Whether Executive Pay Model Is Improving
  —Watson Wyatt (2/08)
• Study: CEOs Gifting Stock to Charity
  —Prof. David Yermack (2/08)





• Hands-Off Options
  —Prof. Jesse Fried (2/08)
• Recent IRS Ruling May Impact Employer's Deductions under Code Section 162(m)
  —Womble Carlyle Sandrich & Rice (2/08)
• Incentive Awards Payable on Certain Terminations of Employment Prior to Attaining the Performance Goal Cannot Qualify as "Performance-Based Compensation" Under 162(m)
  —Proskauer Rose (2/08)
• A Need to Revisit Termination Provisions ― New IRS Section 162(M) Ruling
  —Frederic W. Cook & Co. (2/1/08)
• IRS Reverses Position on Performance-Based Exemption to 162(m): Employer Deductions in Doubt
  —McGuireWoods (2/1/08)
• IRS Changes Position on Performance-Based Pay
  —Covington & Burling (1/08) ers/Docs/211-Kailer.pdf">Technical Guidance on Compliance with Tabular Requirements
  —Alan Kailer (1/08)
• Podcast: Alexandra Higgins on Impact of Consultant Use on Pay (12/5/07)
• Report for Rep. Waxman: Conflicts of Interest Among Consultants (12/5/07)

  
  
  

• Analyzing Unexpected CEO Departures and Severance Payouts for Signs of Weak Governance
  —Moody's (12/07)
• Misvaluation, CEO Equity-Based Compensation, and Corporate Governance
  —Profs. Forsyth, Teoh and Zhang (10/07)
• A Reasonable Approach to Severance and Change-in-Control Payments
  —Ira Kay, Watson Wyatt Worldwide (10/07)
• Full "Walk-Away" Values at Termination and Change in Control
  —Ira Kay, Watson Wyatt Worldwide (10/07)
• Talking Points: "Full Walk Away Value"
  —Mike Kesner, Deloitte Consulting (10/07)
• Five Recommendations for 2007
  —Ira Kay, Watson Wyatt Worldwide (10/07)
• Talking Points from 4th Annual Conf.: Tally Sheets
  —Mike Kesner, Deloitte Consulting & Blair Jones, Semler Brossy
• How to Devise and Utilize the Appropriate Tally Sheets
  —Mike Kesner, Deloitte Consulting
• Talking Points from 3rd Annual Conf. - Tally Sheets; Sample Termination Scenario Tally Sheet (Excel file)
  —Mike Kesner, Deloitte Consulting
• Talking Points from 2nd Annual Conf. - Tally Sheets





• The Art & Science of Perquisites
  —Brink Dickerson, Troutman Sanders (10/07)
• Incremental Cost of Airplane Usage
  —Brink Dickerson, Troutman Sanders (10/07)
• Personal Use of the Corporate Jet
  —Paul Hodgson, The Corporate Library (9/07)
• 2007 Director Compensation: NASDAQ 100 vs. NYSE 100
  —Frederic W. Cook & Co. (10/07)
• Stock Options to Service Providers
  —Mike Melbinger, Winston & Strawn
• Taking Back What’s Theirs — Companies Adopt Policies to Recoup Previously Awarded Compensation
  —Towers Perrin
• Letter re: Disclosure re: Lost Tax Deductions
  —Gold Jets (5/07)
• "Because I’m the Boss: CEO Compensation Still Egregious,"
  —Center for American Progress (4/07)
• AFL-CIO's Letter to SEC re: Verizon (4/19/07)

  
  
  

• Verizon's E-mail to Employees re: AFL-CIO Campaign (4/12/07)
• Disappearing Perquisites
  —Equilar
• AFL-CIO's 2007 "Paywatch" Website
• Where Are The Shareholders’ Mansions? CEOs’ Home Purchases, Stock Sales, and Company Performance
  —Profs. Liu and Yermack
• Storming the Ramparts: The Ongoing Shift in the Balance of Power Between Shareholders and Incumbent Boards of Directors
  —Mayer Brown Rowe & Maw
• Minutes CountCount: To Inspire Confidence, Circulate Them Promptly
  —McGuireWoods
• They Can't Take It With Them
  —Paul Hastings Janofsky & Walker
• Minutes
  —Wachtell Lipton Rosen & Katz
• Exit Pay: Best Practices in Pay
  —ISS
• Letter to Walmart re: Use of Compensation Consultant
  —AFL-CIO

  
  
  

• Proxy Season Reminders: Section 162(m)
  —Morgan Lewis
• Technical Guidance on Compliance with Tabular Requirements
  —Alan Kailer (2/07)
• Continued Viability of Discretionary Incentive Compensation
  —Mayer Brown Rowe & Maw
• Risk Management and Claw-Backs of Executive Compensation
  —Paul Hastings Janofsky & Walker
• "Roadblocks to Greater Say on Pay,"
  —N.Y. Times (1/21/07)
• ISS’ 2007 Preview of Shareholder Proposals: Executive Pay
  —ISS Friday Report
• 91Plus
  —Gold Jets (aviation product that allows executives to reimburse for personal use of corporate aircraft without violating FAA regulations)
• Cost of Management Ratios
  —Frederic W. Cook & Co. (12/06)
• GE CEO Jeff Immelt on Internal Pay Equity and More
  —video from Financial Times
• ISS's 2007 Policy Updates
  —ExeQuity

  
  
  

• Court Permits Indemnifying Company to Change the Terms of An Indemnified
  Director's Obligation to Repay Advances—Check Your Indemnification Arrangements!
  —Debevoise & Plimpton
• ISS 2007 Policy Updates
  —Frederic W. Cook & Co.
• Bad Boys (and Girls) Get Clawed Back
  —Richard Wood, Kirkpatrick & Lockhart
• Institutional Investor Letter to Selected Companies
  —CD&A Disclosure re: Consultant Independence (10/06)
  
• Practical Guidance on Tally Sheets
  —NASPP Conference (10/06)
• Practical Guidance on Internal Pay Equity
  —NASPP Conference (10/06)
• Practical Guidance on Accumulated Gains
  —NASPP Conference (10/06)
• Shareholder Plan Approval - Going Through the Paces with ISS
  —NASPP Conference (10/06)
• Perk Tester flow chart
  —Jones Day (9/06)
• Mock-Up: Termination/Change of Control Table and Related Disclosure
  —Scott Spector and Mike Kesner

  
  
  

• Study: "Pay Dirt"
  —Glass Lewis (9/17/06)
• Transcript: Harvard Law Symposium on Director Liability (3/06)
  —Harvard Law School
• IRS Issues Guidance on Calculating Penalty for Failure to Timely Pay Elective Deferrals to a Qualified Plan
  —Proskauer Rose
• Landmark "Disney" Decision Provides Guidance For Compensation Governance
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Multimillion-Dollar Tax on Excess Benefits Overturned
  —Jones Day
• Pay Equity Multipliers: The Magic Bullet?
  —Mark Van Clieaf, MVC Associates International
• Executive Pensions: An Approach Based on Five Core Principles
  —The Hay Group
• Taxing Personal Use of Corporate Aircraft
  —Stewart Lapayowker, Goldstein Lapayowker
• Director Pay: Taking the Lead
  —Pearl Meyer & Partners
• How to Fix Outstanding CEO Pay Packages and Agreements
  —Mike Melbinger, Winston & Strawn

  
  
  

• Chancellor Chandler on Pay Practices
  —Excerpted from IRRC Report
• Implementing Tally Sheets - Accumulated Wealth and Other Views
  —Doug Friske, Towers Perrin
• Response to Outside Influences through Inside Analysis and Actions - the Internal Pay Audit
  —Myrna Hellerman, Sibson Consulting
• Darden Restaurant’s Dan Lyons Discusses New Corporate Governance Challenges
  —Towers Perrin
• Becton Dickinson’s Proxy Highlights New Pay and Disclosure Practices
  —Towers Perrin
• Shorter Stock Option Terms Improve Pay Governance
  —Towers Perrin
• Directors’ Compensation Moves Higher
  —Towers Perrin
• Top of Mind: Issues that Dominate the Compensation Committee Agenda
  —Towers Perrin
• Compensation Variables Gain Influence in New CGQ Release
  —Towers Perrin
  
• Executive Accountability and Defensible Executive Pay
  —Mark Van Clieaf, MVC Associates International

  
  
  

• Towers Perrin's Tally Sheet
  —John England, Towers Perrin
• The New DNA of Corporate Governance: Strategic Pay for Future Value
  —Mark Van Clieaf, MVC Associates International
• Myths of Executive Compensation: Returning to Basic Principles of Pay for Performance
  —Mark Van Clieaf, MVC Associates International
• Internal Pay Equity: The Basic Benchmark
  —Excerpt from the September-October 2005 issue of The Corporate Counsel
• Excerpt from Berkshire Hathaway's 2003 Letter to Shareholders
  —Warren E. Buffett, Berkshire Hathaway
• Knowledge Review
  —Michael Schrage, MIT MediaLab
• Best Practices for Compensation Committees
  —Don Delves, The Delves Group
• Excerpt from "Best Compensation Ideas, Features and Practices"
  —George B. Paulin, Special Supplement to The Corporate Counsel (1/04)
• Improving Executive Compensation Disclosure
  —ISS Friday Report
• Illustrative Tally Sheet - Word File
  —Blair Jones, Semler Brossy Consulting Group

  
  
  

• Why Compensation Committees Should Ask Their Consultants or HR to Provide Them With a Comprehensive Tally Sheet Showing All the Components of Their CEO's (and NEO's) Compensation
  —Myrna Hellerman, Sibson Consulting, and Blair Jones, Semler Brossy Consulting Group
• P&G’s Proposed Buyout of Gillette Raises Questions About Golden Parachutes
  —IRRC Friday Report
• Levels of Work and Internal Pay Equity
  —Mark Van Clieaf, MVC Associates International
• The Problem with Surveys
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Internal Pay Equity
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Why Committees Need To Track Internal Pay Equity Within Their Own Companies
  —Myrna Hellerman, Sibson Consulting, and Blair Jones, Semler Brossy Consulting Group
• Top Executives' Total Compensation
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Compensation Committee Tally Sheet - Spring 2005
  
• The New DNA of Corporate Governance: Strategic Pay for Future Value
  —Mark Van Clieaf, MVC Associates International, Janet Langford Kelly, Zelle, Hofmann, Voelbel, Mason & Gette
• Performance-Based Equity Plans: Old Myths and New Realities (PowerPoint Presentation)
  —Diane Doubleday and Steve Harris, Mercer Human Resource Consulting
  

  
  
  

• Tackling the Challenge of Aligning Pay with Performance
  —Mercer Human Resources Consulting
  
• Pay Me Later: Inside Debt and Its Role in Managerial Compensation
  —Rangarajan Sundaram and David Yermack
  
• A New Equity Compensation Scorecard For Directors
  —Carolyn Harper and James Cummings, Towers Perrin
• Executive Compensation: How Much Is Too Much?
  —Eric Marquardt, Towers Perrin
• Enhancing Proxy Disclosure of Executive Compensation
  —John Sinkular, Towers Perrin
• Reexamining SERPs: Too Big a Gold Watch?
  —John Ellerman and Ted Jarvis, Towers Perrin
• Sending A Message: Imposing Compensation Penalties For Senior Executive Mistakes
  —Larry Parks, Stacey Hawley and Patrick Gallagher, Towers Perrin
• Change in Control Payments: Another "Holy Cow!" for Investors
  —ISS Friday Report
• Putting Executive Pensions on the Radar Screen
  —Professor Lucian Bebchuk and Robert Jackson
• Executive Compensation Proposals Becoming More Sophisticated
  —ISS Friday Report

  
  
  

• Clawback Provisions Gain Footing
  —Governance Metrics International
• The Growth of U.S. Executive Pay
  —Lucian Arye Bebchuk and Yaniv Grinstein
• The Good, the Bad and the Lucky: CEO Pay and Skill
  —Robert Daines, Vinay B. Nair and Lewis A. Kornhauser (1/05)
• Board Links with Outside Counsel
  —Paul Berkowitz, Greenberg Traurig LLP
• The New DNA of Corporate Governance
  —Mark Van Clieaf, MVC Associates International
• Steps to Take to Avoid Director Liability
  —Mark Van Clieaf, MVC Associates International
• Executive Accountability and Excessive Compensation: A New Test for Director Liability
  —Mark Van Clieaf, MVC Associates International
• The Compensation Committee Report - A Prototype for 2005
  —Mark Borges, Mercer Consulting
• Implementing Tally Sheets for Compensation Committees
  —Myrna Hellerman, Sibson Consulting, and Blair Jones, Semler Brossy Consulting Group
• Referring to Surveys No Longer Enough: Work Valuation for Executives
  —Blair Jones,Semler Brossy Consulting Group, and Peter LeBlanc, Sibson Consulting
• Valuation of Personal Usage of Corporate Aircraft and The American Jobs Creation Act of 2004
  —Stewart Lapayowker, Akerman Senterfitt
• Personal Use of the Company Aircraft: IRS vs. FAA vs. SEC
  —James Cooling and Joanne Barbera, Cooling & Herbers

  
  
  

• Director Liability for Executive Pay
  —Don Delves, The Delves Group
• What Compensation Committees Should Be Asking About the Entire Picture
  —Don Delves, The Delves Group
• Discretionary Awards: There Is a Place for Discretion
  —Blair Jones, Semler Brossy Consulting Group, and Myrna Hellerman, Sibson Consulting
• Practice Pointers for Disclosing Compensation on Form 8-K
  —Ken Laverriere, Shearman & Sterling LLP
• Reining in Golden Parachutes
  —Ted Allen, ISS
• Sample 280G Provision
  —Mike Melbinger, Winston & Strawn LLP
  
• The Growth of U.S. Executive Pay
  —Lucian Bebchuk and Yaniv Grinstein, Harvard Law School
• The Stealth Plane
  —Anonymous Task Force Member
• Making It Simple: Comments on the Old "California Model"
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• Practice Nuggets on Perks
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• CEOs Beware: Don’t Overreach in Comp Negotiations
  —John Utz, Utz & Miller, LLC

  
  
  

• Stealth Compensation via Retirement Benefits
  —Lucian Bebchuk and Jesse Fried
  
• More on the Corporate Aircraft Perk—Non-Deductible Compensation
  —The Corporate Executive
• Unions Make Curbing Executive Compensation Centerpiece of Plans for 2005
  —IRCC
• AFL-CIO Focuses 2005 Activism on Executive Compensation
  —IRCC
• Disney Revamps Its Executive Compensation Plan
  —IRCC
• What Influences the Timing of Option Grants?
  —Donal Byard and Ying Lie, City University of New York
• Blackmore Partners v. Link Energy: Delaware Again Suggests Less Deference for Directors
  —John Jenkins, Calfee, Halter & Griswold
• Calpers Launches Multi-Faceted Assault on Excessive Executive Compensation Practices
  —IRRC’s Corporate Governance Highlights (November 19, 2004 edition)
• IRS Expresses Concern over "Schemes" Improperly Limiting Qualified Retirement Plan Benefits to Highly Compensated Employees
  —Lucile Anutta, McGuireWoods LLP
• Best Practices from Institutional Investor Perspective
  —Paul Hodgson, Senior Research Associate of The Corporate Library
• The Institutional Investors' Point of View
  —Paul Hodgson, Senior Research Associate of The Corporate Library
• Alan Beller's Remarks Before the Executive Compensation Conference (10/20/04)

  
  
  

• Reconciliation of Performance Data for Incentive Purposes to GAAP Financials
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Honeywell Report of the Management Development and Compensation Committee
• Schering Plough Compensation Committee Report
• Winn-Dixie Compensation Committee Report
• Excerpt from the 2002 Wyeth Proxy Statement
• Merrill Lynch Announces that Their Executives Will Give Six Months Notice
  —Excerpt from the Form 8-K, filed 9/17/04
• Sample Analyses for Compensation Committees
  —Don Delves, The Delves Group
• Suggested Guidelines for the Selection and Use of an Independent Compensation Consultant by Board Compensation Committees
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Designated Role of Independent Consultant to Board Compensation Committee
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Procedures for Providing Full Service to Board Compensation Committee
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Possible Roles of Independent Advisor to the Board Compensation Committee
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Agreements and Surveys  
  —Tim Sparks, Compensia

  
  
  

• Internal Support for the Board Compensation Committee
  —Fred Cook, Frederic W. Cook & Co., Inc.
• CII Updates Executive Compensation Policy
• An Example of a Board Chairman’s Revelation About Peer Groups
  —Mark Van Clieaf, MVC Associates International
• $800 Million in CEO Pay - Is That Reasonable?
  —Paul Hodgson, The Corporate Library
• Look At This Severance Package - Is This Reasonable?
  —Paul Hodgson, The Corporate Library
• Key Peer Group Questions that Compensation Committees Should Be Asking
  —Anonymous Task Force Member
• Key Tally Sheet Questions that Compensation Committees Should Be Asking
  —Anonymous Task Force Member
• Key Questions that Compensation Committees Should Be Asking
  —Anonymous Task Force Member
• Companies With "Hold 'Til Retirement" Guidelines
  —Robbi Fox, Hewitt Associates
• Compensation Hot Topics Survey
  —Robbi Fox, Hewitt Associates
• Sampling of Current Compensation Committee Questions Relating to Executive Pay Levels & Pay for Performance
  —Claude Johnston and Jannice Koors, Pearl Meyers & Partners

  
  
  

• Ten Questions Every Compensation Committee Should Ask
  —Claude Johnston and Jannice Koors, Pearl Meyers & Partners
• Rethinking Executive Pay: Don’t Create Another Giveaway
  —Claude Johnston, Pearl Meyers & Partners
• The Next Generation Plan Design Best New Practices & Features
  —Tim Sparks, Compensia, Scott Spector, Fenwick & West, LLP, Thomas Reicher, Cooley & Godward LLP
• Solving the Pay Gap Crisis
  —Matt Ward, Aon Consulting
• Model Section For Compensation Committee Report
  —Courtesy of CompensationStandards.com
• Timing and Proxy Disclosure of Stock Option Grants
  —Fred Cook, Frederic W. Cook & Co., Inc.
• Sample Tally-up Sheet #1 – Change-in-Control Scenario
  —Mike Kesner, Deloitte Consulting LLP 
• Sample Tally-up Sheet #2 – Change-in-Control Scenario
  —Mike Kesner, Deloitte Consulting LLP 
• Sample Tally-up Sheet #3 – Change-in-Control Scenario
  —Mike Kesner, Deloitte Consulting LLP 
• Sample Tally-up Sheet #4 – Change-in-Control Scenario
  —Mike Kesner, Deloitte Consulting LLP 
• Sample Tally-up Sheet #5 – Change-in-Control Scenario
  —Mike Kesner, Deloitte Consulting LLP 
• Sample Tally-up Sheet #6 – Change-in-Control Scenario
  —Mike Kesner, Deloitte Consulting LLP 

  
  
  

• A Simple Approach to Understanding How Components of CEO Pay Fit Together
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• A Sample Tally Sheet – And Analysis of How to Use It
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• Executive Accountability and Excessive Compensation: A New Test For Director Liability
  —Mark Van Clieaf, MVC Associates International
• Plane Perks
  —David Cay Johnston, NY Times Reporter
• Recent Remarks on Disgorgement of Compensation
  —Stephen Cutler, Director, Division of Enforcement, SEC
• Remarks on Recent Compensation Disclosure
  —Alan Beller, Director, Division of Corporation Finance, SEC
• How Much Pay For How Much Performance?
  —Don Delves, The Delves Group
• Use of Corporate Aircraft and the Method for Determining Value Attributed to That Use
  —Beverly Aisenbrey, Frederic W. Cook & Co.
• Why Discounted Stock Options (or Discounted Stock SARs) – And Not Premium-Priced Options – Might Become Popular After FAS 123 Is Revised
  —Stewart Reifler, Vedder Price
• The Hidden Costs of SERPs & Deferred Compensation Arrangements - And What to Do About It!
  —Diane Doubleday, Mercer Human Resources Consulting
• California State Treasurer Urges Calpers to Launch 2005 Campaign Against Excessive
  Severance Payments
  —IRRC
• The Increasing Role of Delaware Books and Records Demands
  In Compensation and Governance Disputes
  —John Grossbauer and Charles Williams, III, Potter Anderson & Corroon LLP

  
  
  

• Books and Records Demands: Can a Stockholder Publicize the Board’s
  or Committee’s Compensation Process?
  —John Grossbauer, Potter Anderson & Corroon LLP
• Books and Records Demands: A Newly Invigorated Tool in the Compensation Debate
  —John Grossbauer, Potter Anderson & Corroon LLP
• Director Option Plans May (Or May Not) Render Recipients "Interested" in Certain Transactions
  —John Grossbauer, Potter Anderson & Corroon LLP
• State Law Issues to Consider When Granting Options
  —John Grossbauer, Potter Anderson & Corroon LLP
• How to Avoid Exceeding the Section 162(m) Million Dollar Cap
  —Bruce Shnider, Dorsey & Whitney LLP
• Rethinking Indemnification Agreements
  —Phil Koehler, Stradling, Yocca, Carlson & Rauth LLP
• Directors Beware: D&O Coverage Exclusions for Breach of ERISA Fiduciary Duty
  —Phil Koehler, Stradling, Yocca, Carlson & Rauth LLP
• The Use of Clawback Provisions: Putting a Price on Disloyalty
  —Louis Rorimer, Jones Day 
• Understanding Shareholders’ "Pay-for-Failure" Complaints
  —IRRC
• Beyond this Point Lie Dragons: How Should the Compensation Committee
  Exercise Its Business Judgment?
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• The Need for An Improved Public Disclosure Philosophy
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• Revisiting the Option Grant Approval Process
  —Patrick McCabe, Morrison & Foerster LLP

  
  
  

• A Second Look at Compensation Committee Charters
  —Louis Rorimer, Jones Day
• SERP Design and Value/Cost Considerations
  —Bill Gerek, Hay Group
• How to Review Survey Data: Questions to Ask
  —Tracy Bean, KPMG LLP
• Valuation of Full-Value Awards
  —Fred Whittlesey, Aon Consulting/Radford Surveys
• Master Roadmap to Director Independence Requirements
  —Anne Plimpton, McDermott, Emory & Will
• The Need for Compensation Committees of Multinational Companies to Conduct Global Due Diligence
  —Aidan Langley, Deloitte Consulting LLP 
• "Heightened" Scrutiny Should Apply to Consideration of Change-in-Control Agreements
  —Jeffery Banish, Hunton & Williams LLP
• Know The Cost Of Golden Parachute Gross-Up Provisions
  —Linda Griffey, O'Melveny & Myers LLP
• Adding "Bad Boy" Clauses to Executive Benefit Arrangements
  —Jeffery Banish, Hunton & Williams LLP
• The Problem with Today’s Severance Payments: Conflicts of Interest and More
  —Paul Hodgson, The Corporate Library
• Implement and Document Safeguards Against Tampering of Minutes
  —Broc Romanek, TheCorporateCounsel.net
• Common Section 162(m) Violations
  —Tim Sparks, Compensia
• Section 162(m) Compliance Checklist
  —Tim Sparks, Compensia
• Lessons Learned about Financial Implications of Severance Triggers from MONY Case
  —Anonymous Task Force Member
• The Risks of SERPs
  —Anonymous Task Force Member

  
  
  

• Re-evaluate Your 280G Mitigation Provisions
  —Marc Trevino, Sullivan & Cromwell LLP
• Directors That Oversee Retirement Plans May Be Subject to Higher Standard of Review
  —Max Schwartz, Sullivan & Cromwell LLP
• Consider Whether Definition of "Cause" Should Include Failure to Cooperate
  With Governmental Investigation
  —Anonymous Task Force Member
• Reexamine Circumstances Under Which Compensation May Be Denied or Withheld
  —Anonymous Task Force Member
• Cost of Deferred Compensation
  —Yale Tauber and Donald Levy
• The Need for Collaboration Between Lawyers and Consultants
  —Richard Wood, Kirkpatrick & Lockhart LLP
• Subtle Management Bias From Consultants Can Emerge Over Time
  —Anonymous Task Force Member
• De-Mystifying SERPs
  —Anonymous Task Force Member
• Approval of Agreements with Golden Parachute Provisions May Require More Analysis
  —Joseph Yaffe, Latham & Watkins LLP
• Avoid Single-Trigger Change-in-Control Vesting Acceleration in Equity Compensation Plans
  —Laura Thatcher, Alston & Bird LLP
• Executive Compensation Decisions Held To Higher Standard Under Business Judgment Rule
  —Roger Siske, Sonnenschein Nath & Rosenthal LLP
• Your State Laws Might Be Stricter Than Delaware Regarding Executive Compensation Decisions
  —Roger Siske, Sonnenschein Nath & Rosenthal LLP
• Institutional Investors Use Novel Ways to Elicit More Compensation Disclosure
  —Broc Romanek, TheCorporateCounsel.net

  
  
  

• Consider Designating a 162(m) Compliance Person
  —Anonymous Task Force Member
• IRS Targeting Non-Qualified Compensation, Stock-Based Compensation, 162(m) Issues and Perks
  —Broc Romanek, TheCorporateCounsel.net
• Assessing the Independence of the Compensation Committee’s Outside Advisors
  —Tim Sparks, Compensia
• Should Outside Advisors Attend Executive Sessions of the Compensation Committee?
  —Tim Sparks, Compensia
• Inadvertent Section 162(m) Violations
  —Tim Sparks, Compensia
• The Greening of Executive’s Counsel
  —Scott Spector, Fenwick & West LLP
• Ways to Reign in CEO Pay: Increase Holdings by Largest Outside Shareholder
  or Have Comp Committee Hold More
  —Anonymous Task Force Member
• State Legislators Try to Curb Excessive Pay
  —Broc Romanek, TheCorporateCounsel.net
• Executive Pay Trends and Golden Parachute Tax
  —David Johnson, Ernst & Young LLP
• Glaring Problems with Survey Data
  —Mark Van Clieaf, MVC Associates International
• The Need for the Compensation Committee to Fully Understand
  the Compensation Arrangements it is Approving
  —Althea Day, Morgan, Lewis & Bockius LLP
• The Need for the Compensation Committee to Have its Own Advisors
  —Althea Day, Morgan, Lewis & Bockius LLP
• Red Flags for Compensation Committees When Approving CEO Contracts
  —Susan Serota, Pillsbury Winthrop LLP
• Taking from the King: The Mutual Need and Practical Tips for Rolling Back
  or Modifying Excessive CEO Compensation
  —Eric Keller, Paul Hastings Janofsky & Walker, LLP
• 12 Ways to Improve Stock Plans and Stock Awards
  —J. Mark Poerio, Paul Hastings Janofsky & Walker, LLP

  
  
  

• Incorporating Performance and Trends into Compensation Planning
  —Beverly Aisenbrey, Frederic W. Cook & Co.
• IRS Cracks Down on Corporate Deductions Taken for Executive Compensation in Excess of $1 Million
  —Karen Krueger and Jeremy Goldstein are Partners of Wachtell, Lipton, Rosen & Katz LLP
• Providing Disclosure of a Corrected Pay Package Calculation
  —Michael Andresino, Posternak Blankstein & Lund LLP
• Chart on Impact of Proposed Nonqualified Deferred Compensation Legislation:
  Analysis of Common Situations
  —Max Schwartz, Sullivan & Cromwell
• Towards Better Drafting of Section 162(m) Disclosures
  —Broc Romanek, TheCorporateCounsel.net
• National Semiconductor Compensation Committee Report
  —National Semiconductor
• Executive Compensation Reform By "Gun-Point"
  —Broc Romanek, TheCorporateCounsel.net
• Using Company-Centric Performance Measurement
  —Althea Day, Morgan, Lewis & Bockius LLP
• Impact of Equity Delivery Device Changes for Global Employers:
  Another Reason to Reconsider Restricted Stock Grants
  —William Dunn, PricewaterhouseCoopers LLP
• A Practical Guide for the Compensation Committee: Ten Steps to Success
  —Kenneth J. Laverriere, Shearman & Sterling LLP
• When the Compensation Committee Needs a Lawyer – And When It Doesn’t
  —Scott Spector, Fenwick & West LLP
• The Challenges of Tallying It Up
  —Anonymous Task Force Member
• Understanding Pay-for-Performance
  —Mark Van Clieaf, MVC Associates International
• The Impact of Lack of Independence on the Potential Liability of a Director
  —Anonymous Task Force Member

  
  
  

• Reasons Why Executives Should Want A Sound Compensation-Setting Process
  —Anonymous Task Force Member
• The Need to Use Advisors Before A Decision is Made
  —Anonymous Task Force Member
• Compensation Surveys Are Biased
  —Fred Cook, Frederic W. Cook & Co.
• Disclosure of Above-Market Interest Paid to CEOs in Recent Proxy Statements
  —Tim Ranzetta, Equilar
• Be Careful of What Type of  "Independent Counsel" You Hire
  —Anonymous Task Force Member
• SEC’s Ability to Freeze Severance Payments Under Sarbanes-Oxley
  —Anonymous Task Force Member
• The Problem with Evergreen Agreements
  —Anonymous Task Force Member
• Think SERPs Make Sense: Look at Sandy Weill’s Excessive SERP
  —Anonymous Task Force Member
• Board Compensation Committee Philosophy, Policy and Best Practices
  —Michael W. Peregrine, Ralph E. DeJong and Timothy J. Cotter
• Tallying Top Executives’ Total Compensation
  —Fred Cook, Frederic Cook & Co.
• A Reader's Suggestion Regarding Change-in-Control Proxy Disclosure

  
  
  

• How to Draft Minutes for Compensation Committee Meetings Today
  —Broc Romanek, TheCorporateCounsel.net
• Replacing Restricted Stock with Restricted Stock Units
  —Marian Tse, Goodwin Procter LLP
• How to Understand the Benefits Provided by SERPs
  —Marian Tse, Goodwin Procter LLP
• A Lesson in Stock Option Plan Drafting
  —Mike Melbinger, Winston & Strawn LLP
• Delegation of Authority to Make Equity Grants
  —Laura Thatcher, Alston & Bird LLP
• The SEC’s Guidance – So Far – on Compensation Committee Reports
  —Martin Mobley
• Post-SOX Compensation Committee Reports: Unimproved Disclosure
  of Executive Compensation Policies and Practices
  —Martin Mobley
• 23 Lessons Learned from Disney: Director Liability for Excessive Executive Compensation
  —Mike Melbinger, Winston & Strawn LLP
• What Compensation Committees Should Consider When Reviewing a Change in Control Package
  —Anonymous Task Force Member
• Cost-Minimization in Anticipation of FAS 123 Revisions
  —Ted Buyniski, Mellon Human Resources & Investor Solutions