How to Calculate and Tally-Up Hidden Benefits

Practice Pointers from the Task Force

a. Policies/Philosophies

• Key Tally Sheet Questions that Compensation Committees Should Be Asking
  —Anonymous Task Force Member
• Tallying Top Executives’ Total Compensation
  —Fred Cook, Frederic Cook & Co.
• The Need for the Compensation Committee to Fully Understand the Compensation Arrangements it is Approving
  —Althea Day, Morgan, Lewis & Bockius LLP
• A Simple Approach to Understanding How Components of CEO Pay Fit Together
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• The Hidden Costs of SERPs & Deferred Compensation Arrangements - And What to Do About It!
  —Diane Doubleday, Mercer Human Resources Consulting
• How to Understand the Benefits Provided by SERPs
  —Marian Tse, Goodwin Procter LLP
• Think SERPs Make Sense: Look at Sandy Weill’s Excessive SERP
  —Anonymous Task Force Member
• The Challenges of Tallying It Up
  —Anonymous Task Force Member
• Model Compensation Committee Report
  —Courtesy of CompensationStandards.com
• Morgan Stanley's 2005 Compensation Committee Report
• Intel's 2004 Compensation Committee Report
• DuPont's 2004 Compensation Committee Report
• Sample Analyses for Compensation Committees
  —Don Delves, The Delves Group
• Companies With "Hold 'Til Retirement" Guidelines
  —Robbi Fox, Hewitt Associates

b. Tally Sheets

• A Sample Tally Sheet – And Analysis of How to Use It
  —Richard Wagner, Strategic Compensation Research Associates (SCRA)
• Sample Tally-up Sheet #1 – Change-in-Control Scenario
  —Mike Kesner, Deloitte & Touche LLP
• Sample Tally-up Sheet #2 – Change-in-Control Scenario
  —Mike Kesner, Deloitte & Touche LLP
• Sample Tally-up Sheet #3 – Change-in-Control Scenario
  —Mike Kesner, Deloitte & Touche LLP
• Sample Tally-up Sheet #4 – Change-in-Control Scenario
  —Mike Kesner, Deloitte & Touche LLP
• Sample Tally-up Sheet #5 – Change-in-Control Scenario
  —Mike Kesner, Deloitte & Touche LLP
• Sample Tally-up Sheet #6 – Change-in-Control Scenario
  —Mike Kesner, Deloitte & Touche LLP
• Comprehensive Tally Sheet (Excel Spreadsheet)
  —Matt Ward, Aon Compensation Consulting & Joshua Lurie, eComp Data Services Groups

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