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The compensation committee handbook / / James F. Reda, Stewart Reifler, Michael L. Stevens
The compensation committee handbook / / James F. Reda, Stewart Reifler, Michael L. Stevens
Autore Reda James F.
Edizione [Fourth edition.]
Pubbl/distr/stampa Hoboken, New Jersey : , : John Wiley & Sons, , 2014
Descrizione fisica 1 online resource
Disciplina 658.3/2
Collana Wiley Corporate F&A
Soggetto topico Compensation management - United States
Wages - Law and legislation - United States
ISBN 1-118-88125-7
1-306-57180-4
1-118-42083-7
Classificazione BUS063000
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Titlepage -- Copyright -- Foreword -- Preface -- Acknowledgments -- About the Authors -- PART One The Modern Compensation Committee -- CHAPTER 1 The Compensation Committee -- Board Structure: The Focus on Independence -- Compensation Committee Composition and Multiple Independence Requirements -- Compensation Committee Size -- Compensation Committee Charter -- Role of the Compensation Committee -- Role of the Compensation Committee Chair -- Duties and Responsibilities of the Compensation Committee -- Compensation Benchmarking -- The Importance of Compensation Committee Meeting Minutes -- Call to Action -- CHAPTER 2 Selecting and Training Compensation Committee Members -- The Role of the Nominating Committee -- Nomination and Selection of New Compensation Committee Members -- Time Commitment -- Diversity -- Attracting Candidates -- Conducting the Search -- How to Approach Candidates -- CEO Involvement in the Selection Process -- Making the Final Selection -- How to Say No -- What if the New Director Does Not Work Out? -- Benefits of an Educated Board -- Orientation of New Members -- Ongoing Training -- Outside Experts and Advisors -- CHAPTER 3 CEO Succession and Evaluation -- The Relationship Between Pay and Succession Planning -- The Advantages of Effective Succession Planning -- The Succession Planning Process -- CEO Evaluation -- Notes -- CHAPTER 4 Director Compensation -- Overview -- Elements of Director Compensation -- Disclosure -- Trends in Director Compensation -- Conducting a Director Compensation Study -- PART Two Legal and Regulatory Framework -- CHAPTER 5 Corporate Governance -- Fiduciary Duties of Directors -- Practical Applications of Fiduciary Duty Rules -- Stock Exchange Corporate Governance Rules -- External Compensation Policies and Guidelines -- CHAPTER 6 Disclosure of Executive and Director Compensation -- Background.
Compensation Discussion and Analysis -- The Tabular Disclosures -- Option Grant Practices -- Director Compensation -- Disclosure of Material Compensation Risk -- Compensation Disclosure Requirements for Smaller Reporting Companies -- Golden Parachute Compensation -- Pending Dodd-Frank Disclosure Requirements -- Beneficial Ownership Reporting -- Disclosure of Related Person Transactions -- Director Independence and Governance Disclosure -- Disclosure of Equity Compensation Plans -- Plan Filing Requirements -- Form 8-K -- Selected Provisions of Regulation S-K -- CHAPTER 7 Other Securities Issues -- Selected Dodd-Frank Provisions Relating to Executive Compensation -- Special Rules Regarding Stock Transactions -- NYSE/NASDAQ Rules: Approval of Equity Compensation Plans -- Selected Sarbanes-Oxley Provisions Relating to Executive Compensation -- CHAPTER 8 Tax Rules and Issues -- Overview -- Organizations Responsible for Federal Tax -- Major U.S. Tax Law and Issues -- CHAPTER 9 Accounting Rules and Issues -- Overview -- Organizations Responsible for Accounting Standards (Past and Present) -- New Equity-Based Compensation Accounting Rules -- Previous Equity-Based Compensation Accounting Rules Under U.S. GAAP -- Other Current and Past Accounting Standards -- CHAPTER 10 ERISA and Labor Law, Rules, and Issues -- ERISA Law and Regulations -- Labor Laws and Regulations -- ADEA Law -- PART Three Practical Applications -- CHAPTER 11 Executive Employment, Severance, and Change-in-Control Arrangements -- Background -- At-Will Employment Arrangements -- Contractual Employment Arrangements -- Fundamental Elements of a Written Employment Arrangement -- Process -- Types of Employment Arrangements -- Terms and Conditions Contained in Employment Arrangements -- CHAPTER 12 Incentive Compensation -- Useful Definitions and Abbreviations -- Cash versus Equity.
Typical Plan Features and Designs -- Shareholder Approval Requirements -- Retention-Only Plans -- CHAPTER 13 Equity-Based Compensation -- Equity-Based Incentive Awards -- Stock Ownership and Retention Guidelines -- CHAPTER 14 Executive Pension-Benefit, Welfare-Benefit, and Perquisite Programs -- List of Programs -- Pension-Benefit Arrangements -- Welfare-Benefit Arrangements -- Perquisites -- APPENDIX A Selected SEC Rules, Regulations, Schedules, and Forms -- Securities Act of 1933, as Amended -- Securities Exchange Act of 1934, as Amended -- Forms -- Sarbanes-Oxley Act of 2002 -- Dodd-Frank Wall Street Reform and Consumer Protection Act -- Other -- APPENDIX B List of Organizations and Periodicals -- APPENDIX C List of Director's Colleges and Other Training Opportunities -- APPENDIX D Sample Compensation Committee Charters -- Human Resources Committee of the Board of Directors of AT& -- T Inc. -- Citigroup Inc. -- The Coca-Cola Company -- Intel Corporation -- The Home Depot Inc. -- Appendix E Sample Compensation Discussion and Analysis (CD& -- A) -- Google -- Prudential Financial -- 3M -- Berkshire CD& -- A 2013 -- Glossary -- Bibliography -- Index -- End User License Agreement.
Record Nr. UNINA-9910265222203321
Reda James F.  
Hoboken, New Jersey : , : John Wiley & Sons, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The compensation committee handbook / / James F. Reda, Stewart Reifler, Michael L. Stevens
The compensation committee handbook / / James F. Reda, Stewart Reifler, Michael L. Stevens
Autore Reda James F.
Edizione [Fourth edition.]
Pubbl/distr/stampa Hoboken, New Jersey : , : John Wiley & Sons, , 2014
Descrizione fisica 1 online resource
Disciplina 658.3/2
Collana Wiley Corporate F&A
Soggetto topico Compensation management - United States
Wages - Law and legislation - United States
ISBN 1-118-88125-7
1-306-57180-4
1-118-42083-7
Classificazione BUS063000
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Intro -- Titlepage -- Copyright -- Foreword -- Preface -- Acknowledgments -- About the Authors -- PART One The Modern Compensation Committee -- CHAPTER 1 The Compensation Committee -- Board Structure: The Focus on Independence -- Compensation Committee Composition and Multiple Independence Requirements -- Compensation Committee Size -- Compensation Committee Charter -- Role of the Compensation Committee -- Role of the Compensation Committee Chair -- Duties and Responsibilities of the Compensation Committee -- Compensation Benchmarking -- The Importance of Compensation Committee Meeting Minutes -- Call to Action -- CHAPTER 2 Selecting and Training Compensation Committee Members -- The Role of the Nominating Committee -- Nomination and Selection of New Compensation Committee Members -- Time Commitment -- Diversity -- Attracting Candidates -- Conducting the Search -- How to Approach Candidates -- CEO Involvement in the Selection Process -- Making the Final Selection -- How to Say No -- What if the New Director Does Not Work Out? -- Benefits of an Educated Board -- Orientation of New Members -- Ongoing Training -- Outside Experts and Advisors -- CHAPTER 3 CEO Succession and Evaluation -- The Relationship Between Pay and Succession Planning -- The Advantages of Effective Succession Planning -- The Succession Planning Process -- CEO Evaluation -- Notes -- CHAPTER 4 Director Compensation -- Overview -- Elements of Director Compensation -- Disclosure -- Trends in Director Compensation -- Conducting a Director Compensation Study -- PART Two Legal and Regulatory Framework -- CHAPTER 5 Corporate Governance -- Fiduciary Duties of Directors -- Practical Applications of Fiduciary Duty Rules -- Stock Exchange Corporate Governance Rules -- External Compensation Policies and Guidelines -- CHAPTER 6 Disclosure of Executive and Director Compensation -- Background.
Compensation Discussion and Analysis -- The Tabular Disclosures -- Option Grant Practices -- Director Compensation -- Disclosure of Material Compensation Risk -- Compensation Disclosure Requirements for Smaller Reporting Companies -- Golden Parachute Compensation -- Pending Dodd-Frank Disclosure Requirements -- Beneficial Ownership Reporting -- Disclosure of Related Person Transactions -- Director Independence and Governance Disclosure -- Disclosure of Equity Compensation Plans -- Plan Filing Requirements -- Form 8-K -- Selected Provisions of Regulation S-K -- CHAPTER 7 Other Securities Issues -- Selected Dodd-Frank Provisions Relating to Executive Compensation -- Special Rules Regarding Stock Transactions -- NYSE/NASDAQ Rules: Approval of Equity Compensation Plans -- Selected Sarbanes-Oxley Provisions Relating to Executive Compensation -- CHAPTER 8 Tax Rules and Issues -- Overview -- Organizations Responsible for Federal Tax -- Major U.S. Tax Law and Issues -- CHAPTER 9 Accounting Rules and Issues -- Overview -- Organizations Responsible for Accounting Standards (Past and Present) -- New Equity-Based Compensation Accounting Rules -- Previous Equity-Based Compensation Accounting Rules Under U.S. GAAP -- Other Current and Past Accounting Standards -- CHAPTER 10 ERISA and Labor Law, Rules, and Issues -- ERISA Law and Regulations -- Labor Laws and Regulations -- ADEA Law -- PART Three Practical Applications -- CHAPTER 11 Executive Employment, Severance, and Change-in-Control Arrangements -- Background -- At-Will Employment Arrangements -- Contractual Employment Arrangements -- Fundamental Elements of a Written Employment Arrangement -- Process -- Types of Employment Arrangements -- Terms and Conditions Contained in Employment Arrangements -- CHAPTER 12 Incentive Compensation -- Useful Definitions and Abbreviations -- Cash versus Equity.
Typical Plan Features and Designs -- Shareholder Approval Requirements -- Retention-Only Plans -- CHAPTER 13 Equity-Based Compensation -- Equity-Based Incentive Awards -- Stock Ownership and Retention Guidelines -- CHAPTER 14 Executive Pension-Benefit, Welfare-Benefit, and Perquisite Programs -- List of Programs -- Pension-Benefit Arrangements -- Welfare-Benefit Arrangements -- Perquisites -- APPENDIX A Selected SEC Rules, Regulations, Schedules, and Forms -- Securities Act of 1933, as Amended -- Securities Exchange Act of 1934, as Amended -- Forms -- Sarbanes-Oxley Act of 2002 -- Dodd-Frank Wall Street Reform and Consumer Protection Act -- Other -- APPENDIX B List of Organizations and Periodicals -- APPENDIX C List of Director's Colleges and Other Training Opportunities -- APPENDIX D Sample Compensation Committee Charters -- Human Resources Committee of the Board of Directors of AT& -- T Inc. -- Citigroup Inc. -- The Coca-Cola Company -- Intel Corporation -- The Home Depot Inc. -- Appendix E Sample Compensation Discussion and Analysis (CD& -- A) -- Google -- Prudential Financial -- 3M -- Berkshire CD& -- A 2013 -- Glossary -- Bibliography -- Index -- End User License Agreement.
Record Nr. UNINA-9910825642203321
Reda James F.  
Hoboken, New Jersey : , : John Wiley & Sons, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui