The Compensation Committee Handbook / Edition 3

by James F. Reda, Stewart Reifler, Laura G. Thatcher, Philip R. Lochner

Overview

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 committee continue to increase, the need for practical and comprehensive material has become even more imperative. Complete with compliance advice on the latest rules and regulations that have developed since the publication of the last edition, Compensation Committee Handbook, Third Edition provides the most up-to-date and reliable information on: The latest regulations impacting executive compensation, including new regulations issued by the SEC, recently revised GAAP accounting rules, and the just-finalized IRS regulations impacting the taxation of stock options, The roles and responsibilities of the compensation committee, including best practice tips and techniques, Selecting and training compensation committee members, How to make compensation committees a performance driver for a Company, Practical applications, including incentive compensation and equity-based compensation. Compensation Committee Handbook, Third Edition will help all compensation committee members and interested professionals succeed in melding highly complex technical information and concepts with both corporate governance principles and sound business judgment.

Product Details

ISBN-13:	9780470171318
Publisher:	Wiley
Publication date:	12/21/2007
Edition description:	Older Edition
Pages:	560
Product dimensions:	6.32(w) x 9.27(h) x 1.65(d)

About the Author

JAMES F. REDA is Managing Director, Executive Compensation Consulting, Arthur J. Gallagher & Co., Human Resources Consulting Practice. Mr. Reda has served for more than 27 years as advisor to the top management and boards of major corporations in the United States and abroad in matters of executive compensation, performance, organization, and corporate governance.

STEWART REIFLER is the head of the executive compensation practice at the New York office of Vedder Price, P.C. Mr. Reifler has over 25 years of experience negotiating and structuring executive compensation arrangements on behalf of executives, board compensation committees, and companies.

MICHAEL L. STEVENS is a partner in the executive compensation practice at Alston & Bird, LLP. Mr. Stevens has over 20 years of experience advising clients with respect to securities, corporate governance, and tax issues relating to stock plans, incentive compensation arrangements, executive employment agreements, and deferred compensation.

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Table of Contents

	Foreword	vii
	Preface	ix
	Acknowledgments	xiii
	About the Authors	xv
Part 1	The 21st Century Compensation Committee	1
Chapter 1	The Compensation Committee	3
Chapter 2	Selecting and Training Compensation Committee Members	32
Chapter 3	CEO Succession and Evaluation	54
Chapter 4	Director Compensation	77
Part 2	Legal and Regulatory Framework	89
Chapter 5	Corporate Governance	91
Chapter 6	Securities Issues	118
Chapter 7	Tax, ERISA and Labor Laws, Regulations, and Rules	147
Chapter 8	Accounting Rules	175
Part 3	Practical Applications	201
Chapter 9	Executive Employment and Severance Arrangements	203
Chapter 10	Incentive Compensation	219
Chapter 11	Equity-Based Incentives	234
Chapter 12	Executive Pension-Benefit, Welfare-Benefit, and Perquisite Programs	260
	Epilog: A Glimpse of the Future	275
	Selected Resources
Appendix A	Selected SEC Rules, Regulations, Schedules, and Forms	281
Appendix B	List of Organizations and Periodicals	345
Appendix C	List of Directors' Colleges and Other Training Opportunities	358
Appendix D	Annotated Form of Compensation Committee Charter	365
Appendix E	Sample Compensation Committee Reports	382
	Glossary	407
	Bibliography	447
	Index	457

Editorial Reviews

"This Reviewer...finds nothing to quarrel with in Reda's presentation of several hotly contested matters and strongly recommends the book." (Financial Analysts Journal, April/May 2003)

From the Publisher