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Compensation Philosophy & Programs

Browse the latest articles on pay philosophy, including articles on pay prominance, strategic valuation of pay, talent retention methods, framing the compensation discussion and analysis (CD&A) portion of the proxy statement, and non-direct compensation matters such as SERPs and employee benefits.

NACD 2017 Leading Minds of Compensation, East

NACD’s Leading Minds of Compensation program is a forum for engaged compensation committee chairs, members, and directors to exchange insights with the nation’s top thought leaders. View the video of this year’s panel, where Barry Sullivan answers three questions: Has TSR… Read more

How to Deal with Equity Holdings During a Spin-Off

In today’s corporate environment, many companies face increasing pressure to deliver strong returns year in and year out. This pressure can be the catalyst for strategic business conversations that lead to acquiring, consolidating, divesting, or spinning off businesses. Read more

Preparing pay plans for what’s next

The oil environment over the past 18 months has raised a stiff challenge to energy-company compensation committees. In 2015, typical industry pay plans that were neatly crafted to reward executives for increased production and exploration paid off when executives delivered on their promises. But the payoff was often misaligned with share price performance, which fell dramatically across the industry. Read more

Planning Above and Beyond Pay Ratio Disclosure

The bedrock of executive compensation theory is shifting as proposed elements of the Dodd-Frank Wall Street Reform and Consumer Protection Act are completed. So too have the essential principles and philosophies that compensation committees have relied on—and those principles will be shaken further when the executive-pay-to-median-worker ratio must be reported in 2018. Read more