Book description
New and updated information on the laws and regulations affecting executive compensation
Now in a thoroughly updated Fourth Edition, The Compensation Committee Handbook provides a comprehensive review of the complex issues challenging compensation committees that face revised executive compensation disclosure regulations issued by the SEC, as well as GAAP and IFRS rulings and trends. This new and updated edition addresses a full range of functional issues facing compensation committees, including organizing, planning, and best practices tips.
Looks at the latest regulations impacting executive compensation, including new regulations issued by the SEC, as well as GAAP and IFRS rulings and trends
Covers the selection and training of compensation committee members
Explores how to make compensation committees a performance driver for a company
Guides documentation requirements and timing issues
The Compensation Committee Handbook, Fourth 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.
Table of contents
- 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
- CHAPTER 4 Director Compensation
-
CHAPTER 1 The Compensation Committee
-
PART Two Legal and Regulatory Framework
- CHAPTER 5 Corporate Governance
-
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
- CHAPTER 8 Tax Rules and Issues
- CHAPTER 9 Accounting Rules and Issues
- CHAPTER 10 ERISA and Labor Law, Rules, and Issues
- PART Three Practical Applications
- APPENDIX A Selected SEC Rules, Regulations, Schedules, and Forms
- APPENDIX B List of Organizations and Periodicals
- APPENDIX C List of Director's Colleges and Other Training Opportunities
- APPENDIX D Sample Compensation Committee Charters
- Appendix E Sample Compensation Discussion and Analysis (CD&A)
- Glossary
- Bibliography
- Index
- End User License Agreement
Product information
- Title: The Compensation Committee Handbook, 4th Edition
- Author(s):
- Release date: April 2014
- Publisher(s): Wiley
- ISBN: 9781118370612
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