What You Will Learn

Executive Rewards in a Total Rewards Strategy
Presents the elements and objectives of executive rewards and begins to examine the factors that shape an executive rewards package.

• The evolution of rewards
• Who is an executive?
• Objectives and elements of executive rewards
• Elements of executive rewards
• Influences on executive rewards
• Uniqueness of executive rewards
• Developing executive rewards strategy

Tax and Regulatory Influences on Executive Rewards
Addresses tax and regulatory rewards programs.

• Forms of taxation
• Million-dollar cap/Section
• Taxation of deferred compensation
• SEC regulations
  • Proxy disclosure

Financial Statements and Other Measures of Executive Performance
Discusses accounting and finance aspects of executive pay.

• Financial statements
  • Income statement
  • Balance sheet
  • Statement of cash flows
• Key financial/performance measures

Salary and Short-Term Incentive Strategies
Examines executive base pay and short-term incentive plans.

• Benchmarking for executives
• Short-term incentives
  • Types
  • Basis for setting goals
  • Performance measures
  • Characteristics of an effective plan

Long-Term Incentive Plans
Covers the use of long-term incentive plans and their key features.

• Understanding long-term incentives
• The equity market
• Types of long-term incentive plans
• Summary

Long-Term Incentive Plan Design
Presents an overview of long-term incentive plan design.

• Long-term incentive plan design
• Considerations for equity-based rewards
• Stock option plan design

Supplemental Executive Benefits and Perquisites
Concludes the course with a focus on supplemental executive benefits and perquisites.

• Understanding supplemental executive benefits
• Nonqualified plans
• Deferred compensation plans
• Supplemental executive retirement plans
• Funding
• Perquisites
• Current issues