While the impending SEC rules on disclosure of the CEO Pay Ratio continues to generate headlines, the reality is that this ratio does not inform investors of anything useful. Compensation committees should focus instead on other ratios and disclosures that are 1) more revealing of corporate...

Published by The Conference Board in collaboration with Arthur J. Gallagher & Co., CEO and Executive Compensation Practices: 2015 Edition documents trends and developments on senior management compensation at companies issuing equity securities registered with the US Securities and Exchange...

This article compares and contrasts the differences in director compensation programs among various types of companies (including publicly traded companies, privately held companies, and non-profit organizations)

What effect, if any, does an ESOP have on a company's compensation philosophy and executive compensation plans and programs? Our firm recently conducted research in order to determine whether or not an ESOP materially alters compensation philosophy and executive compensation levels at public...

James F. Reda & Associates, LLC conducted this study of executive CIC arrangements in Fortune 100 companies. The purpose of this report is to provide a resource of current severance practices among those companies providing CIC protection for their executives.The data for this study was...

In light of the new disclosure requirements for perquisites circulated by the Securities and Exchange Commission, James F. Reda and Associates, located in New York, New York, analyzed perquisite and supplemental retirement disclosures for Chief Executive Officer's at Fortune magazine's top 150...

There have been substantial changes in executive compensation reported by companies in their 2009 proxy statements following an unprecedented drop in stock prices. This study reviewed 200 of the largest companies (by market capitalization) that comprise the S&P 500 Stock Index. We reviewed...

This study provides a behind-the-scenes look at how cash and equity termination provisions are being structured at the largest 200 U.S. public companies. We believe this is the most comprehensive study to date in an area of compensation and benefits that has received scant analysis over the...

The effect of a stock buyback on an executive incentive program will depend on a variety of factors and is specific to each company and their unique incentive program design. Stock buybacks, which have increased in prevalence following the Tax Cuts and Job Act (2017), continue to be a...

Shareholders are increasingly aware of executive compensation issues and are focused on the relationship between pay and performance. Indeed, with say on pay (“SOP”) implemented in 2011 (with most of the SOP votes being annual), pay for performance has become a core issue for investors and a...