"Total compensation" plan design: reexamining stock options: how FASB's vote has affected the value of stock options
Article Abstract:
The Financial Accounting Standards Board rejected a proposal compelling employers to designate a value to stock options and to subtract that value from profits. Stock options confer on executives the privilege to buy stock at specified prices. The major types of stock options are the variable, or performance-based options and the fixed stock options. The types of options have different effects on the financial statements of a corporation. It was concluded that stock options benefit companies because they provide value to employees, employers and stockholders.
Publication Name: Compensation & Benefits Management
Subject: Insurance
ISSN: 0748-061X
Year: 1995
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Putting some "PEPP" into executive compensation and benefits
Article Abstract:
In considering executive supplemental retirement compensation, this article stresses the importance of a 'Permanent Equity Pension Plan.' The program ties executive supplemental retirement benefits to the health of the company by basing retirement benefits on permanent equity holdings. The plan uses company stock to fund supplemental retirements benefits so that the health of the firm is one of the determining factors for the executives' total retiree benefits. This method of compensation also supports the goals of the shareholders.
Publication Name: Compensation & Benefits Management
Subject: Insurance
ISSN: 0748-061X
Year: 1992
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"Total compensation" plan design: managing health care providers
Article Abstract:
Managed care allows employers to save financially without sacrificing the high quality care expected by employees. It also provides an alternative to past health care programs in the US. Furthermore, managed care enhances the quality of care provided, directs the practice of care providers as well as the means patients take to receive care and includes provider accountability into the health care system.
Publication Name: Compensation & Benefits Management
Subject: Insurance
ISSN: 0748-061X
Year: 1993
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