Management incentives: a strain on shareholder relations?

Article Abstract:

Towers Perrin's recent survey of compensation practices of U.S. corporations has found that long-term incentives such as stock and stock options can have an unintended impact. Rather than drawing executives into alignment with the company and it's shareholders, such compensation can create tension.

Financial management, Stock options, Investor relations

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Developments in accounting, Medicare+choice plans and top-hat plan

Article Abstract:

The FASB is planning to issue final rules on accounting for business combinations early in 2001. Business goodwill, accounting standards are critical elements of the on-going deliberation in preparation to releasing these rules.

Product standards, safety, & recalls, Strategy & planning, Capital funds & cash flow, Standards, Planning, Accounting and auditing, Pensions, Medicare, Company business planning, Financial Accounting Standards Board

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Plan was "top hat pan" for 15 percent of employees

Article Abstract:

This article defines what a top hat plan is, what legal requirements relate to its use by business. Additionally, a recent case before the Second Circuit Court of Appeals further defined what constitutes a top hat plan.

Similar abstracts:

• Abstracts: Underwater options: strategies under the new accounting rules. Changes in work/family status and their impact on changes of coverage
• Abstracts: Paying for aging: health care in the future. The e-tailing of health benefit plans
• Abstracts: Seventh Circuit offers guidance on partial plan termination. U.S. Supreme Court rules that ERISA preempts state-law remedies

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