Strategic compensation: stock compensation: it's time for the truth or dare

Article Abstract:

The use of executive stock plans as pay improvements may soon be replaced with meaningful and continued executive ownership. New economic trends indicate that ownership may become the main objective of any stock compensation plan. Past perceptions of of the cost-effectiveness of stock were based on tax and accounting rules. Tax treatment of executive stock has been generally liberal while accounting charges to earnings have been more conservative. However, these may soon be replaced by legitimate economics.

Research, Evaluation, Stocks, Compensation and benefits, Executives, Executive compensation

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Strategic compensation: employee stock: how much is too much?

Article Abstract:

Six major factors should underlie the setting of an employee stock utilization percentage. These are capital intensiveness, the company's growth rate, distribution of ownership, organizational structure, profitability and type/s of stock plans used. These factors can be used to determine the range that is most appropriate for a company, thus making employee stock utilization a result of informed decisions rather than an arbitrarily made decision borne out of a desire to be at par with other companies.

Pension, health, and welfare funds, Pension Funds, Employee Benefits & Services, Stock Ownership Plans, Analysis, Human resource management, Employee stock options, Employee stock ownership plans

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The changing role of deferred compensation

Article Abstract:

Deferred compensation is an employer's unfunded and non-qualified contractual promise to pay money owed to the employee later instead of at the present time. Deferred compensation plans have not enjoyed great popularity since tax rates began to decline in 1982 and were in little use by 1988. Three main advantages to deferred compensation programs are discussed in terms of modifications that make such plans more appropriate for use in 1993 and beyond.

Deferred compensation

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