The Compensation Committee Handbook - Hardcover

Über die Autorin bzw. den Autor

James F. Reda is President of James F. Reda and Associates. Mr. Reda has over fifteen years of executive compensation consulting experience and has written and presented extensively on the subject.

Stewart Reifler is a partner at the New York office of Vedder, Price, Kaufman & Kammholz and head of their executive compensation practice. Mr. Reifler negotiates and structures executive employment, executive severance and retirement, and executive compensation arrangements on behalf of both executives and companies.

Laura G. Thatcher is head of Alston & Bird's executive compensation practice. Ms. Thatcher serves on the Editorial Board of the Journal of Deferred Compensation and chairs the compensation committee of two companies.

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NEW AND UPDATED INFORMATION ON THE LAWS AND REGULATIONS AFFECTING

EXECUTIVE COMPENSATION

Now in a thoroughly updated Third Edition, Compensation Committee Handbook provides a comprehensive review of the complex issues facing compensation committees in the wake of Sarbanes-Oxley. This new and updated edition addresses a full range of functional issues facing compensation committees, including organizing, planning, and best practices tips.

As the responsibilities of the compensation committee continue to increase, the need for practical and comprehensive material has become even more imperative. Complete with compliance advice on the latest rules and regulations that have developed since the publication of the last edition, Compensation Committee Handbook, Third Edition provides the most up-to-date and reliable information on:

• The latest regulations impacting executive compensation, including new regulations issued by the SEC, recently revised GAAP accounting rules, and the just-finalized IRS regulations impacting the taxation of stock options

• The roles and responsibilities of the compensation committee, including best practice tips and techniques

• Selecting and training compensation committee members

• How to make compensation committees a performance driver for a company

• Practical applications, including incentive compensation and equity-based compensation

Compensation Committee Handbook, Third Edition will help all compensation committee members and interested professionals succeed in melding highly complex technical information and concepts with both corporate governance principles and sound business judgment.

Aus dem Klappentext

Compensation Committee Handbook

Third Edition

In our post-Sarbanes-Oxley world, the compensation committee chair is widely considered the most difficult role on the board. The consequences of making bad compensation decisions can be severe, ranging from ill-advised legislative initiatives to shareholder revolts. Compensation Committee Handbook, Third Edition is a practical, how-to guidebook designed to help compensation committee members make sensible and defensible decisions at all times.

Covering functional issues such as organizing, planning, and best practice tips as well as compliance advice on the implications of Sarbanes-Oxley and other new regulations, Compensation Committee Handbook provides an indispensable, comprehensive review of the pertinent matters facing compensation committees.Recognizing that there is no single "correct" model for executive pay that will fit every business organization, the Handbook identifies applicable "best practices" that reflect current and pendingregulations that have emerged since the Second Edition, including:

• New SEC "Compensation Discussion and Analysis" disclosure requirements for compensation committees

• New GAAP rules on expensing of stock options and other stock-based compensation

• New IRS regulations on stock-based compensation

• New rules by the Financial Accounting Standards Board, the New York Stock Exchange, and the NASDAQ Stock Market

Compensation Committee Handbook, Third Edition will help compensation committee members better understand their duties and role, and to remind them of both the general and technical determinantsof good compensation committee decisionmaking. The book represents the cumulativeexperience of compensation committeemembers and the breadth of knowledge gained in careers as business executives, government officials, corporate board members, governance experts, compensationconsultants, and academics engaged in the study of business history and practices.

An invaluable resource for compensation committee members, board of directors, CEOs, COOs, CFOs, HR executives, and auditors, this practical, how-to road map provides an in-depth review and analysis of timely and relevant issues facing compensation committees at both public and privately held companies.