| REPORTS |
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Description |
| May 2008 |
2008 CD&A Overview Report
With pressures mounting from an economically lackluster 2007, compensation professionals, consultants and directors have been busy adapting to a changing economic environment. The SEC's request for increased transparency in the "Compensation Discussion and Analysis" has resulted in increased pressure to include forward-looking performance targets, details regarding benchmarking practices, and a thorough analysis of compensation decisions. Now that two years of "Compensation Discussion and Analysis" are available, it is possible to review the changes and updates that have been implemented in light of the SEC's comment letters and requests for improved disclosure. This CD&A report highlights interesting and outstanding examples of CD&A disclosure practices from fiscal 2007, as compiled by Equilar's research team. Please note that these examples are intended for general guidance, and not as a precise model for CD&A disclosure.
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| February 2008 |
2007 Executive Stock Ownership Guidelines Report
The SEC's new compensation disclosure regulations include the requirement for disclosure of corporate policies on stock retention and hedging in the new CD&A section. This change ensures that executive stock ownership guidelines and holding requirements will remain a focus of public discussion for years to come. This report, covering numerous aspects of the design of executive share retention policies at Fortune 250 companies is an invaluable tool for compensation professionals seeking to adopt or amend ownership guidelines and holding requirements for companies of all sizes.
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| February 2008 |
2007 Director Stock Ownership Guidelines Report
Shareholder pressure for improved alignment of director and shareholder interests has led, in part, to increased use of director stock ownership guidelines and holding requirements. This trend, in conjunction with improved transparency in corporate governance disclosure, has generated a wealth of new information on the prevalence and design of stock ownership policies. This report, covering numerous aspects of the design of director share retention policies at Fortune 250 companies is an invaluable tool for compensation professionals seeking to adopt or amend ownership guidelines and holding requirements for companies of all sizes.
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| December 2007 |
2007 CD&A Overview
Although CD&A disclosures are now in their second year, numerous questions still remain regarding the appropriate structure and design of executive compensation disclosure. This report provides an examples-based review of key CD&A disclosure areas in order to bring greater clarity to current CD&A practices. These examples are intended for general guidance, not as a precise model for CD&A disclosure.
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| November 2007 |
2007 CEO Benefits & Perquisites Report
This report features an analysis of benefits and perquisites for CEOs at Fortune 100 companies and includes an overview of the impact of the SEC’s new disclosure rules on “Other Compensation” disclosure, as well as in-depth analyses of five key benefits and perquisites offered at Fortune 100 companies, including: financial planning and other professional services, flexible perquisite accounts, personal and home security, personal use of corporate aircraft, and tax reimbursements.
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| October 2007 |
2007 Equity Trends Report
Sponsored by Fidelity Investments' Stock Plan Services
With the aim of providing compensation professionals a valuable tool for assessing the latest equity compensation trends and practices, this report, produced in association with Fidelity Investments' Stock Plan Services, examines equity usage and dilution, FAS 123(R) assumptions, additional share requests, and more at Fortune 1000 companies from 2004 to 2006.
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| September 2007 |
2007 Compensation Committee Trends Report
This report features an analysis of compensation trends for Compensation Committee members at S&P 1500 companies and includes an overview of committee member tenure and the number of committee meetings held per year at S&P 1500 companies; year-over-year pay trends for Audit and Compensation Committee chairs and members, including retainers and meeting fees; an analysis of the various pay structures currently in use at S&P 1500 companies with comparisons between S&P 600, 400, and 500 indexes; and general Board-level compensation trends.
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| September 2007 |
2007 Chief HR Officer Compensation Trends Report
This report aggregates key metrics from our EquilarInsight database products and includes an analysis of year-over-year compensation trends for Russell 3000 HR executives, including changes in base salaries, bonuses, option awards, stock awards and total compensation; a comparison of total pay levels for HR executives, CEOs and CFOs at companies disclosing all three positions; an analysis of equity compensation strategies for HR executives, including equity vehicle mix and the use of performance-based equity; and a comparison of HR executive pay levels by index (S&P500 v. S&P400 v. S&P600) and by number of company employees.
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February 2007 |
CD&A Overview
As we quickly approach the peak of the 2007 proxy season, many companies are in the final stages of writing and editing their first-ever Compensation Discussion & Analysis (CD&A) section. To assist clients in developing a better understanding of CD&A disclosure, this report provides an examples-based overview of key CD&A disclosure areas that we have identified in recently filed DEF 14As and PRE 14As. While these examples should not be viewed as a precise model for CD&A disclosure, we hope that this report will provide you with guidance and insight on important CD&A disclosure elements.
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January 2007 |
Summary of the Updated SEC Rules on Executive and Director Compensation Disclosure
To assist clients in developing a more complete understanding of the SEC’s updated compensation disclosure regulations, this report presents a summary of the key changes outlined in the SEC’s December 22, 2006 rule release. Furthermore, this report, in conjunction with Equilar’s August 2006 Client Alert, provides an overview of the SEC’s complete set of new executive and director compensation disclosure requirements.
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December 2006 |
2006 8-K Compensation Disclosure Examples
In preparation for the 2007 proxy season, this Client Alert provides an examples-based review of key areas to consider as you draft your next proxy. Using 8-K data, this report examines material changes companies are making today in anticipation of the new SEC disclosure rules.
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October 2006 |
2006 Proxy Compensation Disclosure Examples
As a follow-up to our August 2006 Client Alert summarizing the new SEC disclosure rules, this report provides an examples-based overview of many of the key disclosure elements in the new SEC regulations.
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August 2006 |
Summary of the Final SEC Rules on Compensation Disclosure
To assist clients in developing a better understanding of the SEC’s finalized disclosure regulations and how to best prepare for them, this Client Alert presents a summary outline and systematic blueprint of the key compensation-related features of the new rules.
Note: To learn more about the SEC’s recent update to their compensation disclosure regulations, please read Equilar’s January 2007 client alert listed above.
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2006 |
| 2006 CEO
Benefits & Perquisites Report |
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In light of recent and dramatic changes to SEC compensation disclosure regulations, executive benefits and perquisites will become an increasingly well understood component of executive pay. In anticipation of these changes, this report examines key benefits and perquisites for CEOs at Fortune 500 companies in 2005 and 2006.
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2006 |
| 2006 Executive Stock Ownership Guidelines Report |
Shareholder pressure for improved alignment of executive and shareholder interests has led, in part, to increased use of executive stock ownership guidelines and holding requirements. With the use and disclosure of stock ownership policies on the rise, Equilar reviewed trends in the prevalence and design of these policies at Fortune 500 companies in 2005 and 2006.
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2006 |
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2006 Employee Stock Purchase Plan Report
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In the time leading up to the adoption of FAS 123R, the continued viability of Employee Stock Purchase Plans (ESPPs) became an intensely debated question. Although many companies have moved forward with amended ESPPs, a great number of companies are still in the process of making their final decision on the direction of their ESPP. With these questions in mind, this report offers an in-depth analysis of ESPP design trends at Russell 3000 companies in 2005 and 2006. |
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