2007 Research Reports

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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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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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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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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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

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

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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