Proxy Statement Information

[Guest meggie]

Does anyone know of any set rules with regard to providing defined benefit information for top executives for proxy statements? I tried the SEC website- and couldn't find anything, except some sample (1993-1994) Executive Compensation information for 3 companies. One sample included a range of benefit levels based on hypothetical salary and service and then separately identified the top executives with current average pay and current accrued service. A comment was included in this sample that the company was not able to "project estimated benefits at this time". Another sample pretty much had the same type of information.

Are there any specific guidelines (SEC or Accounting)on what should be included- ex. estimated benefit at NRA, assume salaries increase if project, or just current accrued information? I'm thinking this is a employer decision on how to present the information.

Thanks