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The 2009 Top 250 Survey on Long-Term Incentive Grant Practices for Executives (PDF)
FW Cook
Oct. 9, 2009 30 pages. Excerpt: Key findings from the Frederic W. Cook & Co. 2009 Top 250 report include the following: The shift from the use of stock options (and stock appreciation rights) and time-vesting restricted stock awards tolong-term performance awards (performance shares and performance units) appears to have stabilized, though long-term performance awards continue to grow in prevalence. Long-term performance awards are almost as common as stock options (combined with stock appreciation rights). Design variations to 'plain vanilla' stock options remain virtually extinct.? Vesting periods of awards remain fairly stable while performance periods for performance awards have decreased slightly. Use of profit measures in long-term performance plans has increased in prevalence and remains the most widely used performance measure category. MORE >> |
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