"In response to this new regulation, financial institutions will need to implement new compensation tools, infrastructure, data architectures and resources to meet the Federal Regulators' monitoring and reporting requirements.... [T]hey must identify covered employees, submit annual reports disclosing their respective incentive compensation plans to the appropriate Federal Regulator and describe how risk taking behavior is mitigated through policies and procedures governing these incentive plans. Financial institutions that adapt most effectively to the regulatory changes could gain a competitive advantage by reducing unnecessary costs, improving productivity and becoming more flexible and efficient in their compensation administration processes."