"Based on [a] review of company disclosures ... [1] Target [annual incentive plan (AIP)] levels have increased modestly over the past five years as companies have curtailed salary increases and reduced retirement benefits and perks in the quest for enhanced pay-for-performance alignment. [2] More companies are measuring AIP performance using multiple financial performance metrics.... [3] In order to provide more differentiated payouts among participants, companies have increased the use of individual performance evaluation and discretion in determining AIP payouts. [4] Payout levels overall seem generally aligned with performance, although some pay-for-performance outliers remain."  MORE >>