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Trends and Developments in Executive Compensation, 2013 (PDF)
Meridian Compensation Partners, LLC
June 27, 2013
31 pages. Excerpt: "Three-quarters of responding companies performed a pay-for-performance analysis in the past year. Most companies looked at pay and performance over a 3-year period and used the grant-date value of [long-term incentives] in their definition of compensation.... No significant changes in year-over-year merit increases; the majority of companies increased budgets between 3.0% and 3.5%. 2013 annual incentive payouts (for 2012 performance) were slightly lower than 2012 payouts, although 61% reported payouts were at or above target."
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