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Key Watchwords in Long Term Incentive Compensation: Efficiency, Diversification and Performance (PDF)
Fulcrum Partners LLC Link to more items from this source
Mar. 2, 2014
"The return of a more robust and competitive U.S. business environment -- in the midst of increased scrutiny over executive pay -- creates a powerful opportunity for companies to rethink their philosophies regarding significant portions of their total rewards packages. To maintain LTI compensation as a competitive tool, companies have eliminated or replaced stock options or moved to 100 -percent restricted stock or a mixture of options, restricted stock and cash. In the area of retirement income accumulation, many companies are opting for performance-earned awards to a defined contribution supplemental executive retirement plan (SERP)."

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