"A compensation committee that adopts or applies performance targets that are too subjective could lead to ... [1] Criticism from institutional investors and proxy advisory firms for the failure to adequately link incentive pay to performance.... [2] [U]ncertainty in the mind of executives' as to precisely what is required of them, which would reduce the incentive value of an award. [3] Failing to create a fixed grant date for equity-based awards under ASC 718. [4] Required reporting of annual incentive payments in the 'Bonus' column of the Summary Compensation Table, instead of the Non-equity incentive plan compensation column."  MORE >>