The Survey & Proxy Analyses table displays total cash (equal to base salary plus incentive), with maximum reasonable compensation limits for an organization's top 15 jobs. These compensation calculations are based on ERI's analysis of data from management compensation surveys, as well as SEC data. The Executive Compensation Assessor utilizes SEC definitions in reporting data for stock awards, option awards, non-equity compensation, pension, other compensation, etc., in the United States. The federal regulations governing the disclosure of information on executive compensation are defined in Regulation S-K, which is available on the SEC website: www.sec.gov/divisions/corpfin/guidance/execcomp402interp.htm.
For definitions of terms used in the Survey & Proxy Analyses table, see Data Background FAQ #8.
For areas outside of the United States, ERI's Executive Compensation Assessor combines survey data with data from information circulars (in Canada) or annual reports (in the UK/Europe), utilizing definitions from other national statistics offices (see www.bls.gov/bls/other.htm).
The Survey & Proxy Analyses table was developed with a methodology designed to support those who provide expert witness work in federal tax and state courts. The Survey & Proxy Analyses table was originally created at the request of the IRS for assessment of the reasonableness of owner/manager compensation. Additional applications of executive compensation analyses occur in valuations (where owner/manager compensation affects stock value), estate planning, appraisals (S2000), charitable gifts (S170), buy/sells (S2073), ESOP feasibility studies, reasonable compensation, accumulated earnings, divorce and other litigation and insurance funding.
In recent years the IRS has refocused its interest regarding over/under-compensation because of the following factors:
•Owner compensation reduces C corporation profits
•Owner compensation can adversely affect the R&D credit
•Owner under-compensation affects FICA and Medicare contributions.
Data for the following 15 executive jobs is available:
•Chief Executive Officer
•Chief Operating Officer
•Executive Vice President
•Chief Marketing & Sales Officer
•Chief Human Resources Officer
•Chief Financial Officer
•Top IT Officer
•Top Legal Officer
•Corporate Director (Outside Member)
•Medical Director
•Board Chair (Outside Member)
•Board Vice Chair (Outside Member)
•Controller Top Corporate
•Independent Board Member (Fees)
•Independent Board Chair (Fees)
Depending on your subscription level, you may substitute any of the top 15 jobs above with another job available from the job list. The job list available In the Survey & Proxy Analyses table is a smaller subset of the total jobs available in the Individual Profile and other tabs. See Browse Jobs for more information.
The Survey & Proxy Analyses screen also includes a list of comparable companies in the Refine List window, allowing the user to load and review source proxy data (for US areas), information circular data (for Canada), or annual report data (for UK/Europe areas) by organization.
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