One - third of performance share awards, which make up 50 % of long - term incentive compensation, are tied to average return on invested capital over a three - year period. (newconstructs.com)
This year is the first year of a new, less lucrative long - term incentive program called the Executive Performance Share Plan. (adage.com)
Additionally, long - term awards are split between performance shares and long - term cash awards. (newconstructs.com)