Workers» compensation laws provide monetary compensation to pay for medical expenses and to replace lost income as a result of injury or illness that arise out of employment as well
as other compensation awards and benefits.
This ASU requires the service cost component of net benefit costs to be reported in the same line item or items within operating income
as other compensation costs, with the other components of net benefit cost to be presented outside of operating income.
Not exact matches
Uber has sought arbitration in
other cases involving alleged sexual violence against its passengers by drivers,
as well
as in battles with its drivers seeking better
compensation.
The lawsuit filed by Ingrid Avendano, Roxana del Toro Lopez and Ana Medina, who described themselves
as Latina software engineers, says that Uber's
compensation and
other practices discriminate against women and people of color.
The bigger the company, the larger the paycheque you can command — and that doesn't count
other compensation such
as stock or performance bonuses, common at the higher end of the leadership ladder.
While we wait to see how much Newfoundland is able to extract, note that Ottawa offered two
other similarly vague
compensation deals to get CETA through: One on drug prices, tied to a lengthening of patent protection, and another to the dairy industry
as protection against an increase in duty - free European cheese.
Management believes analysts and investors use Adjusted EBITDA
as a supplemental measure to evaluate overall operating performance and facilitate comparisons with
other wireless communications companies because it is indicative of T - Mobile's ongoing operating performance and trends by excluding the impact of interest expense from financing, non-cash depreciation and amortization from capital investments, non-cash stock - based
compensation, network decommissioning costs
as they are not indicative of T - Mobile's ongoing operating performance and certain
other nonrecurring income and expenses.
Then you'll want to emphasize such things
as stock options and
other aspects of
compensation as well
as location, work environment, corporate culture and opportunities for growth and advancement.
One thing that hasn't changed is the payment mix, which still skews heavily toward «
other» — non-salary payments such
as cash bonuses, share and options awards, pension contributions and
other compensation.
Likewise, receiving it
as compensation or by
other means will be ordinary income.
With regard to setting executive
compensation, boards may need not just detailed information about performance, but also information about industry benchmarks
as well
as information about what a given CEO's
other employment options are.
Build a production - based economy and mindset with a
compensation program that gives incentives for hitting objectives, such
as more money or
other bonuses (iPads, Disney trip, time off, etc.).
If the 8,000 Canadians who received stock options
as part of incomes over $ 250,000 paid taxes on this money at the same rate
as the rest of their income — treating executive
compensation the same way you treat the income of any
other working stiff — it would have raised $ 337 million for federal coffers in 2009, a down year for options.
However,
as the feds sought tax harmonization deals with
other provinces in ensuing decades, it wooed them with rich
compensation packages.
That means that
as long
as you can live on
other assets, you can let the Roth IRA continue to grow and you can continue to contribute to it
as long
as you have taxable
compensation.
Users are encouraged to engage in actions that will benefit
other members and the community
as a whole by rewarding such actions with Soma Community (SCT), a cryptocurrency designed to incentivize the members of the decentralized community to perform value - adding services and act
as a fast, secure and cost - effective way of
compensation.»
They do not include stock - based
compensation of any kind, the cash value of retirements benefits, or
other non-cash benefits, such
as health care.
This means that with the purchase of stock must come the same economic rights, such
as receiving dividends or
compensation in the event of liquidation at the same time and in the same amount per share
as all
other shareholders.
He wanted to study the claim by consultants that executives need to be paid extraordinarily high
compensation or else they would migrate to
other companies and jurisdictions, which —
as it turned out — did not happen, Feinberg said, or is a «myth»
as was stated in the U.K. this week.
While these chief executives received a 7.17 increase in collective direct
compensation for the fiscal year, they received even more when taking into account
other elements such
as pension value.
Goldman Sachs, on the
other hand, had to confront the revolving door
compensation issue this year when its president and chief operating officer Gary Cohn resigned to accept a position
as an economic advisor in the White House.
The rule is intended to discourage brokers and
other financial professionals from putting retirement - plan assets into products that pay high commissions or profit - sharing
compensation to the brokers — a practice that's currently legal
as long
as the investments can be portrayed
as «suitable» for the customer.
Certain
other entertainment expenses are also 100 percent deductible if they are taxable
as compensation to the employee or independent contractor, or if they are reimbursed expenses.
Some require upfront fees or have deferred
compensation scales
as the business develops, while
others require a share of your business's equity.
Club membership also gives members bragging rights
as elite brokers, the ability to advertise their status on their websites, and priority when accounts of departing brokers are redistributed or when customers are referred to the broker - dealer from
other parts of Bank of America, according to a description of the recognition clubs in Merrill's 2014
compensation booklet.
The Plan permits grants of the following types of incentive awards subject to such terms and conditions
as the Leadership Development and
Compensation Committee shall determine, consistent with the terms of the Plan: (1) stock options, including stock options intended to qualify
as ISOs, (2)
other stock - based awards, including in the form of stock appreciation rights, phantom stock, restricted stock, restricted stock units, performance shares, deferred share units or share - denominated performance units, and (3) cash awards.
We have a few
other investments that are pre-tax
as well, IRAs, deferred
compensation, etc..
In the absence of an exemption, investment advice fiduciaries would be statutorily prohibited under ERISA and the Code from receiving
compensation as a result of their investment advice, and from engaging in certain
other transactions, involving plan and IRA customers.
Total
compensation includes information disclosed in company proxy statements, including salary, bonus, stock and options valued at grant date, any deferred
compensation,
as well
as other benefits and perks.
The performance goals upon which the payment or vesting of any Incentive Award (
other than Options and stock appreciation rights) that is intended to qualify
as Performance - Based
Compensation depends shall relate to one or more of the following Performance Measures: market price of Capital Stock, earnings per share of Capital Stock, income, net income or profit (before or after taxes), economic profit, operating income, operating margin, profit margin, gross margins, return on equity or stockholder equity, total shareholder return, market capitalization, enterprise value, cash flow (including but not limited to operating cash flow and free cash flow), cash position, return on assets or net assets, return on capital, return on invested
As for the
other named executive officers, actual total
compensation for 2015 ranged from 46 % to 63 % of annual total target
compensation.
We adopted comprehensive written policies and procedures governing the variable
compensation process for our NEOs as well as certain other employees, including all of our PMDs, who, either individually or as part of a group, have the ability to expose us to material amounts of risk (Compensation
compensation process for our NEOs
as well
as certain
other employees, including all of our PMDs, who, either individually or
as part of a group, have the ability to expose us to material amounts of risk (
CompensationCompensation Framework).
Other than periodic incentive plans that were historically provided to Mr. McNeill based on the achievement of specific customer - related metrics, including
as set forth under the «Non-Equity Incentive Plan
Compensation» column in «Executive
Compensation — Summary
Compensation Table» below, we do not currently have or have planned any specific arrangements with our named executive officers providing for cash - based bonus awards.
To supplement the disclosures in «Executive
Compensation — Summary Compensation Table,» «Executive Compensation — Pay Ratio Disclosure» and «Executive Compensation — 2017 Option Exercises and Stock Vested» below, we have included the following table, which shows the total realized compensation of Mr. Musk for the periods presented in «Executive Compensation — Summary Compensation Table,» as well as the ratio of Mr. Musk's realized compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
Compensation — Summary
Compensation Table,» «Executive Compensation — Pay Ratio Disclosure» and «Executive Compensation — 2017 Option Exercises and Stock Vested» below, we have included the following table, which shows the total realized compensation of Mr. Musk for the periods presented in «Executive Compensation — Summary Compensation Table,» as well as the ratio of Mr. Musk's realized compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
Compensation Table,» «Executive
Compensation — Pay Ratio Disclosure» and «Executive Compensation — 2017 Option Exercises and Stock Vested» below, we have included the following table, which shows the total realized compensation of Mr. Musk for the periods presented in «Executive Compensation — Summary Compensation Table,» as well as the ratio of Mr. Musk's realized compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
Compensation — Pay Ratio Disclosure» and «Executive
Compensation — 2017 Option Exercises and Stock Vested» below, we have included the following table, which shows the total realized compensation of Mr. Musk for the periods presented in «Executive Compensation — Summary Compensation Table,» as well as the ratio of Mr. Musk's realized compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
Compensation — 2017 Option Exercises and Stock Vested» below, we have included the following table, which shows the total realized
compensation of Mr. Musk for the periods presented in «Executive Compensation — Summary Compensation Table,» as well as the ratio of Mr. Musk's realized compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
compensation of Mr. Musk for the periods presented in «Executive
Compensation — Summary Compensation Table,» as well as the ratio of Mr. Musk's realized compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
Compensation — Summary
Compensation Table,» as well as the ratio of Mr. Musk's realized compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
Compensation Table,»
as well
as the ratio of Mr. Musk's realized
compensation to the median of the annual total compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
compensation to the median of the annual total
compensation of all other Tesla employees as reported in «Executive Compensation — Pay Ratio Disclo
compensation of all
other Tesla employees
as reported in «Executive
Compensation — Pay Ratio Disclo
Compensation — Pay Ratio Disclosure.»
For the individual serving
as the chief executive officer of the Company at the end of the taxable year and for the individuals serving
as officers of the Company or a subsidiary at the end of such year who are among the three highest compensated officers (
other than the chief executive officer and chief financial officer) for proxy reporting purposes, Section 162 (m) of the Code limits the amount of
compensation otherwise deductible by the Company and its subsidiaries for such year to $ 1,000,000 for each such individual except to the extent that such
compensation is «performance - based
compensation.»
We are providing a ratio of (i) Mr. Musk's 2017 annual total
compensation to (ii) the median of the 2017 annual total compensation of all Tesla employees, other than Mr. Musk, calculated pursuant to the disclosure requirements of «Executive Compensation — Summary Compensation Table» above as if all of our employees were named executi
compensation to (ii) the median of the 2017 annual total
compensation of all Tesla employees, other than Mr. Musk, calculated pursuant to the disclosure requirements of «Executive Compensation — Summary Compensation Table» above as if all of our employees were named executi
compensation of all Tesla employees,
other than Mr. Musk, calculated pursuant to the disclosure requirements of «Executive
Compensation — Summary Compensation Table» above as if all of our employees were named executi
Compensation — Summary
Compensation Table» above as if all of our employees were named executi
Compensation Table» above
as if all of our employees were named executive officers.
(a) Schedule 2.7 (a) of the Disclosure Schedule contains a list setting forth each employee benefit plan, program, policy or arrangement (including any «employee benefit plan»
as defined in Section 3 (3) of the Employee Retirement Income Security Act of 1974,
as amended («ERISA»)(«ERISA Plan»)-RRB-, including, without limitation, employee pension benefit plans,
as defined in Section 3 (2) of ERISA, multi-employer plans,
as defined in Section 3 (37) of ERISA, employee welfare benefit plans,
as defined in Section 3 (1) of ERISA, deferred
compensation plans, stock option plans, bonus plans, stock purchase plans, fringe benefit plans, life, hospitalization, disability and
other insurance plans, severance or termination pay plans and policies, sick pay plans and vacation plans or arrangements, whether or not an ERISA Plan (including any funding mechanism therefore now in effect or required in the future
as a result of the transactions contemplated by this Agreement or otherwise), whether formal or informal, oral or written, under which (i) any current or former employee, director or individual consultant of the Company (collectively, the «Company Employees») has any present or future right to benefits and which are contributed to, sponsored by or maintained by the Company or (ii) the Company or any ERISA Affiliate (
as hereinafter defined) has had, has or may have any actual or contingent present or future liability or obligation.
«Total CEO realized
compensation» for a given year is defined as (i) Mr. Musk's salary, cash bonuses, non-equity incentive plan compensation and all other compensation as reported in «Executive Compensation — Summary Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold other than to satisfy the resulting tax liability, if any, the difference between the market price of Tesla common stock at the time of exercise on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax liabilities as described in (ii) and (iii) above, following the payment of s
compensation» for a given year is defined
as (i) Mr. Musk's salary, cash bonuses, non-equity incentive plan
compensation and all other compensation as reported in «Executive Compensation — Summary Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold other than to satisfy the resulting tax liability, if any, the difference between the market price of Tesla common stock at the time of exercise on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax liabilities as described in (ii) and (iii) above, following the payment of s
compensation and all
other compensation as reported in «Executive Compensation — Summary Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold other than to satisfy the resulting tax liability, if any, the difference between the market price of Tesla common stock at the time of exercise on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax liabilities as described in (ii) and (iii) above, following the payment of s
compensation as reported in «Executive
Compensation — Summary Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold other than to satisfy the resulting tax liability, if any, the difference between the market price of Tesla common stock at the time of exercise on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax liabilities as described in (ii) and (iii) above, following the payment of s
Compensation — Summary
Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold other than to satisfy the resulting tax liability, if any, the difference between the market price of Tesla common stock at the time of exercise on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax liabilities as described in (ii) and (iii) above, following the payment of s
Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold
other than to satisfy the resulting tax liability, if any, the difference between the market price of Tesla common stock at the time of exercise on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold
other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax liabilities
as described in (ii) and (iii) above, following the payment of such amounts.
Lead investors may have opportunities to take carried interest on these vehicles
as compensation for their diligence and
other efforts.
In the event Mr. Block's employment terminates due to his death or disability (
as defined in his offer letter), he or his estate will be entitled to receive the following payments and benefits (less applicable tax withholdings), in addition to any
other compensation and benefits to which he (or his estate) may be entitled under applicable plans, programs and agreements of the Company:
(l) Except
as otherwise set forth in Schedule 2.7 (l) of the Disclosure Schedule, (i) the Company is not and will not be obligated to pay separation, severance, termination or similar benefits
as a result of any of the transactions contemplated by this Agreement, nor will any such transactions accelerate the time of payment or vesting, or increase the amount, of any benefit or
other compensation due to any individual; and (ii) the transactions contemplated by this Agreement will not cause the Company to record additional
compensation expense on its income statements with respect to any outstanding Stock Option or
other equity - based award.
The figure leaves out some legal costs and stock - based
compensation,
as well
as taxes, interest and
other expenses.
Code Section 162 (m) limits the U.S. federal income tax deduction for
compensation paid to our Chief Executive Officer, our Chief Financial Officer and certain
other highly compensated executive officers (including, among
others, our next three
other most highly compensated executive officers (
other than the Chief Executive Officer and Chief Financial Officer)
as of the end of the calendar year).
The following table lists the annual
compensation for the fiscal years 2009, 2008, and 2007 of our CEO, CFO, and our three
other most highly compensated executive officers in 2009 (referred to
as listed officers).
To the extent that in 2018 or any later year, the aggregate amount of any covered officer's salary, bonus, and amount realized from option exercises and vesting of restricted stock units or
other equity awards, and certain
other compensation amounts that are recognized
as taxable income by the officer exceeds $ 1,000,000 in any year, we will not be entitled to a U.S. federal income tax deduction for the amount over $ 1,000,000 in that year.
The total amount of fees the Company paid F.W. Cook in 2007 was $ 111,207, which included the fees paid for services provided
as the independent
compensation consultant to the HRC and GNC, reimbursement of F.W. Cook's reasonable travel and business expenses, and a fee of less than $ 5,000 for a survey of long - term incentives which is used for benchmarking for
other positions throughout Wells Fargo.
This plan allows participants to defer receipt of salary and certain
other compensation until a future year or years
as selected by the participants subject to the terms of the plan.
The BICE allows advisors to retain commissions
as well
as 12b - 1 fees, revenue - sharing agreements and noncash incentives, among
other compensation, but it must include disclosures of all indirect
compensation.
Under the Bonus Plan, our
compensation committee, in its sole discretion, determines the performance goals applicable to awards, which goals may include, without limitation: attainment of research and development milestones, sales bookings, business divestitures and acquisitions, cash flow, cash position, earnings (which may include any calculation of earnings, including but not limited to earnings before interest and taxes, earnings before taxes, earnings before interest, taxes, depreciation and amortization and net earnings), earnings per share, net income, net profit, net sales, operating cash flow, operating expenses, operating income, operating margin, overhead or
other expense reduction, product defect measures, product release timelines, productivity, profit, return on assets, return on capital, return on equity, return on investment, return on sales, revenue, revenue growth, sales results, sales growth, stock price, time to market, total stockholder return, working capital, and individual objectives such
as MBOs, peer reviews, or
other subjective or objective criteria.
For
other advisors not operating
as a level fee fiduciary, a full - blown BIC would be required
as of Jan. 1, 2018, for the sale of any product that involves variable
compensation for the advisor.