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Variable Pay

<i>Dear Workforce</i> How Do I Design Bonuses For Financial Management Staff

July 11, 2003
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I need to design performance measurements, which will be used to award bonuses to the financial management staff of our manufacturing company. What metrics should I use for the CFO, controller, accounting manager, and cost accountant?
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Sample Phantom Stock Agreement

July 11, 2003
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One sample arrangement between an employer and an employee. The employee gets “phantom stock”--an incentive used mainly in private companies.
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Executive Compensation Recent Trends, Changes, and Highlights

May 9, 2003
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Sibson Consulting, the human capital consulting division of The Segal Company, recently reviewed a random sampling of large-company proxy statements filed with the SEC during February-March 2003. Sibson then analyzed recent trends with regards to short-term incentives, long-term incentives and ownership guidelines.
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<i>Dear Workforce</i> How Long Should Someone Need To Be Employed Before Being Eligible For A Prorated Or Full Merit Increase

April 16, 2003
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We recently changed our "performance year" date (for performance reviews) to Dec. 31, although increases are still paid the following April. How long should someone need to be employed before being eligible to receive a prorated or full merit increase?
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i Dear Workforce-i Change Merit Increases So Employees Aren’t Cheated

November 14, 2002
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The first stage is to unwind the current plan. The second stage involves educating employees to the new date and other plan changes.
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Orlando's Performance Appraisal and Merit Increase Program

October 16, 2002
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Includes definitions; information about appeals; bonus award amounts; and performance factors.
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Sample Stock Option Plan

July 1, 2002
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A plan used by a software company of 150 employees.
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Rank & Yank The Problems With Forced Ranking

August 3, 2001
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Brent Longnecker says hiring and retaining the right, quality people is a lot more efficient than hiring a large quantity of people to be laid off in slow times, based on ranking systems.
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