Chapter 11The Past, Present, and Future
This chapter begins with a look at the present, examining the ideal pay plan, Ellig’s laws, design cautions, good and not-so-good pay practices, and reminders.
The chapter then goes on to examine the past, namely, a framework of national events in which executive pay actions and plans were developed. This compendium is found in Appendix A. The material from which it was drawn is referenced: U.S. Presidents (Appendix B); Selected Laws (Appendix C); Selected Internal Revenue Code Sections (Appendix D); Selected Internal Revenue Service Rulings (Appendix E); Selected SEC Actions (Appendix F); Selected Accounting ...
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