Congratulations!
You have completed ERI DLC Course 26: Compensation Committees: Framework for Executive Compensation Alignment.
You should now be able to:
- Identify the qualifications for compensation committee membership and the criteria to use to avoid a conflict of interest or undue influence
- Recognize how compensation committees execute governance, oversight and fiduciary responsibilities
- Identify criteria for establishing an effective performance evaluation process
- Recognize resources a compensation committee may need to support their work
- Identify important Financial Accounting Standards Board (FASB), Internal Revenue Service (IRS), and Securities and Exchange Commission (SEC) rules and regulations that govern executive pay
- Specify what the Dodd-Frank Act say-on-pay provision is
- Specify what the Sarbanes-Oxley Act clawback requirements are
- Define what a “golden parachute” payment is
- Recognize the content of the Compensation Discussion and Analysis (CD&A) report that is filed with the SEC
- Identify the elements of an effective executive total compensation program including the post-employment plan
If you need to report completion of this course to a supervisor or instructor, you may send them a screen shot of your training history.
If you would like to recommend this course and the DLC to a colleague or friend, send an email.