Compensation Glossary

E

Early Exercise Early Retirement Age (Pension Plans) Early Retirement Agreements Earned Time Off Earnings Earnings and Profits Earnings Per Share (EPS) EBITDA Economic Benefit Economic Value Added (EVA) Edgar Extracts Education Individual Retirement Account (IRA) Educational Benefits Effective Date Effective Tax Rate Effort Bargain Elder Care Programs Election Period Elective Contributions or Elective Deferrals Elective Surgery Electronic Signature Eligibility Date Eligibility for a Plan Eligibility Period Eligibility Requirements Eligible Payroll Elimination Period Emergency Room Coverages Emerging Issues Task Force Employee Achievement Awards Employee Assistance Programs Employee Benefits Employee Comparison Systems Employee Contributions Employee Counseling Services Employee Discounts Employee Ownership Employee Participation Employee Retirement Income Security Act of 1974 (ERISA) Employee Services and Allowances Employee Stock Option Plan Employee Stock Ownership Plan (ESOP) Employee Stock Purchase Plan (ESPP) Employees Employee's Cost Basis Employees Profit Sharing Plan (EPSP) Employer Contribution Employment Contract Employment Taxes Endorsement Endorsement Method Endowment Insurance Enhancement Type Policy Enrolled Actuary Entertainment Expenses Entire Contract Provision Equal Employment Opportunity Commission (EEOC) Equal Pay Act of 1963 Equal Pay for Comparable Work Equal Pay for Equal Work Equitable Assignment Equity Equity Allocation Equity Investment Equity Method Equity Pension Equity Plans Equity Theory Equity-Based Insurance Product Equivalent Annual Percent Increase (EAPI) Equivalent Level Annual Dividend (ELAD) Equivalent Single Payment Equivocal Suicide e-Recruiting Ergonomics ERI Data Observations / Counts ERI Distance Learning Center (DLC) ERISA ERP Error and Omissions (E&O) Insurance Escrow Account ESOP Essential Function Estates Estoppel European-Style Option Evergreen Authorization Evergreen Plan Evergreen Survey Data Evidence of Insurability Excess Benefit Plans Excess Benefit Transaction Excess Contributions Excess Interest Excess Plan Exchange Program Exchange Rate Excise Taxes Exclusion Ratio Exclusion Rider Exclusions Exclusive Agents Exclusive of Board, Lodging, or Other Facilities Exclusive Provider Organization (EPO) Exclusive Territory Exculpatory Statute Executive Executive Benefits Executive Officer Exempt Employees Exercise (of a Share Option or Other Executive-Plan Feature) Exercise Period Exoneration Statutes Expatriate Expatriate Premium Expectancy Theory Expense Accounts and Allowances Experience Rating Experience Refund Experience-Rated Arrangement Experimental Underwriting Expiration Date Express Authority Extended Business Travel Assignment Extended Spouse's Allowance Extended Term Insurance Option External Equity External Labor Market External Wage Structure Extraordinary Items Extra-Percentage Tables Method Extrinsic Rewards