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Ensuring that relative TSR is appropriately used will certainly not address all performance-measure selection challenges, but companies need to make sure that this metric is part of a balanced approach to performance measurement, where awards are based on a combination of financial and market results.
Several measures set to go into effect in April 2010 and April 2011 will materially reduce the net income of highly compensated individuals subject to UK taxation. In this Perspective, we provide a summary of the tax changes (current as of March 24, 2010), insight into employer responses and actions to retain and engage highly compensated employees.
This publication is designed to address and stimulate thinking around effective human capital management in today’s competitive global marketplace.
The market recovery in 2009 gave year-end account balances on most DC plan member statements an improved look over 2008. With members’ concerns diminished, record keepers and sponsors should focus on ways to move proactively to improve plan success.
Recording date: 6 April, 2010
The economic crisis significantly impacted defined benefit (DB) pension plans. A challenging business environment coupled with large cash infusions needed for underfunded plans are driving plan sponsors to reconsider their DB pension plan’s risk strategy.
Recording date: 23 February, 2010
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