It includes outright gifts and charitable donations, sales of assets for less than fair market value (which constitute a transfer of the amount by which compensation received falls short of asset value), and forgiveness of debt.
There are legions of those who praise the value of incentive compensation, and just as many who passionately argue against the practice.
The American Association of Advertising Agencies estimates that about 10% of compensation agreements are value-based.
The Journal's preliminary survey measures the value of compensation when it's granted.
That figure covers all compensation except the theoretical value of stock options.
The bill proposes a compensation of four times the market value for people who give up their land for industrial and infrastructure projects in rural India.
Following talks with UK Agriculture Minister Nick Brown, Mr Jones confirmed that there would be "compensation for the full value of any animal compulsorily slaughtered under these arrangements".
The Associated Press formula for determining an executive's total compensation calculates salary, bonuses, perquisites, above-market interest that the company pays on deferred compensation and the estimated value of stock and stock options awarded during the year.
At Search Bank, a Beijing employment agency, Hai Yuen points out that, whereas the value of compensation packages for expat executives has been shrinking over the past ten years, the number of Chinese-speaking foreigners she handles has been rising.
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The AP formula calculates an executive's total compensation during the last fiscal year by adding salary, bonuses, perks, above-market interest that the company pays on deferred compensation and the estimated value of stock and stock options awarded during the year.
But one key is the tax deduction Facebook receives when employees must include the value of their stock compensation in their income.
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Retainers were calculated by assuming that these individuals attended all board and committee meetings, and we did not include compensation paid in stock or the value of any stock options granted.
In 2008 the council settled with Mr Bullock, now 38, agreeing to accept 72.5% of his full claim value, but the final compensation amount was approved by the High Court earlier this week following years of negotiations between both parties.
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If shares of stock used as compensation have an ascertainable value, they are immediately subject to income and payroll taxes.
They will have to become more efficient, rethink its compensation approach, and experiment with different models of delivering value.
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Officials pay the farmers compensation on the basis of the land's agricultural value, whereas developers buy the land at a price nearer to its commercial value.
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But small-business and employment experts say you shouldn't underestimate the value workers place on alternative forms of compensation, such as flexible work schedules, time off for volunteering and, particularly, the chance to be part of a venture with the potential for great success.
The value they receive is not in terms of classical compensation, but in terms of customizing a product to their specific needs, making their lives easier, or contributing something collectively that also contributes to their personal goals and views.
Relying on a rule from 1989, employers that hand out cell phones to their employees had to report the value of employer-issued cell phones as they would compensation.
Because settings such as the aperture value or exposure compensation can be quickly adjusted with a twist of the control ring, users can capture photos exactly the way they want without missing a shot.
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B. 90 (1920) (the value of supper money given employees who worked late was not compensation).
In 2011, Forbes examined how well chief executives of major corporations had delivered value to shareholders relative to their total compensation.
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The tally excludes changes in the value of pension benefits, and sometimes differs from the total compensation that companies list in their regulatory filings.
But most compensation packages are linked not to long-term value creation and skillful management of long-term risks, but to quarterly or annual bottom line performance.
The investors and directors McKinsey surveyed want companies to move toward separating the roles of chief executive and chairman, to make directors more independent and accountable, and to scale back and restructure executive compensation so that it is aligned more closely with the creation of long-term value.
B. 71 (1919) (providing that the value of the meals and lodging furnished a seaman was not taxable compensation).
However a lack of liquidity in shares, or a languishing or reduction in share value can make employees wish they had opted for higher wages or another form of incentive compensation.
Stock options with an exercise price of fair market value or higher on the grant date qualified as cap-exempt performance-based compensation, while service-vested restricted stock did not.
"We commend these banks for strengthening the link between compensation and business integrity, which is central to creating long-term value, and for setting new standards of disclosure, " he said.
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