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The other option is to match employees' contributions dollar-for- dollar on the first 3% of their pay, and 50 cents on the dollar on the next 2% of pay -- a total match of 4% of salary.
FORBES: Taxing Matters: Saving to the max
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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.
NPR: Facebook CEO Reaped $2.3B Gain On Stock Options
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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.
WSJ: MasterCard CEO made $11.3M in 2012, up 35 percent