This ClearBridge 100 Report presents findings on annual incentive plan (“AIP”) and long-term incentive (“LTI”) plan design practices for executives among the “ClearBridge 100”. The ClearBridge 100 is comprised of 100 S&P 500® companies to provide data representative of compensation practices and trends across the broad US market.
With the continued attention on pay-for-performance, companies continue to focus on improving their compensation programs each year. Investors and shareholder advisory groups continue to closely assess companies’ incentive plans to ensure executive compensation is aligned with the ultimate goal of creating long-term value for shareholders. This ClearBridge 100 Report highlights the features of both annual and long-term incentive plans to provide a comprehensive overview on executive incentive design trends.