Article: Fewer Stock Options for Executives in 2004; Restricted Stock Use Increases; More Companies Include Performance Features in Long-Term Plans.

LINCOLNSHIRE, Ill. -- Legislative and accounting changes in 2004 led to some of the biggest shifts ever seen in executive compensation, according to Hewitt Associates, a global human resources services firm. In particular, companies are significantly decreasing the number of stock options offered to executives in their long-term incentives, while increasing the use of restricted stock and performance-based equity plans.

Hewitt's analysis of executive compensation trends reveals that while stock options made up nearly 50 percent of total compensation for a Fortune 100 senior executive two years ago, they account for only 31 percent today. Time-based restricted ...

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