UPDATED! What are the features of long-term performance awards, such as performance shares and units? What do surveys say the most commonly used metrics are?
These long-term incentive plans have performance targets that, when reached by the end of the measurement period (e.g., a three-year period), trigger vesting or payout according to the structure of the plan. The payout can be all or nothing of the target payout (100% or 0%), or the grant size can be based on a sliding scale that gives you less than or even more than the target grant size. Performance share grants with payouts that can exceed the target (e.g., 150%) for exceptional performance can provide... To read the rest of this answer, please sign in or register below.
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