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Long-term incentive plan : ウィキペディア英語版 | Long-term incentive plan Long term incentive plan or LTIP is a type of executive compensation that typically comes in the form of performance shares or matching shares of the company. In the United States, these plans were used heavily since Internal Revenue Code Section 162(m) passed, which permitted deductions for certain performance-based compensation without limitation. Upcoming changes in the Securities and Exchange Commission's executive compensation policies, however, may change this practice. LTIPs are also used in the United Kingdom.〔http://www.hmrc.gov.uk/manuals/eimanual/eim40015.htm〕 ==See also==
*Executive compensation *Say on pay
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Long-term incentive plan」の詳細全文を読む
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