A new chapter begins

Long-term Incentives (LTI): Treatment upon a qualified retirement 

Mercer’s 2024 Year End Executive Incentive & Benefits Survey asked organizations throughout North America about their executive rewards practices in 2024 and the changes they plan to make moving into 2025.

Upon a qualified retirement, US public companies have a wide range of vesting practices

When an executive retires, which of the following best describes how you treat the following LTI vehicles?
This chart is unable to display due to Privacy Settings.
The chart could not be loaded because the Privacy Settings are disabled. Under the "Manage Cookies" option in the footer, accept the “Functional cookies” and refresh the page to allow the chart to display.

For companies that provide preferential vesting treatment upon a qualified retirement, performance-based LTI payouts are overwhelmingly based on actual performance at the end of the regular performance period

This chart is unable to display due to Privacy Settings.
The chart could not be loaded because the Privacy Settings are disabled. Under the "Manage Cookies" option in the footer, accept the “Functional cookies” and refresh the page to allow the chart to display.
  • Executive pay levels and pay programs

     are continuously under scrutiny by shareholders of publicly-traded companies.
  • Mercer has Executive Compensation

    experts that advise clients in the United States, Canada, and dozens of other markets globally. We help clients develop the right compensation structures for their executives using a market-informed, individually-tailored approach.
Related Solutions
Related Insights
Curated