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?
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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
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Executive pay levels and pay programs
are continuously under scrutiny by shareholders of publicly-traded companies.
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