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;For the “bonus” column, for Lines 1 and 2, only 31% of interim CEOs from the board participated in the annual bonus plan (Line 2); however, of those who did participate, they did so at the same rate (100%) as the former CEO.

‘No Tax on Tips’ Implications Regarding the “no tax on tips” component of H.R. 1, the new federal guidance document explains that if an employer voluntarily chooses to report the amount of an employee’s cash tips in Box 14 of Form W-2 (or on a separate statement), the employee may use that figure on their 2025 taxes.

Human Resource Management Review 17(2): 131–139.

Figures 1, 2 and 3 preview the models tested.

Pay Range Overlap (%)=Max(Range 1 Max, Range 2 Max) - Min(Range 1 Min, Range 2 Min)Min(Range 1 Max, Range 2 Max) - Max(Range 1 Min, Range 2 Min)​×100 Min (Range 1 Max, Range 2 Max): The lower of the two maximums.

;Step 2: Model the compensation plans under various performance scenarios to ensure the new plans fall within the commission budget.

While a headline-grabber across industries, this is particularly and primarily impactful for companies involved with: ;Beverage and food services; ;Entertainment and events; ;Hospitality and guest services; ;Home services; ;Personal services; ;Personal appearance and wellness; ;Recreation and instruction; ;Transportation and delivery; The conversation (on social media and perhaps, based on your industry, in corporate/department/team meetings) will undoubtedly pick up speed now that the Department of the Treasury, on Tuesday, Sept. 2, made public a “preliminary list” of occupations that, based on their historical tipped status, would be eligible for the tax-savings benefit.

Nearly equal proportions reported being not at all certain (13%) and very certain (12%) while only a few (2%) felt extremely certain.

One group of participants (single-measure-compensation participants) received a bonus based on the creature’s ability to sing: they received an additional $2 per level of “sing ability.”

Travel- and Security-Related Perks According to WTW research, personal use of corporate aircraft is the most prevalent executive perk, with 46% of companies providing this benefit to CEOs in 2023 and 31% offering it to other NEOs (see Figure 2).