Share-Based Payment > Best Practice Series     Alternative Forms of Equity Compensation - Dow 30 for FY2011     www.fintools.com
                       
                           
Symbol Company Name ESOs SARs ESPP RSAs RSUs RS Cash Option TSR Target Comments  
                           
AA Alcoa Inc. x     x   x         Performance Stock Awards based on sales and prof targets, RSA/PC FV= $16.15
AXP American Express Company x     x   x x       RSA FV = $45.11  
BA The Boeing Company x       x x x       PCA initial value: $100 and payout from $0-$200, RSU FV = $71.44
BAC Bank of America Corporation     x x x x x       RSA/U FV: $14.49  
CAT Caterpillar Inc. x x     x           FMV for RSU= stock price - PV of exp div during vesting, RSU FV = $97.51
CSCO Cisco Systems, Inc.     x x x           FV for RSU= stock price - PV of exp div during vesting, exp div = 0%, RSA/U FV= $20.62,  No ESOs granted in 2011, 
CVX Chevron Corporation x                   Issues Restored Options  
DD E.I. du Pont de Nemours and Co x       x       x   TSR based on corp rev growth relative to peers, award range from 0%-200% of org grant, FV est w/ Monte Carlo, TSR/RSU FV= $53.19
DIS The Walt Disney Company x       x x         RSU FV = $39.62  
GE General Electric Company x       x x         RSUs only issued settleable in equity, RSU FV = $16.74
HD The Home Depot, Inc. x   x x   x   x x   TSR compared to percentile ranking againsts companies of S&P 500 index, ESPP sold at 85% of market value, RSU/PC FV = $35.83
HPQ Hewlett-Packard Company x   x x x     x x   TSR relative to S&P 500 3 yr pd, award range from 0%-200% of org grant, TSR FV est w/ Monte Carlo, RSU FV= $38,  ESPP at 95% FMV
IBM International Business Machines     x   x x         ESPP at 95% FV, RSU/Performance Share Units FV = $154
INTC Intel Corporation x   x   x       x   TSR vs peer group 3 yr pd, FV for RSU= stock price - PV of exp div during vesting, RSU FV calculated w/ Monte Carlo, RSU FV = $19.86
JNJ Johnson & Johnson x       x x         RSU FV = $55.90  
JPM JP Morgan Chase & Co. x x     x           RSU FV = $44.05,   
KFT Kraft Foods Inc. x     x             RSA FV=  $31.97  
KO The Coca-Cola Company x       x x         FV for RSU= stock price - PV of exp div during vesting, PC Awards settled in equity except when death or disability, RSU  FV = $53.08
MCD McDonald's Corporation x     x   x         RSU FV = stock prcie - PV of exp div during vesting, RSU FV = $67.96,  
MMM 3M Company x   x x x x   x     Reload Options, Perf Criteria Factors: Sales Growth, ROI Capital and new product sales, ESPP 85%, RSU FV = $89.46
MRK Merck & Co., Inc. x       x x x       RSU FV = $36.36  
MSFT Microsoft Corporation     x x   x         PC Awards grants between 0%-150% number of shares depending on performance, RSA FV = $22.17, ESPP at 90% market value
PFE Pfizer Inc. x x     x       x   RSU FV = $18.91, TSR target shares determined by ref to FV of SBP to similar employees in industry group peers, 
PG The Procter & Gamble Company x     x x x         In 2011, implementes PSP (performance stock program) for the first time
T AT&T Inc. x     x   x x       RSU FV = $28.17,   
TRV The Travelers Companies, Inc. x       x x         Performance awards are based on adj return on equity, perf awards 50%-130%, RSU FV = $56.39, 
UTX United Technologies Corporation x x   x   x x       PC Awards FV = $87.65,   
VZ Verizon Communications Inc.         x   x     x RSU paid in cash upon vesting, Performance Stock Units paid in cash upon vesting, options not granted since 2004, RSU FV= $36.38
WMT Wal-Mart Stores, Inc. x     x   x x x     Perf awards range from 0%-150% of original award amount, RSA FV = $55.03, .
XOM Exxon Mobil Corporation       x             Not granted stock options since 2003, Restricted Stock is settled by cash, RSU FV= $68.74
Total Granted 24 4 8 15 19 19 8 4 5 1
Dow 30 Participation Rate 80% 13% 27% 50% 63% 63% 27% 13% 17% 3%
Key                          
ESOs: Employee Stock Options ESPP: Employee Stock Purchasing Plan RSUs: Restricted Stock Units     PC Cash: Cash-settled Performance Condition TSR: Total Shareholder Return: Relative TSR
SARs: Stock Appreciation Rights RSAs: Restricted Stock Awards   PC RS: Stock-settled Performance Condition   PC Both: Both Stock and Cash-settled Performance Condition Price Target: Absolute TSR
                           
Source: Company 10-K Reports for FY2011                      
Prepared by: Andrew Abrams, Daniel Crabtree and Scott Michaud, CEP                          
Date: September 5, 2013                      
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