Kinross Gold is contemplating shifting the stock-based compensation plans that it uses for medium to long term executive incentives. A Human Resources adviser was retained to make recommendations. The advisor must ascertain whether the current split between stock options and restricted share units ought to be altered.
Furthermore, she must consider whether to recommend that Kinross Gold adopt limited performance-vesting share units. If so, appropriate performance standards should be established. Finally, the adviser must quantify the effect of her recommendations on stock-based compensation expense.
PUBLICATION DATE: October 14, 2011 PRODUCT #: W11354-HCB-ENG
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