Summary
AvalonBay Communities, Inc. (AVB) filed an 8-K on February 12, 2008, detailing executive compensation decisions made on February 6, 2008. The filing primarily concerns the approval and ratification of bonus and long-term incentive awards for Named Executive Officers based on 2007 performance, as well as the establishment of compensation structures for 2008. Investors should note adjustments made to the compensation methodology, particularly concerning the impact of a change in ground lease accounting on performance metrics and an upward adjustment to Timothy J. Naughton's compensation. The report also outlines changes to stock option vesting provisions, which will now automatically vest upon an employee's death or termination without Cause or Disability, a change primarily affecting Ms. Lili F. Dunn among the Named Executive Officers. The filing provides specific figures for cash bonuses, stock options, and restricted shares awarded for 2007, and establishes base salaries, cash bonus incentives, and long-term incentive targets for 2008, indicating the company's forward-looking compensation strategy.
Key Highlights
- 1Approval and ratification of 2007 performance-based cash bonuses, stock options, and restricted shares for Named Executive Officers.
- 2Adjustments to the bonus calculation methodology to exclude the impact of a change in ground lease accounting for 2007 performance.
- 3Upward adjustment to Timothy J. Naughton's 2007 cash bonus and long-term incentive awards, including specific increases in cash, options, and restricted shares.
- 4New stock option vesting provision: automatic vesting upon death or termination without Cause or Disability, effective for grants in 2008 and thereafter.
- 5This new vesting provision impacts Ms. Lili F. Dunn, as her employment agreement already included similar provisions.
- 6Establishment of 2008 base salaries, cash bonus incentive ranges (threshold, target, maximum), and long-term incentive dollar values for Named Executive Officers.
- 7The types of performance goals for 2008 incentives are expected to be materially similar to those used for 2007.