Summary
AvalonBay Communities, Inc. (AVB) filed an 8-K on May 22, 2008, to announce the implementation of its 2008 Performance Plan, effective June 1, 2008. This multiyear plan is designed to incentivize senior management and other selected officers through Deferred Stock Awards. The awards are contingent upon the company achieving specific total shareholder return (TRS) targets over a three-year performance period ending May 31, 2011. These targets include both an absolute TRS hurdle of 32% and outperforming the FTSE NAREIT Apartment Index. The payout structure is tied to a "Total Funding Pool," which is capped at $60 million. If performance targets are met, a portion of the earned awards will convert into unrestricted common stock, with the remainder subject to a one-year vesting period. The plan includes provisions for forfeiture or accelerated vesting based on employment termination scenarios (including death, disability, retirement, termination without cause, termination for cause, or voluntary resignation) and change of control events. Key executives have been allocated specific "Participation Percentages" of the potential funding pool.
Key Highlights
- 1Introduction of the 2008 Performance Plan, effective June 1, 2008, for senior management and selected officers.
- 2Awards are in the form of Deferred Stock Awards, contingent on achieving multi-year total shareholder return (TRS) targets.
- 3Performance measurement period is three years, from June 1, 2008, to May 31, 2011.
- 4Key performance hurdles include an Absolute TRS Target of 32% and outperformance relative to the FTSE NAREIT Apartment Index.
- 5A "Total Funding Pool," capped at $60 million, determines award payouts based on achieved TRS.
- 6Earned awards will convert into 50% unrestricted stock and 50% restricted stock with a one-year vesting period.
- 7Specific provisions for forfeiture, pro-rata vesting, and accelerated vesting are outlined for various employment termination and change of control events.