Summary
Thermo Fisher Scientific Inc. (TMO) filed an 8-K on July 8, 2009, reporting two key events. Firstly, the Compensation Committee approved a Supplemental Retirement Agreement for CEO Marijn Dekkers, granting him 124,000 phantom shares. These shares are split between time-based and performance-based vesting, with a long-term performance horizon tied to shareholder return relative to the S&P Industrials Composite Index through 2017. The agreement also outlines provisions for accelerated vesting and payout terms in cash, indexed to the company's stock price, upon separation from service under various conditions. Secondly, the company is filing this report to reflect certain accounting adjustments impacting its 2008 Form 10-K. These adjustments are due to the adoption of new Financial Accounting Standards Board (FASB) pronouncements FSP APB No. 14-1 (affecting convertible debt accounting) and FSP EITF 03-6-1 (clarifying participating securities in share-based payments). Additionally, prior period segment information has been reclassified due to a product line transfer between segments to better align with strategic focus. These changes require a recast of financial statements for Items 6, 7, and 8 of the 2008 Form 10-K.
Key Highlights
- 1CEO Marijn Dekkers awarded 124,000 phantom shares under a new Supplemental Retirement Agreement.
- 2Phantom shares are subject to both time-based and performance-based vesting schedules extending through 2017.
- 3Performance-based vesting is contingent on Thermo Fisher's total shareholder return relative to the S&P Industrials Composite Index.
- 4Payout of vested phantom shares will be in cash, based on average stock price over 90 days preceding separation, with installment payments over the executive's life expectancy.
- 5Specific provisions for accelerated vesting exist in cases of change in control, termination without cause, termination for good reason, or disability.
- 6Company is recasting financial data in its 2008 10-K due to adoption of new FASB accounting standards (FSP APB No. 14-1 and FSP EITF 03-6-1).
- 7Prior period segment information has been reclassified following a product line transfer between business segments.