Summary
Valero Energy Corporation (VLO) filed an 8-K on August 4, 2009, reporting amendments to its annual incentive bonus program and annual bonus plan, effective July 29, 2009. These changes are significant for investors as they alter how executive compensation will be determined for fiscal year 2009, directly impacting the alignment between management performance and shareholder interests. The core change involves restructuring the bonus program's performance measures. The program is now split equally (50/50) between "Operational and Strategic Measures" and "Financial Performance Measures." Notably, "Operational and Strategic Measures" are newly introduced, encompassing health, safety, environmental performance, mechanical availability, and cost management. The "Financial Performance Measures" remain consistent with prior years, including total stockholder return, earnings per share, and return-on-investment versus peers. Each of these six metrics has a potential payout range of 0% to 200% of the target bonus. Furthermore, the amendments eliminate a previous discretionary adjustment factor of 25% to the final performance measure results. This move towards a more formulaic and objective bonus calculation system may be viewed positively by investors, as it potentially reduces subjective influence on executive compensation and reinforces a direct link between measurable operational and financial outcomes and bonus payouts. Investors will want to monitor how these new measures perform and their impact on executive compensation levels.
Key Highlights
- 1Valero Energy Corporation amended its annual incentive bonus program and annual bonus plan on July 29, 2009.
- 2The 2009 bonus program is now equally weighted (50%) between "Operational and Strategic Measures" and "Financial Performance Measures."
- 3New "Operational and Strategic Measures" include health, safety, environmental performance, mechanical availability, and cost management.
- 4"Financial Performance Measures" continue to include total stockholder return, earnings per share, and return-on-investment versus peers.
- 5Each of the six performance metrics can result in a bonus payout between 0% and 200% of the target.
- 6A 25% discretionary adjustment factor previously applied to performance measures has been eliminated.
- 7The amended Annual Bonus Plan document is filed as an exhibit to this report.