The spotlight on executive rewards — salary, annual bonus, long-term incentives and benefits — continues to be strong. The variety of enhanced disclosures enacted in recent years, along with sustained and in-depth scrutiny from shareholders and regulators, continue to put pressure on compensation committees to appropriately evaluate and justify each element of compensation.

Towers Watson’s latest study of 352 U.S. organizations’ executive retirement benefit practices sheds light on the current state, and compares it to our 2009 and 2011 findings. This report provides data related to nonqualified retirement plans — including types of plans, the level of benefits provided to a typical executive and the prevalence of key benefit provisions.