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2014 Perquisite and Supplemental Retirement Study

Perquisites are a form of non-performance based pay that has received significant scrutiny by shareholders over the past eight years, since new SEC disclosure requirements have highlighted more information about them. In order to investigate how perquisite levels have changed in the past six years, the Human Resources & Compensation Consulting Practice of Arthur J. Gallagher & Co.'s Benefits and Human Resources Consulting division has repeated its 2007 CEO Perquisites and Supplemental Retirement Benefits Study. This study analyzes perquisite and supplemental retirement disclosures for Chief Executive Officers at Fortune magazine's top 150 public companies.