Research Reports

Since its founding in 1973, FW Cook has published annual reports that offer in-depth analysis of executive compensation trends, providing trusted, data-driven insights to inform sound decision-making.

2026 Top 250 Annual Incentive Plan Report

Research Report | By Ian Kim, Grant Donaldson, Alec Lentz

FW Cook reviews the annual incentive design and outcomes at the 250 largest companies in the S&P 500 by market capitalization. The report examines trends over the past four years in plan design, financial and non-financial measures, goal-setting practices, payout ranges, and actual payouts.

2026 Top 100 REITs Incentive Plan Design Practices Review

Research Report | By Julian Grossman, Zian Chen, Cimi Silverberg

Our inaugural Incentive Plan Design Practices Review examines executive annual and long-term incentive program design among the Top 100 publicly traded REITs. The report analyzes performance measures and weightings, payout ranges, long-term incentive grant vehicles and mix, TSR measurement approaches, performance periods, and time-based vesting practices.

2025 Top 250 Report

Research Report | By Sarah Lindenberg Cohen, Tom Kohn, Rachel Chiu

The 53rd edition of the Top 250 Report explores executive long-term incentive practices at the 250 largest companies by market capitalization, with an emphasis on how prolonged 5-year market volatility and uncertainty has influenced and shaped plan design and structure.

2024 Top 250 Annual Incentive Plan Report

Research Report | By Jose Furman, Ian Kim, Michael Kenney

FW Cook provides a comprehensive review of the annual incentive plans of the top 250 largest companies in the S&P 500 by market capitalization. Annual incentive plans are critical tools used to align executive compensation with a company’s short-term goals and support talent attraction, motivation and retention objectives.