Common use of Compensation Information Clause in Contracts

Compensation Information. For each calendar year in issue, the Annual Report shall contain the following information with respect to compensation paid certain individuals by Scientology-related entities: a. The names and total compensation (as more fully described below) paid to each of the twenty natural persons with the highest amount of compensation during the calendar year in issue. For purposes of determining the highest paid individuals, the compensation of an individual includes amounts received from Scientology-related entities by the spouse of that individual. Where a spouse has such compensation, the spouse's name and the nature and amount of the compensation are to be separately listed. To determine those individuals for whom this paragraph requires disclosure, all compensation from all Scientology-related entities is to be aggregated. A husband and wife are to be treated as a single entry on this list (i.e., not as two highly paid individuals). In addition, any individual who is included in the list required in paragraph C.1.b. below is not to be included in this list. b. The total compensation paid to each Individual CTCC member, as well as natural persons serving on the CTCC in a representative or At-Large capacity, and to (i) each such person's spouse, (ii) siblings of each such individual CTCC member (including compensation of each sibling's spouse), (iii) with respect to Individual CTCC members, each Individual CTCC member's parents, and (iv) with respect to Individual CTCC members, each Individual member's children. The Annual report shall separately list the name and compensation of each such family member. c. The Annual Report also shall include (i) copies of Forms W-2 and 1099 for each natural person listed whose compensation must be reported under paragraphs C.1.a. or C.1.b. and (ii) a description of any relationship (direct or indirect) between any Scientology-related entity and a natural person whose compensation must be reported under paragraphs C.1.a. or C.1.b. in which anything of value is exchanged. Thus, for example, if an individual or any member of that individual's family is a shareholder or holds another ownership interest in an entity that does business, or receives anything of value from any Scientology-related entity, the existence of such relationship and the facts relating to it are required to be disclosed in the Annual report. Under subparagraph (ii) of this paragraph c., reporting is not required if the stock or ownership interest is less than five percent. d. For purposes of the Annual Report, the term "compensation" includes anything of value provided (directly or otherwise) by, or attributable to, any Scientology-related entity. Whether an item is considered "compensation" is determined without regard to whether that item of value is includible in the individual's gross income for purposes of reporting or taxation. "Compensation" includes, but is not limited to, the following: (i) wages or salary (including any bonus or overtime pay); (ii) other payments (as an independent contractor, provider of goods or services, or otherwise), including but not limited to any interest, dividend or other corporate distribution; (iii) gross commissions; (iv) the value of any deferred compensation (qualified or non-qualified and valued without regard to any risk of forfeiture, vesting or other restriction); (v) the value of any beneficial interest in any trust attributable in any fashion to contributions made by or on behalf of any Scientology-related entity (valued without regard to any risk of forfeiture, vesting or other restrictions); (vi) any fringe benefit (other than de minimis fringes excludible under sections 132 (a) (4) and 132 (e) of the Code; (vii) the highest balance of any loan or loans outstanding from any Scientology-related entity to the individual at any time during the year in question; (viii) any personage or rental allowance; and, (ix) the amount of any reimbursed expenses (business or otherwise). For the purposes of (ix), compensation from this source may be ignored if the individual received in the aggregate less than $10,000 for all reimbursements in the year. To the extent compensation is provided in a form other than wages or salary, such compensation is to be listed separately with a short description of which category it falls within. If a fair market value is not available, the type of compensation should be listed along with an explanation that will be helpful to understand its nature and possible worth. Finally, if compensation is received from more than one Scientology-related entity, compensation should be listed separately for each such entity.

Compensation Information. For each calendar year in issue, the Annual Report shall contain the following information with respect to compensation paid certain individuals by Scientology-related entities: a. The names and total compensation (as more fully described below) paid to each of the twenty natural persons with the highest amount of compensation during the calendar year in issue. For purposes of determining the highest paid individuals, the compensation of an individual includes amounts received from Scientology-related entities by the spouse of that individual. Where a spouse has such compensation, the spouse's name and the nature and amount of the compensation are to be separately listed. To determine those individuals for whom this paragraph requires disclosure, all compensation from all Scientology-related entities is to be aggregated. A husband and wife are to be treated as a single entry on this list (i.e., not as two highly paid individuals). In addition, any individual who is included in the list required in paragraph C.1.b. below is not to be included in this list. b. The total compensation paid to each Individual CTCC member, as well as natural persons serving on the CTCC in a representative or At-Large capacity, and to (i) each such person's spouse, (ii) siblings of each such individual CTCC member (including compensation of each sibling's spouse), (iii) with respect to Individual CTCC members, each Individual CTCC member's parents, and (iv) with respect to Individual CTCC members, each Individual member's children. The Annual report shall separately list the name and compensation of each such family member. c. The Annual Report also shall include (i) copies of Forms W-2 and 1099 for each natural person listed whose compensation must be reported under paragraphs C.1.a. or C.1.bor C.1. b. and (ii) a description of any relationship (direct or indirect) between any Scientology-related entity and a natural person whose compensation must be reported under paragraphs C.1.a. or C.1.b. in which anything of value is exchanged. Thus, for example, if an individual or any member of that individual's family is a shareholder or holds another ownership interest in an entity that does business, or receives anything of value from any Scientology-related entity, the existence of such relationship and the facts relating to it are required to be disclosed in the Annual report. Under subparagraph (ii) of this paragraph c., reporting is not required if the stock or ownership interest is less than five percent. d. For purposes of the Annual Report, the term "compensation" includes anything of value provided (directly or otherwise) by, or attributable to, any Scientology-related entity. Whether an item is considered "compensation" is determined without regard to whether that item of value is includible in the individual's gross income for purposes of reporting or taxation. "Compensation" includes, but is not limited to, the following: (i) wages or salary (including any bonus or overtime pay); (ii) other payments (as an independent contractor, provider of goods or services, or otherwise), including but not limited to any interest, dividend or other corporate distribution; (iii) gross commissions; (iv) the value of any deferred compensation (qualified or non-qualified and valued without regard to any risk of forfeiture, vesting or other restriction); (v) the value of any beneficial interest in any trust attributable in any fashion to contributions made by or on behalf of any Scientology-related entity (valued without regard to any risk of forfeiture, vesting or other restrictions); (vi) any fringe benefit (other than de minimis fringes excludible under sections 132 (a) (4) and 132 (e) of the Code; (vii) the highest balance of any loan or loans outstanding from any Scientology-related entity to the individual at any time during the year in question; (viii) any personage or rental allowance; and, (ix) the amount of any reimbursed expenses (business or otherwise). For the purposes of (ix), compensation from this source may be ignored if the individual received in the aggregate less than $10,000 for all reimbursements in the year. To the extent compensation is provided in a form other than wages or salary, such compensation is to be listed separately with a short description of which category it falls within. If a fair market value is not available, the type of compensation should be listed along with an explanation that will be helpful to understand its nature and possible worth. Finally, if compensation is received from more than one Scientology-related entity, compensation should be listed separately for each such entity.;

Compensation Information. ‌ For each calendar year in issue, the Annual Report shall contain the following information with respect to compensation paid certain individuals by Scientology-related entities: a. The names and total compensation (as more fully described below) paid to each of the twenty natural persons with the highest amount of compensation during the calendar year in issue. For purposes of determining the highest paid individuals, the compensation of an individual includes amounts received from Scientology-related entities by the spouse of that individual. Where a spouse has such compensation, the spouse's name and the nature and amount of the compensation are to be separately listed. To determine those individuals for whom this paragraph requires disclosure, all compensation from all Scientology-related entities is to be aggregated. A husband and wife are to be treated as a single entry on this list (i.e., not as two highly paid individuals). In addition, any individual who is included in the list required in paragraph C.1.b. below is not to be included in this list. b. The total compensation paid to each Individual CTCC member, as well as natural persons serving on the CTCC in a representative or At-Large capacity, and to (i) each such person's spouse, (ii) siblings of each such individual CTCC member (including compensation of each sibling's spouse), (iii) with respect to Individual CTCC members, each Individual CTCC member's parents, and (iv) with respect to Individual CTCC members, each Individual member's children. The Annual report shall separately list the name and compensation of each such family member. c. The Annual Report also shall include (i) copies of Forms W-2 and 1099 for each natural person listed whose compensation must be reported under paragraphs C.1.a. or C.1.b. and (ii) a description of any relationship (direct or indirect) between any Scientology-related entity and a natural person whose compensation must be reported under paragraphs C.1.a. or C.1.b. in which anything of value is exchanged. Thus, for example, if an individual or any member of that individual's family is a shareholder or holds another ownership interest in an entity that does business, or receives anything of value from any Scientology-related entity, the existence of such relationship and the facts relating to it are required to be disclosed in the Annual report. Under subparagraph (ii) of this paragraph c., reporting is not required if the stock or ownership interest is less than five percent. d. For purposes of the Annual Report, the term "compensation" includes anything of value provided (directly or otherwise) by, or attributable to, any Scientology-related entity. Whether an item is considered "compensation" is determined without regard to whether that item of value is includible in the individual's gross income for purposes of reporting or taxation. "Compensation" includes, but is not limited to, the following: (i) wages or salary (including any bonus or overtime pay); (ii) other payments (as an independent contractor, provider of goods or services, or otherwise), including but not limited to any interest, dividend or other corporate distribution; (iii) gross commissions; (iv) the value of any deferred compensation (qualified or non-qualified and valued without regard to any risk of forfeiture, vesting or other restriction); (v) the value of any beneficial interest in any trust attributable in any fashion to contributions made by or on behalf of any Scientology-related entity (valued without regard to any risk of forfeiture, vesting or other restrictions); (vi) any fringe benefit (other than de minimis fringes excludible under sections 132 (a) (4) and 132 (e) of the Code; (vii) the highest balance of any loan or loans outstanding from any Scientology-related entity to the individual at any time during the year in question; (viii) any personage or rental allowance; and, (ix) the amount of any reimbursed expenses (business or otherwise). For the purposes of (ix), compensation from this source may be ignored if the individual received in the aggregate less than $10,000 for all reimbursements in the year. To the extent compensation is provided in a form other than wages or salary, such compensation is to be listed separately with a short description of which category it falls within. If a fair market value is not available, the type of compensation should be listed along with an explanation that will be helpful to understand its nature and possible worth. Finally, if compensation is received from more than one Scientology-related entity, compensation should be listed separately for each such entity.