"The net income target is a threshold to determine tax deductibility and clearly impacts whether we award a bonus or not, " says compensation committee chair Judith Estrin.

FORBES: Incentivizing Michael Eisner

Unfortunatey, the proposed regulations require a taxpayer who sells his interest in an S corporation or partnership to obtain an appraisal of each asset including intangibles of the target company in order to support removing any resulting gain from the computation of his net investment income.

FORBES: The Elf On A Shelf Will Haunt Your Kid's Dreams, And More Thoughts On The Obamacare Investment Tax