PETER T. CHINGOS is a principal in the New York office of Mercer Human Resource Consulting and a member of the firm’s Worldwide Partners Group. He is the U.S. leader for the firm’s executive compensation consulting practice. For more than twenty-five years, he has consulted with senior management, compensation committees, and boards of directors of leading global corporations on executive compensation and strategic business issues. He has appeared before the IRS and the SEC on a variety of regulatory issues related to compensation.