... on incentive compensation practices. The pro-posed rule builds off the interagency guidance. This report focuses on the observations from the horizontal review, whichwas conducted in the context ... Incentive Compensation PracticesIncentive Compensation Horizontal ReviewIn late 2009, in conjunction with its initial proposalof principles-based guidance on incentive compensa-tion, the Federal ... incentivecompensation decisionmaking process, control,finance, or risk-management personnel usually areamong the members of committees. At most firms in21the horizontal review, risk-management and controlfunctions...