As companies continue to expense their stock options, we expect to see a growing number of companies embrace other forms of incentives for their executives, such as performance-based stock. Although the vehicles may change, the goal of keeping executives motivated and engaged while effectively tying their pay to performance is as important as ever.

We believe many companies are taking a wait-and-see approach to the proposed rules. While some companies recognize their disclosures are inadequate, most want to see what the final rules entail and how other companies respond.

Unrealized gains on stock options are one of the best indicators of pay- for-performance sensitivity. Despite the occasional anomaly, both shareholders and boards should be pleased by the strong correlation between an executive's pay and how well - or poorly - a company's stock performs.

The biggest problem is keeping the cell tower aloft.

Nearly everyone who is asked where they want to spend their final days says at home, surrounded by people they love and who love them. That's the consistent finding of surveys and, in my experience as a doctor, remains true when people become patients. Unfortunately, it's not the way things turn out. At present, just over one-fifth of Americans are at home when they die. Over 30 percent die in nursing homes, where, according to polls, virtually no one says they want to be. Hospitals remain the site of over 50 percent of deaths in most parts of the country, and nearly 40 percent of people who die in a hospital spend their last days in ICU, where they will likely be sedated or have their arms tied down so they will not pull out breathing tubes, intravenous lines, or catheters. Dying is hard, but it doesn't have to be this hard.

This does not necessarily reflect synagogue membership. This is what they consider themselves.