This excerpt taken from the AKS DEF 14A filed Apr 17, 2006.
Membership in the Committee
The Compensation Committee (the Committee) of the Board of Directors is comprised entirely of directors who are not current or former employees or officers of the Company and who meet the independence standards of the Securities and Exchange Commission (SEC) and the New York Stock Exchange. Each member of the Committee is also an outside director for purposes of Section 162(m) of the Internal Revenue Code (the Code). There currently are five members of the Committee.