This excerpt taken from the ADBE 8-K filed Jan 29, 2010.
Funding the Bonus Pool:
If the Threshold Goal is attained, the AIP will be funded at 200% of the Target Award for all participants, and each participant will be credited with the Maximum Award. The Company is under no obligation to pay out the entire funding of the bonus pool.
The Threshold Goal is defined as achievement during FY 2010 (the Performance Period) of at least 90% of the Companys budgeted GAAP revenue target (GAAP Revenue), disregarding the effects of any material acquisitions not incorporated into the operating plan, as set forth in the annual operating plan approved by Adobes Board of Directors at the beginning of the fiscal year. If the Company does not achieve the Threshold Goal, the AIP will not be funded and eligible executives will earn no bonus under the AIP. If the Company achieves the Threshold Goal, executives will be credited with a Maximum Award (as defined below) that will be adjusted downward to the Actual Award.