This excerpt taken from the IBAS DEF 14A filed Apr 10, 2009.
New Plan Benefits
Because awards under the Executive Bonus Plan are determined based on actual performance, it is not presently possible to determine the dollar amounts that will be paid to participants under the Executive Bonus Plan in respect of fiscal 2009 or in future years. However, set forth below are the Maximum Target Award amounts that were approved by the Committee, subject to ratification of the Executive Bonus Plan by our Shareholders, for 2009. The Actual Award may be less than or greater than the Maximum Target Award, depending on actual performance, but in no case may the Actual Award exceed 200% of the Maximum Target Award.
The Company reserves the right to pay discretionary bonuses or other types of compensation outside of the Executive Bonus Plan. No employee has a guaranteed right to any discretionary bonus as a substitute for the 2009 awards described above in the event that that the performance targets are not met or that our stockholders fail to approve the Executive Bonus Plan.
Unless instructions are otherwise given, your shares of our Common Stock will be voted "FOR" the ratification of the adoption of the Executive Bonus Plan.