This excerpt taken from the IPAS DEF 14A filed Jul 14, 2009.
Role of External Consultant
Mercer provides information, analyses, and advice regarding executive compensation, as described below. At the Committees direction, Mercer provided the following services for the Committee during fiscal 2008:
The Mercer consultant who performs these services reports directly to the Committee chair. Other Mercer or related entity consultants may report directly to iPass management when performing other services such as providing non-executive compensation market data.