This excerpt taken from the JCP DEF 14A filed Apr 6, 2006.
We provide the Companys executive officers with a limited number of perquisites that we believe are reasonable and in the best interests of JCPenney and its stockholders. All members of senior management, including the named executive officers, are eligible to receive professional financial counseling paid for by the Company. In addition, Mr. Ullman is required by the Companys Key Associate Protection Program, which was approved by the Board, to use corporate transportation, whether the purpose of the travel is business or personal. The value of Mr. Ullmans and members of his familys use of corporate transportation (both air and ground), and his other perquisites are reported in the Summary Compensation Table under the heading Other Annual Compensation.