This excerpt taken from the SMG DEF 14A filed Dec 20, 2007.
Footnote to Columns (d), (e) and (f) of Grants of Plan-Based Awards Table
The amounts in columns (d), (e) and (f) are the estimated potential threshold, target and maximum incentive award payouts that each of the NEOs was eligible to receive based on performance levels set pursuant to the EMIP for the 2007 fiscal year. A detailed description of the performance measures and potential incentive award payouts under the EMIP for minimum (threshold), target and maximum performance levels are discussed under the caption Elements of Executive Compensation EMIP (short-term compensation element) in the CD&A.
The estimated incentive award payouts shown include the 25% discretionary portion of the incentive payout described in Footnote to Column (d) of Summary Compensation Table on page 33. The actual incentive award payouts earned for the 2007 fiscal year are reported in columns (d) and (g) of the Summary Compensation Table.