This excerpt taken from the SPN DEF 14A filed Apr 15, 2009.
Role of Compensation Consultant
Since May 2007, the Committee has engaged Pearl Meyer & Partners (PM&P) as its independent executive compensation consultant to advise the Committee on matters relating to executive compensation and assist it in developing and implementing our executive compensation programs. The Committee also discussed this Compensation Discussion and Analysis with PM&P. During 2008, PM&P did not provide any non-executive consultation services to management, and will not provide such services going forward unless approved in advance by the Committee. During 2008, the Committee also engaged the services of Mercer, Inc. to provide specific information and advice in connection with the Boards adoption of a supplemental executive retirement plan for our executive officers due to Mercers specialized expertise in the field of supplemental retirement benefits. Mercer provided information and advice on the prevalence of these programs among our peers and alternative methods of structuring the program. Further, the Committee had proposed an additional retirement benefit for Mr. Hall, and Mercer provided data to assist the Committee in evaluating the market with respect to this additional retirement benefit. The Board, at the Committees recommendation, adopted the supplemental executive retirement plan, including an additional retirement benefit for Mr. Hall, in December 2008, which is discussed in more detail herein under Components of Executive Compensation Post-Employment Compensation.