This excerpt taken from the YHOO DEF 14A filed Apr 30, 2007.
Non-Equity Incentive Plan Awards
As described in the Compensation Discussion and Analysis above, in May 2006, the Compensation Committee approved performance and retention compensation arrangements for Ms. Decker and Messrs. Rosensweig and Nazem, which included cash bonus opportunities for each year covered by the arrangement. The amount of the bonus for each year is determined based on the performance of the Company and the executive during that year. The executive is generally required to remain employed with the Company through the date on which the Compensation Committee determines the bonus amounts for the applicable year to be eligible to receive payment of the bonus for that year.