after reviewing earnings per share and operating cash flow results against the performance objectives in the above table , the personnel committee set the entergy achievement multiplier at 140% ( 140 % ) of target .under the terms of the executive incentive plan , the entergy achievement multiplier is automatically increased by 25 percent for the members of the office of the chief executive ( including mr .denault and mr .smith , but not the other named executive officers ) , subject to the personnel committee's discretion to adjust the automatic multiplier downward or eliminate it altogether .in accordance with section 162 ( m ) of the internal revenue code , the multiplier which entergy refers to as the management effectiveness factor is intended to provide the committee , through the exercise of negative discretion , a mechanism to take into consideration the specific achievement factors relating to the overall performance of entergy corporation .in january 2009 , the committee exercised its negative discretion to eliminate the management effectiveness factor , reflecting the personnel committee's determination that the entergy achievement multiplier , in and of itself without the management effectiveness factor , was consistent with the performance levels achieved by management .the annual incentive award for the named executive officers ( other than mr .leonard , mr .denault and mr .smith ) is awarded from an incentive pool approved by the committee .from this pool , each named executive officer's supervisor determines the annual incentive payment based on the entergy achievement multiplier .the supervisor has the discretion to increase or decrease the multiple used to determine an incentive award based on individual and business unit performance .the incentive awards are subject to the ultimate approval of entergy's chief executive officer .the following table shows the executive and management incentive plans payments as a percentage of base salary for 2008 : named exeutive officer target percentage base salary 2008 annual incentive award .
[['named exeutive officer', 'target', 'percentage base salary', '2008 annual incentive award'], ['j . wayne leonard', '120% ( 120 % )', '168% ( 168 % )', '$ 2169720'], ['leo p . denault', '70% ( 70 % )', '98% ( 98 % )', '$ 617400'], ['richard j . smith', '70% ( 70 % )', '98% ( 98 % )', '$ 632100'], ['e . renae conley', '60% ( 60 % )', '102% ( 102 % )', '$ 415000'], ['hugh t . mcdonald', '50% ( 50 % )', '50% ( 50 % )', '$ 160500'], ['joseph f . domino', '50% ( 50 % )', '72% ( 72 % )', '$ 230000'], ['roderick k . west', '40% ( 40 % )', '80% ( 80 % )', '$ 252000'], ['haley fisackerly', '40% ( 40 % )', '46% ( 46 % )', '$ 125700'], ['theodore h . bunting jr .', '60% ( 60 % )', '117% ( 117 % )', '$ 400023'], ['carolyn shanks', '50% ( 50 % )', '72% ( 72 % )', '$ 229134'], ['jay a . lewis', '40% ( 40 % )', '60% ( 60 % )', '$ 128505']]
while ms .shanks and mr .lewis are no longer ceo-entergy mississippi and principal financial officer for the subsidiaries , respectively , ms .shanks continues to participate in the executive incentive plan , and mr .lewis continues to participate in the management incentive plan as they remain employees of entergy since the contemplated enexus separation has not occurred and enexus remains a subsidiary of entergy .nuclear retention plan some of entergy's executives , but not any of the named executive officers , participate in a special retention plan for officers and other leaders with special expertise in the nuclear industry .the committee authorized the plan to attract and retain management talent in the nuclear power field , a field which requires unique technical and other expertise that is in great demand in the utility industry .the plan provides for bonuses to be paid over a three-year employment period .subject to continued employment with a participating company , a participating employee is eligible to receive a special cash bonus consisting of three payments , each consisting of an amount from 15% ( 15 % ) to 30% ( 30 % ) of such participant's base salary. .

Question: what is the difference of annual incentive award between the top two highest paid executives?
Answer: 1537620