Summary description of the compensation for the Executive Officers



 Exhibit 10(t) 
 INFORMATION CONCERNING EXECUTIVE COMPENSATION 
 The following table presents details of
compensation information previously discussed within the Compensation Discussion and Analysis for the Principal Executive Officer, the Principal Financial Officer and the three other most highly compensated executive officers, based on total
compensation in 2010, 2009 and 2008: 
 Summary Compensation Table 

 

																																					
	 	 	Year	 	 	Salary	 	 	Bonus	 	 	Stock
Awards (5)	 	 	Option
Awards (6)	 	 	Non-equity
Incentive Plan
Comp. (7)	 	 	Change in
Pension Value
and
Nonqualified
Deferred
Comp.
Earnings (8)	 	 	All Other
Comp. (9)	 	 	Total	 
										
	 Jai P. Nagarkatti
President, CEO &
Chairman (1)
	 	 	2010	  	 	$	809,711	  	 	 	—  	  	 	$	1,397,633	  	 	$	1,043,735	  	 	$	1,052,700	  	 	$	79,650	  	 	$	230,177	  	 	$	4,613,606	  
	 	 	2009	  	 	 	750,000	  	 	 	—  	  	 	 	967,000	  	 	 	678,750	  	 	 	384,000	  	 	 	214,864	  	 	 	202,168	  	 	 	3,196,782	  
	 	 	2008	  	 	 	750,000	  	 	 	—  	  	 	 	1,144,800	  	 	 	1,098,000	  	 	 	356,625	  	 	 	79,672	  	 	 	196,171	  	 	 	3,625,268	  
										
	 Rakesh Sachdev
President, CEO (2)
	 	 	2010	  	 	$	488,846	  	 	 	250,000	(4) 	 	$	564,700	  	 	$	421,686	  	 	$	443,352	  	 	$	7,978	  	 	 	99,253	  	 	$	2,275,815	  
	 	 	2009	  	 	 	475,000	  	 	 	250,000	(4) 	 	 	508,642	  	 	 	348,878	  	 	 	197,600	  	 	 	6,492	  	 	 	130,678	  	 	 	1,917,290	  
	 	 	2008	  	 	 	59,375	  	 	 	—  	  	 	 	499,975	  	 	 	499,994	  	 	 	—  	  	 	 	932	  	 	 	2,077	  	 	 	1,062,352	  
										
	 Kirk A. Richter
Vice President, Treasurer and
Interim Chief Financial Officer
(3)
	 	 	2010	  	 	$	239,615	  	 	 	—  	  	 	$	129,881	  	 	$	98,640	  	 	$	133,632	  	 	$	79,950	  	 	 	40,464	  	 	 	722,182	  
	 	 	2009	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  
	 	 	2008	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  
										
	 Franklin D. Wicks
Managing Director, US & Canada;
Pres., Research
Essentials & Specialties
	 	 	2010	  	 	$	359,231	  	 	 	—  	  	 	$	367,055	  	 	$	295,920	  	 	$	283,608	  	 	$	75,394	  	 	 	53,566	  	 	 	1,434,774	  
	 	 	2009	  	 	 	350,000	  	 	 	—  	  	 	 	355,856	  	 	 	166,520	  	 	 	137,130	  	 	 	207,932	  	 	 	57,381	  	 	 	1,274,819	  
	 	 	2008	  	 	 	350,000	  	 	 	—  	  	 	 	286,200	  	 	 	269,376	  	 	 	122,045	  	 	 	45,489	  	 	 	44,774	  	 	 	1,117,884	  
										
	 Gilles A. Cottier
President, SAFC
	 	 	2010	  	 	$	309,231	  	 	 	—  	  	 	$	367,055	  	 	$	295,920	  	 	$	292,950	  	 	$	26,748	  	 	 	52,920	  	 	 	1,344,824	  
	 	 	2009	  	 	 	300,000	  	 	 	—  	  	 	 	305,572	  	 	 	166,520	  	 	 	122,400	  	 	 	23,529	  	 	 	53,878	  	 	 	971,899	  
	 	 	2008	  	 	 	300,000	  	 	 	—  	  	 	 	286,200	  	 	 	293,524	  	 	 	104,610	  	 	 	15,219	  	 	 	41,191	  	 	 	1,040,744	  
										
	 David A. Smoller
President, Research Biotech
	 	 	2010	  	 	$	297,692	  	 	 	—  	  	 	$	367,055	  	 	$	295,920	  	 	$	190,080	  	 	$	13,929	  	 	 	51,120	  	 	 	1,215,796	  
	 	 	2009	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  
	 	 	2008	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  	 	 	n/a	  

  

	(1)	Dr. Nagarkatti served as President, CEO & Chairman until his death on November 13, 2010. 


	(2)	Mr. Sachdev served as Chief Financial Officer, Chief Administrative Officer and Senior Vice President of the International business until he was appointed
President and CEO effective November 14, 2010. 


	(3)	Mr. Richter served as Vice President and Treasurer until he was named to the additional position of Interim Chief Financial Officer on November 15, 2010.



	(4)	Mr. Sachdev joined the Company on November 17, 2008. Pursuant to his offer letter, in order to offset the loss of equity compensation forfeited from his prior
employer, Mr. Sachdev received cash payments in the amount of $250,000 on each of the first and second anniversaries of his employment. 


	(5)	Amounts listed represent the value of performance awards as of the grant date in each year, based on the targeted value (100%). Pursuant to the terms of the Long-Term
Incentive Plan (LTIP), Dr. Nagarkatti’s performance awards granted in 2008, 2009 and 2010 were pro-rated based upon his service during each performance period and paid to his beneficiary in December 2010 at 100% of target value. For all
others, the maximum value achievable is 150% of the targeted value. The performance awards at the maximum value achievable for Mr. Sachdev are $847,050, $762,963, $749,963 for 2010, 2009, 2008, respectively. The performance award at the maximum
value achievable for Mr. Richter is $194,822 for 2010. The performance awards at the maximum value achievable for Dr. Wicks are $550,583, $533,784, $429,300 for 2010, 2009, 2008, respectively. The performance awards at the maximum value
achievable for Mr. Cottier are $550,583, $458,358, $429,300 for 2010, 2009, 2008, respectively. The performance awards at the maximum value achievable for Dr. Smoller is $550,583 for 2010. Assumptions used in the calculation of these
targeted amounts are included in Note 12 “Common Stock” to our consolidated financial statements for 2010 included in Item 8 of Part II of Form 10-K filed with the SEC on February 9, 2011. The performance shares were granted pursuant
to our 2003 Long Term Incentive Plan. Dividends are not paid on these performance shares. The ultimate number of shares awarded pursuant to these grants will depend upon our performance over the three-year periods ending December 31, 2010,
2011, 2012. Shares will be awarded in 2011, 2012, 2013 after the results for the performance periods have been determined. 









	(6)	Represents the value of option awards at grant date, based on the assumptions used in calculating the value of an option in Financial Accounting Standards Board Topic
718 Compensation - Stock Compensation. Assumptions used in the calculation of these amounts are included in Note 12 “Common Stock” to our consolidated financial statements for 2010 included in Item 8 of Part II of Form 10-K filed
with the SEC on February 9, 2011. 


	(7)	This column represents annual cash bonus awards paid under Sigma-Aldrich Corporation Cash Bonus Plan. Amounts are earned and accrued during the fiscal years indicated
and are paid subsequent to the end of the fiscal year pursuant to our cash bonus plan, discussed under in the “Compensation Discussion & Analysis” of the 2011 Proxy Statement. The amount shown for Dr. Nagarkatti was based on
actual results of the Company in 2010, pro-rated by 11/12ths based on his service during the performance period. 


	(8)	Amounts represent the change in the present value of accrued benefits under our defined benefit cash pension plan, discussed under the caption “Retirement Security
Value Plan (Pension Plan)” of the 2011 Proxy Statement from December 31, 2009 to December 31, 2010. Effective with the 2008 calendar year, the Company was required to change the plan’s measurement date used for financial
reporting purposes from November 30 to December 31. The change in pension values shown for 2008 is the change for the calendar year, rather than for the thirteen months elapsed since the previous plan measurement date. There are no
above-market or preferential investment earnings on nonqualified deferred compensation arrangements for any of our named executive officers or any other employees. 


	(9)	Components of this column are described within the “All Other Compensation” of the 2011 Proxy Statement. 








 Exhibit 10(t) (continued) 
 The components of all other compensation for 2010 are as follows: 
 ALL OTHER
COMPENSATION 
  

																							
	 Name
	  	Year	  	401(k)
Retirement
Savings Plan	 	  	Supplemental
Retirement
Plan	 	  	Relocation
Payments	 	  	Personal Use
of
Company
Vehicle /Car
Allowance	 	  	Total	 
	 Jai P. Nagarkatti
	  	2010	  	$	9,420	  	  	$	215,000	  	  				  	$	5,757	  	  	$	230,177	  
	 Rakesh Sachdev
	  	2010	  	 	9,420	  	  	 	36,000	  	  	$	35,833	  	  	 	18,000	  	  	 	99,253	  
	 Kirk Richter
	  	2010	  	 	8,364	  	  	 	14,100	  	  				  	 	18,000	  	  	 	40,464	  
	 Franklin D. Wicks
	  	2010	  	 	7,066	  	  	 	28,500	  	  				  	 	18,000	  	  	 	53,566	  
	 Gilles A. Cottier
	  	2010	  	 	9,420	  	  	 	25,500	  	  				  	 	18,000	  	  	 	52,920	  
	 David Smoller
	  	2010	  	 	9,420	  	  	 	23,700	  	  				  	 	18,000	  	  	 	51,120