Document:

Summary description of the compensation of Non-Employee Directors

 Exhibit 10(s) 
 The following table provides information relating to total compensation amounts paid to directors in 2010: 
 Director Compensation Table 
  

																																	
	 Name
	  	Year	 	  	Fees
Earned or
Paid in
Cash (1)	 	  	Stock
Awards (2)	 	  	Option
Awards
(3) (4)	 	  	Non-Equity
Incentive
Plan Comp.	 	  	Change in
Pension Value
and
Nonqualified
Deferred
Comp.
Earnings	 	  	All Other
Comp.	 	  	Total	 
									
	 Rebecca M. Bergman (5)
	  	 	2010	  	  	$	71,000	  	  	$	60,708	  	  	$	150,491	  	  	$	—  	  	  	$	—  	  	  	$	—  	  	  	$	282,199	  
									
	 David R. Harvey (6)
	  	 	2010	  	  	 	64,655	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	275,854	  
									
	 W. Lee McCollum (7)
	  	 	2010	  	  	 	94,854	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	306,053	  
									
	 Avi M. Nash (8)
	  	 	2010	  	  	 	76,910	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	288,109	  
									
	 Steven M. Paul (9)
	  	 	2010	  	  	 	70,894	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	282,093	  
									
	 J. Pedro Reinhard (10)
	  	 	2010	  	  	 	78,727	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	289,926	  
									
	 Timothy R.G. Sear (11)
	  	 	2010	  	  	 	34,884	  	  	$	60,708	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	95,592	  
									
	 D. Dean Spatz (12)
	  	 	2010	  	  	 	80,735	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	291,934	  
									
	 Barrett A. Toan (13)
	  	 	2010	  	  	 	85,500	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	296,699	  
									
	 George M. Church (14 )
	  	 	2010	  	  	 	66,115	  	  	$	60,708	  	  	 	150,491	  	  	 	—  	  	  	 	—  	  	  	 	—  	  	  	 	277,314	  

  

	(1)	Amounts listed represent payments for meeting attendance and annual retainer, which are described below under “Cash Compensation,” and the reimbursement of
travel expenses. 

	(2)	Amounts listed represent the compensation cost for shares of our common stock that were awarded to non-employee directors on January 7, 2010. Each non-employee
director as of January 7, 2010 received 1,200 shares of stock with a total fair value of $60,708 on the award date. 

	(3)	 Represents the compensation cost of option awards, before reflecting assumed forfeitures, over the requisite service period, as described in Financial
Accounting Standards Board Topic 718 Compensation - Stock Compensation. Options granted to directors vest over a three-month period. Amounts reflected within the table are different than the amounts recognized in the consolidated
financial statements due to the assumed forfeiture rate reflected in the consolidated financial statements. 

	(4)	On May 5, 2010, Ms. Bergman, Drs. Harvey, Paul and Church and Messrs. McCollum, Nash, Reinhard, Spatz and Toan each received 10,000 options that had a total
grant date fair value of $150,491. Mr. Sear retired from the Board of Directors as of May 4, 2010. 

	(5)	As of December 31, 2010, Ms. Bergman had 40,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to her on
January 7, 2010. 

	(6)	As of December 31, 2010, Dr. Harvey had 180,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(7)	As of December 31, 2010, Mr. McCollum had 76,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(8)	As of December 31, 2010, Mr. Nash had 60,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(9)	As of December 31, 2010, Dr. Paul had 50,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(10)	As of December 31, 2010, Mr. Reinhard had 96,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(11)	As of December 31, 2010, Mr. Sear had 30,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(12)	As of December 31, 2010, Mr. Spatz had 84,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(13)	As of December 31, 2010, Mr. Toan had 96,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

	(14)	As of December 31, 2010, Dr. Church had 30,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on
January 7, 2010. 

 Exhibit 10(s) (continued) 
 Cash Compensation 
 Directors who are employed by the Company receive no compensation
or fees for serving as a director or for attending board or committee meetings. Directors who are not employed by the Company receive cash and stock compensation, as described below. 
 Each non-employee director received retainer fees of $50,000 in 2010 for being a member of the Board and its Committees. In addition, each non-employee director also received a fee for his or her
participation in Board and Committee meetings. Mr. Sear did not stand for re-election to the Board of Directors at the 2010 Annual Meeting of the Shareholders and retired from service to the Company on May 4, 2010. The following table
provides information related to the meeting fees paid to non-employee directors: 
  

																					
	 	  	Board of
Directors (1)	 	  	Audit
Committee (2)	 	  	Compensation
Committee (3)	 	  	Corporate
Governance
Committee (3)	 	  	Science and
Technology
Committee (3)	 
	 Participation in person (4)
	  	$	3,000	  	  	$	1,000	  	  	$	1,000	  	  	$	1,000	  	  	$	1,000	  
						
	 Participation via conference call
	  	$	1,500	  	  	$	500	  	  	$	500	  	  	$	500	  	  	$	500	  

  

	(1)	During 2010, Mr. Barrett Toan, as the Presiding Director and with effect from November 13, 2010 as Chairman of the Board of Directors, received $4,000 for
every scheduled meeting in which he participated. 

	(2)	During 2010, the Audit Committee Chairman received $4,000 for every meeting attended in person and $2,000 for every conference call in which he participated.

	(3)	During 2010, the Compensation Committee, Corporate Governance Committee and Science and Technology Committee Chairmen each received $2,000 for every meeting attended in
person and $1,000 for every conference call in which they participated. 

	(4)	Non-employee directors participating in person at meetings also received reimbursement of travel expenses. 

Stock Compensation 
 Pursuant to
the Company’s 2003 Long-Term Incentive Plan, the Company currently provides non-employee directors with stock compensation as follows: 
  

	 	•	 	 Newly elected directors will be granted options to acquire 20,000 shares of common stock upon the date of his or her initial election to the Board;

  

	 	•	 	 Eligible directors serving on the Board on the day after any annual shareholder meeting, who have served on the Board for at least six months prior to
the annual meeting, will be granted options to acquire 10,000 shares of common stock on such date; and 

  

	 	•	 	 Each non-employee director is awarded 1,200 shares of common stock the first week of January of each fiscal year. 

All of the existing non-employee directors received options to purchase 10,000 shares of common stock in 2010. If elected at the 2011 annual meeting, all
nine continuing non-employee directors will receive options to purchase 10,000 shares of common stock the day after the meeting. The option exercise price per share is equal to the fair market value, or the closing stock price, of the common stock
on the date the option is granted. No option will vest or may be exercised to any extent until the holder has continually served as a director for at least three months from the date of grant, provided that such options will vest and become
exercisable upon termination of service by reason of death, disability or retirement, subject to the terms and conditions of the plan. The options expire ten years from the date of grant. 
 Each non-employee Director received 1,200 shares of common stock on January 7, 2010.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

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