Document:

Summary description of the compensation of Non-Employee Directors

 Exhibit 10(u) 
 SUMMARY OF THE COMPENSATION OF NON-EMPLOYEE DIRECTORS OF SIGMA-ALDRICH CORPORATION 
 Set forth below is a summary of the
compensation provided to Directors who are not officers or employees of the Company (“Non-Employee Directors”). 
 The following table provides
information relating to total compensation amounts paid to non-employee directors in 2006: 
 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. (5)	  	Total
	 Nina V. Fedoroff (6)
	  	2006	  	$	60,223	  	$	37,974	  	$	113,713	  	$	—  	  	$	—  	  	$	6,925	  	$	218,835
	 W. Lee McCollum (7)
	  	2006	  	 	82,641	  	 	37,974	  	 	113,713	  	 	—  	  	 	—  	  	 	—  	  	 	234,328
	 Avi M. Nash (8)
	  	2006	  	 	63,113	  	 	37,974	  	 	89,050	  	 	—  	  	 	—  	  	 	—  	  	 	190,137
	 William C. O’Neil, Jr. (9)
	  	2006	  	 	71,041	  	 	37,974	  	 	113,713	  	 	—  	  	 	—  	  	 	—  	  	 	222,728
	 Steven M. Paul (10)
	  	2006	  	 	10,000	  	 	—  	  	 	123,493	  	 	—  	  	 	—  	  	 	—  	  	 	133,493
	 J. Pedro Reinhard (11)
	  	2006	  	 	71,195	  	 	37,974	  	 	113,713	  	 	—  	  	 	—  	  	 	—  	  	 	222,882
	 Timothy R.G. Sear (12)
	  	2006	  	 	60,434	  	 	37,974	  	 	113,713	  	 	—  	  	 	—  	  	 	—  	  	 	212,121
	 D. Dean Spatz (13)
	  	2006	  	 	64,836	  	 	37,974	  	 	113,713	  	 	—  	  	 	—  	  	 	—  	  	 	216,523
	 Barrett A. Toan (14)
	  	2006	  	 	62,500	  	 	37,974	  	 	113,713	  	 	—  	  	 	—  	  	 	—  	  	 	214,187

  

	(1)	Amounts listed represent payments for meeting attendance, annual retainer 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 1, 2006. Each non-employee director as of
January 1, 2006 received 1,200 shares of stock with a total fair value of $37,974 on the award date. 

  

	(3)	Represents the compensation cost of option awards, before reflecting assumed forfeitures, over the requisite vesting period, as described in Statement of Financial Accounting
Standards No. 123(R), “Accounting for Stock-Based Compensation.” The amount includes compensation cost with respect to awards granted in previous fiscal years and the current fiscal year. Options granted to directors vest over a
three-month period. Amounts reflected within the table are in excess of the amounts recognized in the consolidated financial statements due to the assumed forfeiture rate reflected in the consolidated financial statements. 

 

	(4)	On May 3, 2006, Ms. Fedoroff and Messrs. McCollum, O’Neil, Reinhard, Sear, Spatz and Toan each received 10,000 options that each had a total grant date fair value of
$113,713. On November 14, 2006, Mr. Paul received 20,000 options that had a total grant date fair value of $239,281. 

  

	(5)	Amounts listed represent consulting fees paid for services that have no relation to the individual’s role as a Director. 

  

	(6)	As of December 31, 2006, Ms. Fedoroff had 52,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to her on January 1,
2006. 

  

	(7)	As of December 31, 2006, Mr. McCollum had 56,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on January 1,
2006. 

  

	(8)	As of December 31, 2006, Mr. Nash had 20,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on January 1, 2006.

  

	(9)	As of December 31, 2006, Mr. O’Neil had 76,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on January 1,
2006. 

  

	(10)	As of December 31, 2006, Mr. Paul had 20,000 option awards outstanding. 

  

	(11)	As of December 31, 2006, Mr. Reinhard had 56,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on January 1,
2006. 

  

	(12)	As of December 31, 2006, Mr. Sear had 30,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on January 1, 2006.

  

	(13)	As of December 31, 2006, Mr. Spatz had 76,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on January 1, 2006.

  

	(14)	As of December 31, 2006, Mr. Toan had 56,000 option awards outstanding and retained ownership of the 1,200 shares of common stock awarded to him on January 1, 2006.

 Exhibit 10(u) (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. 
 Except for Steven M. Paul, each non-employee director received retainer fees of $40,000 in 2006 for being a member of the Board and its committees. Mr. Paul, who was elected in November 2006, received reduced retainer fees. In
addition, each non-employee director also receives a fee for his or her participation in Board and committee meetings. The following table provides information related to the meeting fees paid to non-employee directors: 
  

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

	(1)	During 2006, the Audit Committee Chairman received $4,000 for every meeting attended in person and $2,000 for every conference call in which he participated.

  

	(2)	During 2006, the Compensation and Corporate Governance Committee Chairmen each received $2,000 for every meeting attended in person and $1,000 for every conference call in which
they participated. 

  

	(3)	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; and

  

	 	•	 	 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. 

 Seven of the non-employee directors each
received options to purchase 10,000 shares of common stock in 2006. Upon his election to the Board in 2006, Mr. Paul received options to purchase 20,000 shares of common stock. If elected at the meeting, eight of the nine continuing
non-employee directors will receive options to purchase 10,000 shares of common stock the day after the meeting. Since Mr. Paul will not have served on the board for at least six months prior to the meeting, he will not receive options to
purchase 10,000 shares of common stock the day after the meeting. The option 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 date of grant. 
 Each non-employee director received 1,200
shares of common stock at January 1, 2006 and January 2, 2007.Summary description of the compensation for the Executive Officers

 Exhibit 10(v) 
 SUMMARY OF THE COMPENSATION OF EXECUTIVE OFFICERS OF SIGMA-ALDRICH CORPORATION 
 The following table presents compensation
information for the Principal Executive Officer, the Principal Financial Officer and the three other most highly compensated executive officers, based on total compensation in 2006: 
 Summary Compensation Table 
  

																											
	 	  	Year	  	Salary	  	Bonus (1)	  	Stock
Awards (2)	  	Option
Awards (3)	  	Nonequity
Incentive
Plan
Comp. (4)	  	Change in
Pension
Value and
Nonqualified
Deferred
Comp.
Earnings (5)	  	All Other
Comp. (6)	  	Total
	 Jai P. Nagarkatti
 President & CEO
	  	2006	  	$	600,000	  	$	—  	  	$	129,259	  	$	514,301	  	$	416,874	  	$	80,269	  	$	191,590	  	$	1,932,293
	 Michael R. Hogan
 Chief Administrative Officer & CFO
	  	2006	  	 	430,000	  	 	—  	  	 	51,704	  	 	313,127	  	 	222,955	  	 	12,201	  	 	41,820	  	 	1,071,807
	 David R. Harvey
 Chairman
	  	2006	  	 	250,000	  	 	500,000	  	 	—  	  	 	868,068	  	 	500,000	  	 	56,718	  	 	9,235	  	 	2,184,021
	 Franklin D. Wicks
 President, SAFC
	  	2006	  	 	330,000	  	 	—  	  	 	51,704	  	 	313,127	  	 	177,375	  	 	54,713	  	 	41,586	  	 	968,505
	 David W. Julien
 President, Research Specialties
	  	2006	  	 	320,000	  	 	—  	  	 	51,704	  	 	313,127	  	 	165,920	  	 	32,124	  	 	42,592	  	 	925,467

  

	(1)	Represents the amount paid to Dr. Harvey on January 1, 2006 pursuant to the terms of his prior employment agreement based on his continued employment through that date.
Effective January 1, 2006, we entered into a new agreement with Dr. Harvey, which is incorporated herein by reference. 

  

	(2)	Amounts listed represent the amount of expense recognized for financial reporting purposes in 2006 for performance shares, before reflecting assumed forfeitures, in accordance with
SFAS 123(R). Assumptions used in the calculation of these targeted amounts are included in Note 12 - Common Stock - to our consolidated financial statements on page 38 of the 2006 Annual Report, which is incorporated herein by reference. The
performance shares were granted pursuant to our 2003 LTIP, which is incorporated herein by reference. 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 period ending December 31, 2008. These shares will be awarded in 2009 after the results for the performance period have been determined. 

  

	(3)	Represents the amount of expense recognized for financial reporting purposes in 2006, before reflecting assumed forfeitures, as described in SFAS 123(R), and thus includes amounts
from awards granted in and prior to 2006 based on the vesting of these awards. Assumptions used in the calculation of these amounts are included in Note 12 - Common Stock - to our consolidated financial statements on page 38 of the 2006 Annual
Report, which is incorporated herein by reference. 

  

	(4)	Amounts are earned and accrued during the fiscal year indicated and are paid subsequent to the end of each fiscal year pursuant to our cash bonus plan, which is incorporated herein
by reference, except for Dr. Harvey, who earned the amount paid to him on January 1, 2006 pursuant to the terms of his prior employment agreement based on the achievement of targeted financial performance for 2003, 2004 and 2005.

  

	(5)	Amounts represent the change in the present value of accrued benefits under our defined benefit pension plan from November 30, 2005 to November 30, 2006. This corresponds
to the plan’s measurement date used for financial reporting purposes. 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. 

  

	(6)	Components of this column are described within the “All Other Compensation” table on the following page. 

 Exhibit 10(v) (continued) 
 The components of all other compensation for 2006 are as follows: 
 All Other Compensation 

 

															
	 Name
	  	Year	  	401(k)
Retirement
Savings Plan	  	Supplemental
Retirement
Plan	  	Personal Use Of
Company
Vehicle	  	Total
	 Jai P. Nagarkatti
	  	2006	  	$	8,520	  	$	178,700	  	$	4,370	  	$	191,590
	 Michael R. Hogan
	  	2006	  	 	8,520	  	 	33,300	  	 	—  	  	 	41,820
	 David R. Harvey
	  	2006	  	 	8,520	  	 	—  	  	 	715	  	 	9,235
	 Franklin D. Wicks
	  	2006	  	 	8,520	  	 	27,300	  	 	5,766	  	 	41,586
	 David W. Julien
	  	2006	  	 	8,520	  	 	26,700	  	 	7,372	  	 	42,592

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