Policy Studies website, April 22, 2014, p. 5 (http://www.ips-dc.org/wp-content/uploads/2014/04/IPS-Restaurant-Industry-Pay-Report-2014.pdf). “It was well-intentioned”: Senator Chuck Grassley, “Executive Compensation: Backdating to the Future/Oversight of Current Issues Regarding Executive Compensation Including Backdating of Stock Options; and Tax Treatment of Executive Compensation, Retirement and Benefits,” closing statement, Finance Committee hearing, September 6, 2006 (http://www.finance.senate.gov/newsroom/chairman/release/?id=fa3baac7-174f-4e3e-b16d-2eda0b6cec87