Critics have charged that compensation to top managers in the United States is simply too high and should be cut back. For example, a recent Forbessurveys showing the 2012 annual compensation for the top 10 CEOs is attached. Are such amounts excessive? In answering this, it might be helpful to recognize that superstar athletes such as Peyton Manning, A-Rod, Tiger Woods or Lebron James, top entertainers such as Oprah Winfrey and Tom Hanks and many others at the top of their respective fields earn at least as much, if not a great deal more.

Forbes Rank of Top CEO Compensation - 2012

Rank	Name	Company	1-Year Pay ($mil)	5 Year Pay ($mil)	Shares Owned ($mil)	Age
1	John H Hammergren	McKesson	131.19	285.02	51.9	53
2	Ralph Lauren	Ralph Lauren	66.65	204.06	5,010.4	72
3	Michael D Fascitelli	Vornado Realty	64.405	-	171.7	55
4	Richard D Kinder	Kinder Morgan	60.94	60.94	8,582.3	67
5	David M Cote	Honeywell	55.79	96.11	21.5	59
6	George Paz	Express Scripts	51.525	100.21	47.3	57
7	Jeffery H Boyd	Priceline.com	50.185	90.3	128.2	55
8	Stephen J Hemsley	UnitedHealth Group	48.835	169.3	155.8	59
9	Clarence P Cazalot Jr	Marathon Oil	43.71	67.23	30.3	61
10	John C Martin	Gilead Sciences	43.19	214.92	90.9	60