espite lackluster progress for the U.S. economy overall, a strong third quarter helped boost annual variable pay incentive bonuses for U.S. corporate executives. The payouts typically are made near the start of the new year based on the past year's performance.

A poll conducted in December by consultancy Willis Towers Watson, with responses from 260 corporate executives and compensation professionals, found that:

More than one-third of the companies polled (36 percent) expect to pay annual bonuses that exceed 110 percent of target.
Roughly the same number (35 percent) anticipate paying bonuses at 90 percent of target or below.
The remainder (29 percent) expect to pay annual incentives close to target.