The trend in the corporate sector is to offer executives and senior managers more options in their benefit plans. Heads, perceiving an inequity between their benefits and those of corporate managers, are asking for more choices as well. According to the results of ISM’s 1999 Head Compensation Survey, a higher salary is not necessarily the item the majority of Heads would change about their compensation. When asked what they felt was missing, if anything, most Heads named specific benefits: e.g., higher retirement contribution, dental insurance, severance pay, financial counseling.