I say you are being ridiculous. As I have posted on past occasions that you apparently ignored, I don't believe for one second that taxes impact their goals and if they do then the plan was poorly designed. You on the other hand like to behave as if you know what the goals were and that the allowance reversal helped them achieve their goals when you haven't got a clue if they did or not. Since you apparently don't read or remember my posts, this will be my last response to you concerning this issue.
You said: I would have preferred a different decision not to use any reserve for 2005, then use it all, if possible, in 2006 to make this an even better year. But it seems management wanted to hit 101+ achievement for 2005 by using this reserve retroactively in the 4Q05, based on the 2006 LG deal, resulting in management raking in another $3.4M under the LTCP.
Also, and more importantly, IMO such reserves should NOT count in any way towards "achievement" for compensation purposes.