Salient to Investors:

5 of the 10 best-paid CFOs in 2012 worked in tech.

The average effective tax rate for S&P 500 companies in 2012 was 41 percent versus less than 30 percent for the 9 tech companies with CFOs who ranked among the 25 highest-paid last year.

The US has a 35 percent corporate tax rate versus overseas tax havens whose levies are lower or nonexistent. Many companies move earnings from intellectual property such as patents across international borders.

In Fiscal 2012, tech executives accounted for 6 of the top 10 highest paid executives in S&P 500 companies.

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