Apple has filed it’s Performance Bonus Plan details (Form 8-K). “On April 21, 2005, the shareholders of Apple Computer, Inc. approved the Apple Computer, Inc. Performance Bonus Plan (the “Bonus Plan”). The Bonus Plan is intended to permit the payment of bonuses that qualify as “performance-based compensation” within the meaning of Section 162(m) of the Internal Revenue Code of 1986, as amended.” Further details are in the report.