CEO bonus season is approaching, and despite a 9.8 percent unemployment rate, record-breaking poverty figures and more than 1 million expected foreclosures, top executives are raking in breathtaking sums—even while laying off hundreds of employees. According to a report from the Institute for Policy Studies, CEO compensation reached record levels in 2009, and the companies who laid off the most employees reaped around 42 percent greater total compensation than the average S&P 500 company executive.