Most overpaid, underpaid CEOs in US

Some chief executive officers in the United States are overpaid, while some are underpaid.

Here we take a look at most overpaid and underpaid CEOs, according to Business Insider.

NOTE: Excess pay is calculated as deserved pay less actual pay. Deserved pay is measured considering earnings growth and shareholder return and the compensation practices of peer group companies.

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Ray Irani

Company: Occidental Petroleum

Actual pay minus deserved pay: $324.6 million (2008-10)

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Stephen Hemsley

Company: UnitedHealth Group

Actual pay minus deserved pay: $122 million (2008-10)

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John Martin

Company: Gilead Sciences

Actual pay minus deserved pay: $83 million (2008-10)

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Mark Hurd

Company: Hewlett-Packard

Actual pay minus deserved pay: $78 million (2008-10)

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Richard Adkerson

Company: Freeport McMoRan

Actual pay minus deserved pay: $77 million (2008-10)

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Thomas Ryan

Company: CVS Caremark

Actual pay minus deserved pay: $77 million (2008-10)

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Andrew Gould

Company: Schlumberger

Actual pay minus deserved pay: $76 million (2008-10)

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Ivan Seidenberg

Company: Verizon

Actual pay minus deserved pay: $60 million (2008-10)

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Hugh Grant

Company: Monsanto

Actual pay minus deserved pay: $59 million (2008-10)

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Bob Iger

Company: Walt Disney

Actual pay minus deserved pay: $59 million (2008-10)

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Eric Schmidt

Company: Google

Actual pay minus deserved pay: $39 million (2008-10)

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Scott Davis

Company: UPS

Actual pay minus deserved pay: $38 million (2008-10)

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Warren Buffett

Company: Berkshire Hathaway

Actual pay minus deserved pay: $36 million (2008-10)

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Daniel Fulton

Company: Weyerhaeuser

Actual pay minus deserved pay: $35 million (2008-10)

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Joseph Saunders

Company: Visa

Actual pay minus deserved pay: $35 million (2008-10)

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Steve Ballmer

Company: Microsoft

Actual pay minus deserved pay: $34 million (2008-10)

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Vikram Pandit

Company: Citigroup

Actual pay minus deserved pay: $33 million (2008-10)

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Frank Blake

Company: Home Depot

Actual pay minus deserved pay: $34 million (2008-10)

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Charles Moorman

Company: Norfolk Southern

Actual pay minus deserved pay: $32 million (2008-10)

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