Jim P. Manzi, 36-year-old chairman of software...

Jim P. Manzi, 36-year-old chairman of software giant Lotus Development Corp., made $26.3 million in salary, bonuses and stock options last year, making him the country’s best-paid boss, according to Business Week. Manzi is nearly $8.5 million ahead of No. 2 on the magazine’s annual “Executive Compensation Scoreboard,” Chrysler Corp. Chairman Lee A. Iacocca, who topped the 1986 list and last year made $17.9 million. No. 3 was Paul Fireman, chairman of running shoe company Reebok International Ltd., who collected $15.4 million. The list covers 339 companies and appears in the magazine’s May 2 issue.