Smurfit Kappa’s top executives are to receive six-figure cash bonuses under the PLC’s proposed $17.4 billion (€16 billion) merger with US rival WestRock. Court filings show Tony Smurfit, president and group chief executive of the paper and packaging giant, is in line for a $2.625 million payout in the months following the completion of the acquisition deal, representing a 175 per cent uplift on his base annual salary of $1.5 million.  Also set to benefit from the short-term incentive plan for the group’s top talent is Ken Bowles, CFO of Smurfit Kappa, who will get a retention bonus of up…