> a company’s highest-paid executives would not be able to defer taxes on their stock under the legislation. Where is the line drawn on this? I am a companies

> a company’s highest-paid executives would not be able to defer taxes on their stock under the legislation. Where is the line drawn on this? I am a companies highest paid executive... I make a whopping $100k. Some of the others have no pay check at all. Exersizing would net a $40k tax bill for me. 40% of my pre-tax take-home pay. But as the highest paid executive am I exempt from deferring? Edit: to answer my own questions... > who has been for any of the 10 preceding taxable years one of the 4 highest compensated officers of such corporation determined with respect to each such taxable year on the basis of the shareholder disclosure rules for compensation under the Securities Exchange Act of 1934 Translation... I guess this doesn't benefit me, then.