For a very select few in the managerial class, yes. I think a lot of legislation like that is written with jobs that don't have that kind of comp in mind. Howev

For a very select few in the managerial class, yes. I think a lot of legislation like that is written with jobs that don't have that kind of comp in mind. However, I do think that an outcome of legislation like this is to simply create more compensation of this sort that doesn't have to be figured into "salary." There will be a greater incentive to use those instruments to the extent that you still want to keep total compensation less transparent.