So some CEOs defer cashing out for one year and then it’s back to regular business as they cash out last year’s comp at capital gains rates? It’s basically a no-op.
This sort of talk is just pure envy driven fantasy.
Maybe so, but I do believe if you're paid in stock (not options) you pay taxes immediately, then capital gains is applied to any difference in value when it's sold. I could be wrong, I have no special expertise here.