text: You know perfectly well this will apply to employees who are given matching share contributions up to a set amount in ESOP plans.
  
  If you want to go after stock options, go after them.    There's no comparison between someone getting, say, 2% of their salary in a matching contribution and someone getting a huge stock option grant.
  
  And there is much less applicability to people getting dinky breaks that save them a few dollars at a time.