"Interestingly, the SEC did not confine its Proposed Rules to executive officers and directors. Nor does the proposal relate only to transactions that hedge against equity-based awards. In addition to directors and officers, the Proposed Rules extend to all employees, who may own very small portions of the company. The Proposed Rules also include any hedging transaction that affects these individuals' stock awards or direct stock ownership of the company's securities (or those of any parent or subsidiaries)[.]"