I need some help with this question from my Intermediate Accounting Book, Chapter 16.

Chapter 16: Retained Earnings and Earnings per Share X 55 mi: AAIBO I:I:I Robert Garcia, CEO of AM Technologies (AMT), has just learned that, for the third time in four months, a key executive has le the company to pursue a better-paying opportunity with a competitor. Robert is concerned that, without a proper incentive compensation plan, Alt-IT will lose other key executives and the company's future could be injeopardy. Robert determined that the executives expected AMT's stock to generate only modest returns in the stock market over the next several years, meaning that AMT's stock option plan would not produce the large gains that were historically observed. Robert has therefore proposed eliminating the stock option plan and replacing it with a restricted stock plan. Under Robert's plan, company executives would be given shares of restricted stock that could not be sold unless the would be forfeited. Robert believes that such a plan would increase retention. The restricted stock plan has three other features that make it attractive. First, because restricted stock consists of actual shares rather than the option to buy iture shares, AMT will grant fewer shares than it would under the stock option plan, resulting in lower compensation expense and higher income. Second, executives would also receive dividend payments on the restricted stock, even if the stock has not vested. Therefore, by increasing the dividend, AMT could actually pay the executives a \"cash bonus\" without having to recognize compensation expense. Finally, employees will have something of value, even if the stock price doesn't increase. As the accountant for AMT, what is your reaction to Robert's proposal