Not the OP, but here's a Bloomberg article about this [1]. It has a bit of an incendiary tone. Later Bloomberg published an editorial [2] explaining that actually there's nothing scandalous about the zero federal tax rate; it is due to a difference between tax accounting and GAAP accounting. For tax purposes deferred equity compensation is considered to be out-the-door the moment it is granted, for GAAP purposes it's out-the-door the moment it vests.

[1] https://www.bloomberg.com/news/articles/2019-02-22/tax-law-d...

[2]https://www.bloomberg.com/opinion/articles/2019-02-26/amazon...