; and (C) the cost of the transfer or obligation— (i) is reasonable; (ii) is not excessive in the context of the financial circumstances of the debtor; and (iii) is not disproportionate in light of any economic loss incurred by the nonmanagement workforce of the debtor during the case. . 305. Prohibition against special compensation payments Section 363 of title 11, United States Code, is amended— (1) in subsection (b), by adding at the end the following: (3) No plan, program, or other transfer or obligation to or for the benefit of an insider of the debtor, a senior executive officer of the debtor, or any of the 20 next most highly compensated employees of the debtor, department or division managers of the debtor, or consultants providing services to the debtor (regardless of whether the executive officer, employee, manager, or consultant is an insider) shall be approved if the debtor has, on or after the date that is 1 year before the date of the filing of the petition— (A) discontinued any plan, program, policy or practice of paying severance pay to the nonmanagement workforce of the debtor; or (B) modified any plan, program, policy, or practice described in subparagraph (A) in order to reduce benefits under the plan, program, policy or practice.