; and (ii) benefiting the holder of the allowed secured claim; and (B) recovered by the trustee for payment to the employees or the employee benefit plan, as applicable, even if the trustee, or a predecessor or successor in interest, has otherwise waived the provisions of this subsection under an agreement with the holder of the allowed secured claim or a successor or predecessor in interest of the holder of the allowed secured claim. . 308. Voidability of preferential compensation transfers Section 547 of title 11, United States Code, is amended by adding at the end the following: (j) (1) The trustee may avoid a transfer 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), that— (A) is made or incurred under a retention, bonus, or incentive plan devised before the date of the filing of the petition