shall be equal, in terms of voting rights and dividend rights, to the class of securities of the corporation other than those issued under this section that carry the highest voting rights and dividend rights. (4) Right to use Federal aid In the case of a leveraged Employee Stock Ownership Plan, the Federal aid related to COVID–19 may be used by the corporation to finance the Employee Stock Ownership Plan. (d) Sense of Congress It is the sense of the Congress that annual grants of equity made under this section should not substitute for any wages or benefits of any kind that were part of the total compensation of an employee in the year before such grants are received. (e) Rulemaking