USA Using stock options to lower income tax?

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Lets say I have a small company and I pay myself a salary of 200k / year. I'm in the 33% tax bracket. I've thought about a strategy to lower my taxes to about 20%, but not sure if it's viable. Would love some input.

If I took the company public (just OTC pink slips), then I could pay myself $35,000 / year (15% tax bracket) plus $165,000/ year in qualified stock options. I would set the stock options at 110% of the market value of the shares. Then I could keep the stock for one year and then sell it back to the company (assuming the market value of the stock appreciated over the year by 10% or more). Now my compensation would fall under the long term capital gains tax which I believe would come to 15%.

Is there anything wrong or potentially illegal with this strategy? Any suggestions on improving it?
 
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