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I would imagine that they are as they own common stock, but i was thinking about a scenario today: Oracle has a dividend of $0.48/share, Larry Ellison owns 1,113,634,580 shares (finance.yahoo.com), this would mean that every quarter Larry would be paid $534,544,598.40 (1,113,634,580 * .48/share), I do not see how this could possibly be correct?

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Depends on if the stock pays a dividend or not. Some companies in their early years may choose to not pay dividends.

Your calculations are off as the dividend stated is annual that you'd have to divide by 4 to get what the quarterly amount would be and there can be variances as Ellison's compensation package may well include options so that the number of shares he owns could fluctuate over the course of a year.

JB King
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