So far this year, HerbalifeCEO Michael Johnson is the highest paid of all CEOs, based on a just-released compensation survey by GMI Ratings.

According to the corporate governance research firm , Johnson’s total compensation, including the realized gain on its options, was $89.4 million.

The next closest was IBM’s then-CEO Sam Palmisano at $63.2 million, followed by Tyco’s Edward Breen at $63 million. The list was rounded out by Nuance Communications CEO Paul Ricci at $40.9 million.

Would Johnson have ranked so high if the survey had been taken after the company’s stock’s tanking in recent days — after hedge fund manager David Einhorn raised a few questions about the company on its earnings call?

A GMI spokeswoman told me: “It’s safe to say Mr. Johnson’s holdings are currently taking a hit but these values are for stock vested and options exercised as of the end of December 2011. The CEO has disposed of some shares since then, so he has already had the opportunity to profit from realized equity.”

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