Restricted stock and RSUs are taxed differently fromother stock options, such as statutory or non-statutoryemployee stock purchase plans (ESPPs). Those plans generally have tax consequences at the date of exercise or sale, whereas restricted stock usually becomes taxable upon the completion of the ...
Once vested, they are taxed as income, and employees can sell or retain the shares, potentially benefiting from capital gains. RSUs have become a popular tool for retaining talent and distributing corporate equity.
The firm should have an employment agreement or RSU plan rules that address the treatment of RSUs in these and other circumstances. Once again, be sure to advise your clients to become familiar with such rules. Are Restricted Stock Units Good? RSUs are free shares given to employees after ves...
predicting employees' ego depletion at work. Moreover, in a three-way interaction, we analyze whether this interaction depends on employees' sleep quality, assuming that when intensive work-related smartphone use is followed by high-quality sleep, the taxed regulatory resource can replenish overnight...