[hox]

Which means the employee has to realize income tax on the stock immediately under an 81-b or after vesting, correct? That would be an annoying and surprising tax bill, if the employees are mostly familiar with ISOs or NSOs.

[elmar]

http://www.investopedia.com/articles/tax/09/restricted-stock...

With RSU you can't opt for 83-b and you only pay tax when vested. I am just an entrepreneur not o Tax advisor :)