[skookum]

There is no clarification to be made. There is no way to reduce taxes on RSUs by holding onto them longer. When $100 of RSUs vest, you get taxed on $100 of income. You can either keep the stock or immediately sell it with no further tax event related to that initial $100 whichever of the two options you choose. If you keep the stock, it is equivalent to having bought $100 of stock at that instant. Psychology aside, the hold versus sell-on-vest decision should be predicated entirely on whether you would have bought that amount of stock with your own cash at its vest price.