[jonas21]

> except in the case where the RSUs expire, which makes the company look bad

The benefit of double-trigger RSUs over single-trigger RSUs is that they're not taxed until after a liquidity event (IPO, acquisition, etc). That's nice for the employee as they don't have to come up with extra cash to pay taxes on the RSUs as they vest but before they can sell them.

However, double-trigger RSUs have to expire within 7 years -- otherwise there's not a "substantial risk of forfeiture" and they'll be taxed immediately upon satisfying the time condition, just like single-trigger RSUs [1]. It makes sense -- there's no practical difference between a double-trigger RSU that never expires and an illiquid single-trigger RSU, so it would be a tax loophole to treat them differently.

[1] https://drsfp.com/insights/pre-ipo-rsus-single-trigger-vs-do...