This webinar provides an in-depth analysis of restricted stock units (RSUs), covering their structural mechanics, tax treatment at vesting and sale, and their strategic use in equity compensation plans. Attendees will gain fluency in key terminology, recognize tax reporting nuances across major brokerage platforms, and evaluate the implications of liquidity events such as IPOs and M&A activity. The session includes modeling of RSU grant scenarios, vesting schedules, and sale strategies, with an emphasis on minimizing tax risk and optimizing client outcomes.

Objectives:

1. Define what RSUs are.
2. Define what RSUs are not. 
3. Identify how RSUs are used in equity compensation and why employers utilize them.
4. Understand common vocabulary around RSUs including grant - dates and agreements, vesting in particular schedules and cliff vestings, blackout periods, cash settled, stock settled, double trigger and other commonly used terminology.
5. Describe the process for ordinary income tax implications of an RSU
6. Describe the process for capital gain tax implications of an RSU
7. Recognize common pitfalls for RSUs such as underwithholding, stock concentration and bullish client behavior.
8. Provide models of RSU grants, vestings and sales.
9. Explore common reporting forms related to RSUs by popular brokerage firms such as eTrade (Morgan Stanley), Morgan Stanley at Work, Solium, Fidelity and more.
10. Understand the impact of liquidity events on RSUs such as IPOs, Mergers, Acquisitions and Tender Offers.

Our Distinguished Speaker:

Chelsea Rustek, EA is the tax manager and partner at KBFinancial Advisors in San Francisco, California. She is an Enrolled Agent (EA), working in the taxation field since 2014. Chelsea is also an Equity Compensation Associate (ECA) through Santa Clara University. Chelsea’s expertise encompasses various stock option compensations, IPOs, and tax planning; she works closely with financial advisors and clients to mitigate tax risks and burdens.