Aug 11, 2012
Restricted stock - “The company issues common stock to the employee and puts some restrictions on the stock. The restrictions typically include a vesting schedule and some limits on how the stock can be sold once it is vested.”
RSU - “A RSU is a promise to issue restricted stock upon the …
Aug 10, 2012
“…the tax rules for restricted stock provide both an advantage and a disadvantage when compared to the rules for vested stock. If you don’t like the trade-off, you can make the section 83b election. When you do, you’ll be treated (mostly) as if you received vested stock…”