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Restricted stock · Rules & mechanics
How the grant actually works, step by step.
Guide Start here
Restricted stock awards (RSAs): the complete guide
An RSA is real stock you own at grant, on a vesting schedule, common at the earliest startups. That ownership from day one is what makes the 83(b) election possible, why founders reverse-vest, and what decides who keeps shares when someone leaves.
Explainer
RSAs vs RSUs: the differences that actually matter
An RSA is real stock you own at grant; an RSU is a promise of stock later. That one distinction decides whether you can file an 83(b), when you owe tax, and whether you vote your shares from day one.
Explainer
Profits interests vs equity at an LLC
The startup-equity cousin that works very differently for tax. A profits interest can be worth zero today and still hand you real upside later.
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