Must all employees have the same vesting schedule?
No, it is not required. Sometimes, an equity incentive plan will provide for a uniform vesting schedule for all grantees, depending on the type of grant. In other instances, a plan will provide a default vesting schedule that applies if another schedule is not stated in the grant agreement. In most cases, the plan document simply authorizes the board of directors or compensation committee to establish a vesting schedule in each grant agreement.