A method of paying withholding taxes on the value of restricted stock when it vests. Some of the shares that you would have received upon vesting are instead "surrendered" back to the company and sold to pay the taxes. Some companies offer this as one of the withholding choices for paying the tax at vesting, while other companies default to share surrender if you do not pay in cash or pay from additional payroll withholding. For details of restricted stock withholding, see the related FAQ.