Restricted Stock Units (RSUs) Quiz

Restricted Stock Units (RSUs) Quiz

Think you know RSUs? Test your knowledge!

Please answer the following 10 questions. This quiz is also a course of study. The answer key links to content on the topic for follow-up reading. For in-depth courses of study that offer CE credits, see the myStockOptions Learning Center.

1. Which is one difference between restricted stock and RSUs?

2. Why would a company grant RSUs instead of restricted stock?

3. When are restricted stock units subject to ordinary income tax?

4. With RSUs, can you make a Section 83(b) election with the IRS to be taxed on the shares’ value at grant, as you can with restricted stock?

5. When a company automatically withholds shares for taxes at RSU vesting, what amount of taxable income is reported on the employee’s Form W-2?

6. Which tax treatment can apply when an employee becomes eligible for the acceleration of RSUs at retirement but is still working for the company?

7. Can RSU-holders receive dividend equivalents during the vesting period?

8. Under IRC Section 409A, what rules apply to an election to defer share delivery with time-vested RSUs?

9. After the company withholds shares automatically for taxes at RSU vesting, do you report a sale of the withheld shares on your tax return?

10. When does the capital gains holding period begin for shares acquired from RSUs?

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