Restricted Stock Awards
RSAs are shares of company stock granted to employees that vest over time, giving you an ownership stake from the moment of grant. Because RSAs are taxed as ordinary income when they vest, founders and early employees often file an 83(b) election at grant – locking in a lower tax basis before the stock appreciates. Getting this decision right from the start can significantly reduce your tax liability as the company grows. Look through the articles below to understand how RSAs work, how they differ from RSUs and stock options, and how to plan around them effectively.