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my name is dan krolikowski and iamp;#39;m the team leader of whithamamp;#39;s founders and tech executive group today iamp;#39;m going to share with you some basic tips regarding restricted stock awards restricted stock awards or rsas are basically stock grants which are subject to restrictions such as the vesting schedule rsas can be granted to employees directors and independent contractors with rsas the full rights associated with stock ownership such as the ability to sell or transfer the stock are generally denied until restrictions labs on the date the restrictions lapse also known as the vesting date rsa stock is actually received rsa stock is generally taxed as ordinary compensation income on form w-2 or 1099 at the fair market value less any amounts paid on the best indeed however it is possible that an 83b election may be made within 30 days of the rsa grant to immediately recognize taxable compensation income on the rsa stock at the fair market value less any amounts paid
