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Technical Issues Related to Accelerated Vesting of Restricted Stock Units at Retirement (PDF)
FW Cook 
July 15, 2008 4 pages. Excerpt: The accelerated vesting of RSUs can make them a form of nonqualified deferred compensation, subject to a variety of tax issues. This letter discusses three tax issues arising from the accelerated vesting of RSUs of which employers should be aware. MORE >> |
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