“Ins and Outs of Restricted Stock”
Financial Advisor Magazine, April 2006
Joseph Adams was quoted about how the two varieties of restricted securities are flowering, aiding executives, business owners–and now investors. The latest twist in the genre is restricted stock units. They are rights to own the employer's stock (tracked as bookkeeping entries) rather than actual stock. A primary difference: The Section 83(b) election is not available for RSUs, said Mr. Adams.