There's a difference between "restricted stock" and RSUs. The first means you get all the stock up front but it has a buyback provision that goes away over a ve

There's a difference between "restricted stock" and RSUs. The first means you get all the stock up front but it has a buyback provision that goes away over a vesting schedule. The second means actual shares are released over a vesting schedule. Only the first is relevant to 83b. See for example http://www.investopedia.com/articles/tax/09/restricted-stock-tax.asp?performancelayout=true http://www.investopedia.com/articles/tax/09/restricted-stock...