Which means the employer needs, in cash, enough money set aside to cover the liability of ~35% of fmv(not strike) of all rsu issued. This really is unlikely to

Which means the employer needs, in cash, enough money set aside to cover the liability of ~35% of fmv(not strike) of all rsu issued. This really is unlikely to happen at an early company. What you really want, if you join at a point when you can afford to buy it, is to get options and buy and file 83b so you have zero tax owed.