I was surprised to learn the post is referring to a type RSU that defers settlement and thus taxation to a liquidity event. This is very intriguing. We may not

I was surprised to learn the post is referring to a type RSU that defers settlement and thus taxation to a liquidity event. This is very intriguing. We may not be familiar with this because traditionally RSUs were issued by mature public companies, so they couldn't / wouldn't need to support that trigger. Are there any startups using these single trigger settlement RSUs today? Any other drawbacks like from an accounting perspective?