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I was referring to this part: "Similarly, awards with vesting triggers based on exit events such as an initial public offering or change-in-control would be tax

I was referring to this part: "Similarly, awards with vesting triggers based on exit events such as an initial public offering or change-in-control would be taxable on grant unless they require the recipient to be employed through the liquidity date"

djrogers 9y ago
In my experience those vesting triggers are much less common than a fixed vesting schedule.