I general, no, you don't. Your startup RSUs won't trigger until there's a liquidity event, at which point _you_ are responsible for taxes. The RSU value will b

I general, no, you don't. Your startup RSUs won't trigger until there's a liquidity event, at which point _you_ are responsible for taxes. The RSU value will be taxable as ordinary income. With options, the "bargain element" is only taxable as AMT income. For options for early stage companies, this improved tax treatment _generally_ makes them better.