it depends on the situation. that’s why you early exercise when possible. if you’re going to wait to exercise after vesting and the out of pocket costs are too

it depends on the situation. that’s why you early exercise when possible. if you’re going to wait to exercise after vesting and the out of pocket costs are too high to exercise then it doesn’t make as much sense. but with RSUs it’s just like income, which again isn’t a great tax treatment especially if you live in a state with state income taxes.