It doesn't matter is you sell stocks acquired via an RSU on the same day it was granted, or within 30 days of when it was granted, or 20 years after it was granted.
The conditions that create a wash sale are
- You sell stock at a loss
- within +/- 30 days you buy "replacement stock"
So it a company has multiple employer stock incentive programs it can happen that you sell some company stock at a loss but then some other program gives you stock within that +/- 30 day window, creating a wash sale situation.
Tom Young
