A Restricted Stock Award (RSA) is a grant that permits you the right to purchase shares at the fair market value, a discount, or at no cost.
As RSAs are purchased on the grant date they are therefore subject to tax from the date of grant.
RSAs usually have time-based vesting conditions.
Termination: Unvested RSA shares are subject to repurchase upon termination.
RSAs are eligible for 83(b) elections.
see this link for a discussion about the 83(b) election
https://www.cooleygo.com/what-is-a-section-83b-election/
