Investors & landlords

I suppose I am not clear on the difference between a RSA and a RSU.

 

I have been awarded stock in the company in three blocks (on a yearly schedule). Two of these blocks have been delivered to me. I own these stocks ( they have vested)  but with the important  restriction being I cannot sell any until the date the third block would be delivered - this is called the 'holding period'. When the holding period expires I can sell the stock.

 

So is the taxable event when the shares vested or when the so-called holding period expires

 

I would note that meaning of the term  'holding period' above is different to how it is used normally when talking about RSAs. Normally 'holding period' means simply the period in which the person holds the shares after vesting and can sell them as they like.

 

 

I am not using a 83(b) election.