RE:RE:RE:RE:RSU's, RSA's, Options, etcThey do not have a choice on when they vest. (generally, although a few do allow some timing for tax purposes) The vesting date is decided when they are awarded the RSU's. The value of the shares at vesting becomes taxable income at the time of vesting, whether they take cash or shares. If they take shares, and hold them for some period of time, any increase or decrease in the value of the shares from the vesting price is then taxed as capital gains or losses.