Equity grants are a powerful way to reward and retain top talent, align employees with long-term business success, and support succession goals. But not all equity grants are created equal. This white paper explores the critical differences between Restricted Stock Awards (RSAs) and Restricted Stock Units (RSUs)—two of the most common forms of restricted equity compensation.
Inside, you’ll learn:
How RSAs and RSUs differ in grant mechanics, ownership rights, and taxation.
The role of the IRC §83(b) election, and when it may (or may not) be beneficial.
The advantages, risks, and tax timing implications of each approach.
Which equity structure is most suitable depending on your firm’s stage, entity type, and retention goals.
A side-by-side comparison table for quick reference.
Written by Julia Sexton, CVA®, SRG’s Director of Strategic Organizational Planning, this resource provides practical insights for business owners designing equity-sharing strategies that protect value, motivate employees, and support long-term succession planning.
Whether you’re an advisor preparing for succession, building a retention strategy, or simply exploring the right compensation model, this white paper will help you make informed decisions with clarity and confidence.
