There&#x27;s a difference between &quot;restricted stock&quot; and RSUs. The first means you get all the stock up front but it has a buyback provision that goes away over a vesting schedule. The second means actual shares are released over a vesting schedule. Only the first is relevant to 83b.<p>See for example <a href="http:&#x2F;&#x2F;www.investopedia.com&#x2F;articles&#x2F;tax&#x2F;09&#x2F;restricted-stock-tax.asp?performancelayout=true" rel="nofollow">http:&#x2F;&#x2F;www.investopedia.com&#x2F;articles&#x2F;tax&#x2F;09&#x2F;restricted-stock...</a>