I recently came across a discussion of the pros and cons of deferring Restricted Stock Units (RSUs) and a reference to an “RSU Modeler” in Excel. Created by consulting firm Executive Benefit Solutions, the resource compares the impact of deferring RSUs versus not deferring them (Deferring Restricted Stock Units in Your Company’s Deferred Compensation Plan). One of the disadvantages of the shift away from stock options and toward restricted stock, RSUs, and performance share awards, is the inability of the award recipient to control the timing of the taxation of his or her award. Additionally, as more companies are adding post-vest holding periods and similar restrictions to their stock ownership guidelines, some executives and directors have less flexibility to sell their stock.
I am a lawyer, not a financial guru, so I will not attempt to advise on whether deferral might be advantageous. But if you are curious, you might take a look.