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Here’s a term that can carry multiple meanings: Deferred Stock Unit or DSU. Some use it to refer to a plan that issues units which can be converted to actual stock in the future—sort of like restricted stock units. There’s no reason you can’t use this term for that type of plan, but I think it’s inaccurate.

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What is a 'Stock Appreciation Right - SAR' A stock appreciation right (SAR) is a bonus given to employees that is equal to the appreciation of company stock over an established time period

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Stock options have a tax advantage because they are taxed when you exercise your option. RSUs, however, are taxed at the time they are vested, not when you sell.

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USA: President Donald Trump signed historic new law bringing new incentives to promote employee-owned businesses. The new legislation had co-sponsors on both sides of the political aisle. It is the most far-reaching employee share ownership legislation to pass US Congress in over 20 years.

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The Global Tax Guide explains the taxation of equity awards in 43 countries: stock options, restricted stock, restricted stock units, performance shares, stock appreciation rights, and employee stock purchase plans. The country profiles are regularly reviewed and updated as needed. We do our best to keep the writing lively.

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