Example calculations
Sample scenarios to sanity-check your numbers before selling RSUs.
Scenario 1: Section 102, stock increased
- Shares: 200
- 30-day average price at vest: $50
- Sale price: $80
- Capital gain taxed at 25% after holding period
Scenario 2: Section 102, stock decreased
- Shares: 150
- 30-day average price at vest: $90
- Sale price: $70
- Capital loss offsets gains in the estimator
Scenario 3: Non-102 plan
- Shares: 100
- 30-day average price at vest: $45
- Sale price: $60
- Income tax applies both at vest and sale