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Equity-Based Deferral Plans

Restricted Stock Units (RSUs) and Performance Stock Units (PSUs) Deferral Opportunities.

 

Did you know that the projected cumulative benefits associated with deferring equity-based funds, such as RSUs/PSUs, into a DCP versus receiving them as income can be advantageous for executives and the company’s shareholders?

Plans can be flexible and provide executives with an opportunity to choose from a variety of investment funds.

RSU vs PSU w assumptions-1

Advantages of Deferring RSUs/PSUs

  • Deferral of income taxes on RSU/PSU value
  • Tax-deferred wealth accumulation on an RSU/PSU pretax balance
  • Opportunity to preserve equity position upon vesting
  • Ability to diversify out of one stock position and into a managed portfolio
  • Positive P&L impact to the company
  • No cash flow cost to the company

Considerations and Risks of Deferring RSUs/PSUs

  • Subject to market fluctuations of the company’s underlying stock and/or diversified investment choices
  • Considered income upon vesting

Mezrah Consulting can provide guidance and consulting on designing DCP’s that utilize equity-based deferral funds. Schedule a meeting to learn more.