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The point at which an equity award becomes yours under the plan rules.
Vesting is the event where an equity award (such as RSUs) becomes yours under the plan rules. For many employees, vesting is also the moment when the award value is treated as taxable employment income, subject to scheme design and employer reporting.
This definition is for informational purposes only and does not constitute tax, legal, or financial advice. Rules may change and outcomes depend on your circumstances.