Is double trigger identical for IPO and M&A?

Not necessarily—plan definitions determine what corporate events qualify and what employment terminations accelerate vesting.

Do IPO lockups affect double trigger?

Acceleration may deliver shares for tax purposes even when sales are blocked by lockups—liquidity risk remains.

How is RSU income taxed if vesting accelerates?

Ordinary income generally arises when shares are delivered/settled—timing follows facts and plan administration.

What guide explains double trigger basics?

Read the double-trigger acceleration explained guide.

Where is M&A covered?

See the stock options in M&A guide for transaction mechanics.

Should I negotiate acceleration?

Sometimes—negotiation leverage varies by role and timing; document what you have today.

RSU Double Trigger at IPO vs M&A: Key Differences for Employees

Executive Summary

Quick Answer

Is double trigger the same for IPO and M&A?

Not necessarily—your plan defines the corporate event and the employment event. An IPO may be included or excluded depending on drafting; M&A definitions often reference mergers or asset sales.

Source: Plan document

Quick Answer

Why do RSU taxes differ between IPO and M&A?

Tax timing follows settlement and plan terms: RSUs are generally ordinary income when shares deliver. Acceleration can bunch income into a high-tax year—model withholding.

Source: IRC Section 83 basics

Quick Answer

Where should I start reading?

Our vesting acceleration guide explains single vs double trigger mechanics; pair with the M&A equity guide for transaction types.

Source: Internal guides

Double trigger acceleration concept: corporate change of control event plus qualifying termination both required — **Figure 1:** Two conditions—verify definitions in your grant.

Comparison Table (Typical Patterns)

Dimension	IPO path	M&A path
Liquidity	Lockup delays selling	May be cash or stock consideration
Employment	Often continues	May end or relocate
Award handling	May convert to public RSUs	May be assumed/cashed out