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The purpose of this article is to focus on restricted stock units (RSUs) as “deferred compensation” for purposes of social security taxes (FICA).  Whether the compensation is deferred compensation is particularly important for amounts that vest at the end of a calendar year but are paid shortly after.  The IRS has recently commented on this topic in the form of a generic legal advice memorandum (GLAM), dated May 18, 2020, which covered the timing of income inclusion and of tax deposit obligations for a stock-settled option, stock appreciation right (SAR) and restricted stock unit (RSU). We covered those aspects of…