How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - When an employee ’s RSUs vest, each RSU becomes one share of the company ’s stock. Each share is valued at the company ’s share price on the day the RSU vests. Companies Must Make Withholding Payments When an Employee Earns RSU Stock.
https://lao.ca.gov/LAOEconTax/Article/Detail/789

How Does Tech Company Equity Pay Affect Income Tax Withholding? [EconTax Blog]

Nov 16, 2023 - When an employee ’s RSUs vest, each RSU becomes one share of the company ’s stock. Each share is valued at the company ’s share price on the day the RSU vests. Companies Must Make Withholding Payments When an Employee Earns RSU Stock.
https://lao.ca.gov/LAOEconTax/article/Detail/789

LAO commentary on Facebook IPO and state revenue forecasts

May 15, 2012 - The administration ’s estimates assume a $35 IPO share price and a $35 share price roughly six months from now when a large volume of RSU settlement activity is scheduled to occur. LAO Estimates. Our updated Facebook revenue forecasts now assume a $38 IPO share price, which would rise to $45 in six months, with additional share price growth in later years.
https://lao.ca.gov/Recommendations/Details/596

Summary of LAO Findings and Recommendations on the 2012-13 Budget

The administration ’s estimates assume a $35 IPO share price and a $35 share price roughly six months from now when a large volume of RSU settlement activity is scheduled to occur. LAO Estimates. Our updated Facebook revenue forecasts now assume a $38 IPO share price, which would rise to $45 in six months, with additional share price growth in later years.
https://lao.ca.gov/laoapp/budgetlist/PublicSearch.aspx?PolicyAreaNum=70&KeyCol=596&Yr=2012

Frequently asked questions concerning Facebook and California's General Fund

Aug 1, 2012 - The administration 's projection--incorporated in the 2012-13 budget plan--assumed a $35 share price at the time of the IPO and $35 in November, when the RSU settlement activity mentioned above will occur.
https://lao.ca.gov/Recommendations/Details/618

^[PDF] The 1989-90 Budget: Perspectives and Issues

This statement is prepared by the Auditor General, in conjunction with the seo, by "adjusting" the seo's "Legal/Budgetary Basis" financial statements for the major differ- encesin accounting treatments.
https://lao.ca.gov/analysis/1989/pandi_89_part4-3.pdf

^[PDF] Trial Court Fundings Issues

The council shall report to the Legislature by Odober 1, 1994, on improvements to expenditures and accounting resulting from work with the seO. Distribution of Trial Court Funding Should Be Based on Incentives The Governor's Budget does not contain an allocation formula for trial court expenditures.
https://lao.ca.gov/1994/reports/trial_court_funding_0494.pdf

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

The 2013-14 Budget: California’s Fiscal Outlook

https://lao.ca.gov/reports/2012/bud/fiscal-outlook/fiscal-outlook-2012.aspx