September 24, 2026Tax Strategy & Planning9 min read
Restricted stock award tax treatment
RSA taxation explained by a New York CPA. Restricted stock units vs restricted stock awards, withholding at vest, sell to cover, forfeiture, and the QSBS clock.
Author
George Dimov, CPA
Founder of George Dimov, CPA, bringing over 20 years of expertise in accounting and consulting across diverse industries. Licensed to practice in all 50 states and fluent in English and Bulgarian, George is dedicated to delivering tailored financial solutions to his clients.
Expertise
Areas of Expertise
- Individual and Business Income Taxes
- Estate Planning
- Fiduciary Income Taxes
- Tax Code Research
- Cost Accounting
- Equity Analysis
- Financial Audits
- Tax Planning and Strategy
- Mergers and Acquisitions Tax Advisory
Credentials
Qualifications & Background
- Experience
- 20+ years
- License
- All 50 U.S. states
- Education
- Master's, Bachelor's, Associate degrees
- Languages
- English, Bulgarian
Latest Articles
Written by George Dimov, CPA
375 articles
Browsing all posts: Page 1 of 32
September 24, 2026Tax Strategy & Planning9 min read
401(k) excess contribution: how to fix it before April 15
Contributed too much to your 401(k)? What counts as an excess deferral, how a mid-year job change causes one, and what changes in 2026 for higher earners.
September 2, 2026Tax Strategy & Planning8 min read
Who has to pay the NYC unincorporated business tax?
Filing and paying are two separate tests on two different numbers. You can be required to file the UBT and owe nothing at all. What each test measures.
September 2, 2026Tax Strategy & Planning9 min read
What is the tax rate for an LLC in NYC?
The New York LLC filing fee is charged on gross income from last year, not on profit. A loss making LLC still pays it. What Form IT-204-LL asks for.
September 2, 2026Tax Strategy & Planning8 min read
Which New York City business taxes apply to you?
New York City businesses face several taxes, and which reach you depends on how you are organized, where you rent, and what you sell. Sorted in one table.
September 1, 2026Tax Strategy & Planning10 min read
What is a cost segregation study?
For real estate investors, business owners, and property developers, taxes are often the biggest expense—and also the biggest opportunity. A cost segregation study is one of the most powerful (and IRS-approved) tools for accelerating depreciation and unlocking substantial tax savings. But is it right for you?
September 1, 2026Tax Strategy & Planning9 min read
What is Double Trigger RSUs?
How double trigger RSUs work in a private company. Why nothing is taxed at vesting, and why the tax bill at IPO is larger than most people plan for.
September 1, 2026Taxes8 min read
The four phases of an ESPP, and what each one means
An employee stock purchase plan is taxed at sale, not at purchase. A New York CPA on the two clocks, and the basis adjustment brokers leave out.
September 1, 2026Tax Strategy & Planning9 min read
Does how you file affect how fast your refund arrives?
A New York CPA on refund processing times. What actually speeds a refund up, what makes no difference, and when to start worrying about it.
September 1, 2026Tax Strategy & Planning8 min read
Estate and gift taxes for New York residents
Estate and gift taxes in New York explained. Why federal planning alone leaves families exposed, and what the state does entirely differently.
September 1, 2026Tax Strategy & Planning6 min read
Is there an international CPA designation?
An International CPA must be a Certified Public Accountant and also possess qualifications in international tax and/or global accounting. This CPA credential, however, is U.S.-based. Accountants that work in more than one country may hold additional international designations depending on the countries and services in which they operate. This type of professional is a specialist in global compliance, cross border tax planning, and accounting for multiple countries.
August 31, 2026Tax Strategy & Planning8 min read
What to consider beyond the headline state tax rate
In 2025, New York continues its progressive tax system with nine state brackets ranging from 4% to 10.9%, while NYC residents pay an additional local tax of 3.078% to 3.876%. Under the One Big Beautiful Bill Act (OBBBA) passed in July 2025, New York has adopted rolling federal conformity, meaning many local deductions will automatically align with new federal standards to simplify filing for city taxpayers.