Subject: Re: Berkshire and SBC
" but you have the stock (and are often restricted from selling it) but you have to pay tax on that $100,000 out of your salary."

I had a lot of SBC over more than 20 years at a large tech company. Upon vesting and exercise, the Broker just withholds the equivalent number of shares to satisfy the estimated tax.

Applied to my RSUs, PSUs, and all options.