You still owe the ordinary income tax on the value the shares had on the vesting date. If you sell later at a lower price, you will have a capital loss, that can be used to offset future capital gains or $3,000 of ordinary income per year.
You still owe the ordinary income tax on the value the shares had on the vesting date. If you sell later at a lower price, you will have a capital loss, that can be used to offset future capital gains or $3,000 of ordinary income per year.