Hardships like taxing illiquid stock is the main reason for only taxing _realized gains_.

Since Stripe wants employees to cherish their vested interest in the company, the corporation goes ahead of law here and facilitates. This also means that employees are less likely to either forfeit and sell the stock to third parties.

Legislators promoting entrepreneurship may in future encourage this behaviour to strengthen employee ownership of companies, when RSUs become commonplace for most employees, not just executive officers.