Typical comp shape
Executive (VP / C-suite)s usually earn rsu + psus + options. Common employers include All tech employers. Performance share units (PSUs) tie vesting to stock performance vs peers.
What District of Columbia changes
In District of Columbia, every RSU vest, NSO exercise, and ESPP purchase carries 10.75% state tax on top of federal. For a senior executive (vp / c-suite) with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a executive (vp / c-suite) in District of Columbia, the three planning windows are: after each RSU vest (withholding check and sell-vs-hold), before any ISO exercise (AMT model at federal only), and in Q4 (estimated tax top-up to clear the safe harbor).