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 North Dakota changes
In North Dakota, every RSU vest, NSO exercise, and ESPP purchase carries 2.5% 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 North Dakota, 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).