The trick is that it’s not RSUs, so not regular income. Instead it’s some form of option (I am not a tax attorney so I hesitate to state the type of option, there’s a variety of them that are used with different limitations). I believe they exercise 83(b) style to avoid AMT as well.
As usual, you need to already have a lot of money to make this work. Tax avoidance is amazingly accessible once you have enough money. One trick I could do, but don’t — my bank gives me a line of credit based on assets they manage for me. I could quit my job and easily live for years just using the LoC and report zero income other than passive income from rebalancing trades (which are very minimal).
