Apple officer reports RSU vesting and tax withholding
Apple Inc. Principal Accounting Officer Ben Borders reported routine equity compensation activity.
Sentiment and the balance of points
Rhea-AI Sentiment reads the wording of the document, how positive or negative its language is on a 1 to 5 scale. The balance of points shown with the takes weighs what the document actually discloses, so the two can disagree, for example when a trial that missed its main goal is described in upbeat language.
Form Type
4
Rhea-AI Filing Summary
Apple Inc. Principal Accounting Officer Ben Borders reported routine equity compensation activity. On April 15, 2026, previously granted restricted stock units (RSUs) vested and were settled into 1,717 shares of Apple common stock, consistent with the award terms described in the footnotes.
To cover tax obligations on this vesting, 892 shares of common stock were withheld by Apple at $266.43 per share, and no shares were sold on the market. After these transactions, Borders directly owns 39,987 shares of Apple common stock, reflecting a standard grant-vesting-and-tax-withholding pattern rather than open-market trading.
Insider Trade Summary
1,717 shares exercised/converted
Exercise
6 txns
Insider
Borders Ben
Role
Principal Accounting Officer
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Exercise | Restricted Stock Unit | 540 | $0.00 | $0.00 |
| Exercise | Restricted Stock Unit | 475 | $0.00 | $0.00 |
| Exercise | Restricted Stock Unit | 371 | $0.00 | $0.00 |
| Exercise | Restricted Stock Unit | 331 | $0.00 | $0.00 |
| Exercise | Common Stock | 1,717 | $0.00 | $0.00 |
| Exercise Price or Tax Liability | Common Stock | 892 | $266.43 | $238K |
Holdings After Transaction:
Restricted Stock Unit — 6,127 contracts (Direct);
Common Stock — 39,987 shares (Direct)
Footnotes (7)
- F1. Each restricted stock unit ("RSU") represents the right to receive, at settlement, one share of common stock. This transaction represents the settlement of RSUs in shares of common stock on their scheduled vesting date.
- F2. The number of securities reported reflects the acquisition on January 30, 2026 of 32 shares of Apple Inc.'s common stock pursuant to the Apple Inc. Employee Stock Purchase Plan ("ESPP") for the ESPP purchase period of August 1, 2025 through January 30, 2026.
- F3. Shares withheld by Apple to satisfy tax withholding requirements on vesting of RSUs. No shares were sold.
- F4. This award was granted on September 25, 2022. 12.5% of the award vested on April 15, 2023 and the remaining RSUs vest 12.5% in semi-annual installments over the four-year period ending October 15, 2026, subject to the terms and conditions of the underlying award agreement.
- F5. This award was granted on October 1, 2023. 12.5% of the award vested on April 15, 2024 and the remaining RSUs vest 12.5% in semi-annual installments over the four-year period ending October 15, 2027, subject to the terms and conditions of the underlying award agreement.
- F6. This award was granted September 29, 2024. 12.5% of the award vested on April 15, 2025 and the remaining RSUs vest 12.5% in semi-annual installments over the four-year period ending October 15, 2028, subject to the terms and conditions of the underlying award agreement.
- F7. This award was granted September 28, 2025. 12.5% of the award vested on April 15, 2026 and the remaining RSUs vest 12.5% in semi-annual installments over the four-year period ending October 15, 2029, subject to the terms and conditions of the underlying award agreement.
Key Figures
RSU shares vested: 1,717 shares
Shares withheld for taxes: 892 shares
Tax withholding price: $266.43 per share
+3 more
6 metrics
RSU shares vested
1,717 shares
Common stock from RSU settlement on April 15, 2026
Shares withheld for taxes
892 shares
Tax withholding on RSU vesting at $266.43 per share
Tax withholding price
$266.43 per share
Value used for shares withheld to satisfy tax obligations
Post-transaction holdings
39,987 shares
Ben Borders’ direct Apple common stock holdings after transactions
ESPP shares acquired
32 shares
Common stock acquired January 30, 2026 under Apple ESPP
Derivative exercises
4 transactions
RSU settlements classified as derivative exercises (code M)
Key Terms
Restricted Stock Unit, Employee Stock Purchase Plan, tax withholding requirements, semi-annual installments
4 terms
Restricted Stock Unit financial
"Each restricted stock unit ("RSU") represents the right to receive..."
A restricted stock unit is a promise from a company to give an employee shares of stock after certain conditions are met, like staying with the company for a set amount of time. It’s like earning a bonus that turns into company stock once you’ve proven your commitment, making it a way to motivate and reward employees.
Employee Stock Purchase Plan financial
"pursuant to the Apple Inc. Employee Stock Purchase Plan ("ESPP")..."
An employee stock purchase plan is a company program that lets workers buy shares through small payroll deductions, often at a discount to the market price and after a set offering period. Think of it like a workplace savings plan that turns into ownership: it encourages employees to share in the company’s success and can create predictable buying or selling of stock that investors watch because it affects supply, demand and employee incentives.
tax withholding requirements financial
"Shares withheld by Apple to satisfy tax withholding requirements on vesting of RSUs."
semi-annual installments financial
"the remaining RSUs vest 12.5% in semi-annual installments over the four-year period..."
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What insider transactions did Apple (AAPL) Principal Accounting Officer Ben Borders report?
Ben Borders reported RSU vesting that converted into 1,717 Apple common shares. As part of this routine equity compensation event, Apple withheld some shares to satisfy tax obligations, but no open-market sales were made.
How do the reported RSUs for Apple (AAPL) vest over time for Ben Borders?
The RSU awards vest in 12.5% semi-annual installments over roughly four years. Footnotes describe grants made between September 2022 and September 2025, with vesting continuing through October 15, 2029, subject to each award’s terms.
AI-generated analysis. How Rhea-AI works. Not financial advice.
