Goldman Sachs CAO receives 14,181 PSU shares
Goldman Sachs Group Inc. Chief Accounting Officer Sheara J. Fredman reported equity compensation activity involving performance-based restricted stock units (PSUs).
Rhea-AI Filing Summary
Goldman Sachs Group Inc. Chief Accounting Officer Sheara J. Fredman reported equity compensation activity involving performance-based restricted stock units (PSUs). On April 28, 2026, 14,181 shares of common stock underlying PSUs granted on January 18, 2023 were delivered to her without payment of any consideration.
In connection with this delivery, 7,843 shares of common stock were withheld to satisfy tax withholding obligations, a non-market disposition that does not represent an open-market sale. After these transactions, Fredman directly holds 16,639 shares of Goldman Sachs common stock.
Positive
- None.
Negative
- None.
Insider Trade Summary
14,181 shares exercised/converted
Exercise
3 txns
Insider
FREDMAN SHEARA J
Role
Chief Accounting Officer
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Exercise | Performance-based Restricted Stock Units | 14,181 | $0.00 | $0.00 |
| Exercise | Common Stock, par value $0.01 per share | 14,181 | $0.00 | $0.00 |
| Exercise Price or Tax Liability | Common Stock, par value $0.01 per share | 7,843 | $937.81 | $7.36M |
Holdings After Transaction:
Performance-based Restricted Stock Units — 0 contracts (Direct);
Common Stock, par value $0.01 per share — 16,639 shares (Direct)
Footnotes (2)
- F1. On April 28, 2026, shares of the Issuer's common stock underlying an award of Performance-based Restricted Stock Units ("PSUs") granted on January 18, 2023 in connection with 2022 year-end compensation were delivered to the Reporting Person without the payment of any consideration. These shares generally cannot be sold or transferred before January 2027.
- F2. Represents shares of the Issuer's common stock withheld to satisfy withholding obligations in connection with the delivery of the common stock underlying the PSUs described in footnote 1 above.
Key Figures
PSU shares delivered: 14,181 shares
Shares withheld for taxes: 7,843 shares
Shares held after transactions: 16,639 shares
+3 more
6 metrics
PSU shares delivered
14,181 shares
Common stock from performance-based RSUs delivered April 28, 2026
Shares withheld for taxes
7,843 shares
Common stock withheld to satisfy tax obligations on PSU delivery
Shares held after transactions
16,639 shares
Direct holdings of Goldman Sachs common stock after April 28, 2026
Implied tax withholding price
$937.81 per share
Price per share for 7,843 withheld common shares
PSU grant date
January 18, 2023
Grant date of performance-based RSUs tied to 2022 compensation
Transfer restriction end
January 2027
Date before which delivered PSU shares generally cannot be sold or transferred
Key Terms
Performance-based Restricted Stock Units, withholding obligations, Chief Accounting Officer, tax-withholding disposition, +1 more
5 terms
Performance-based Restricted Stock Units financial
"shares of the Issuer's common stock underlying an award of Performance-based Restricted Stock Units ("PSUs")"
Performance-based restricted stock units are a type of employee equity award that converts into company shares only if predefined financial or operational targets are met over a set period. Think of it like a bonus check that becomes stock only when specific goals are hit; it ties pay to results, aligning managers’ incentives with shareholders. Investors care because these awards affect future share count, executive incentives, and signal how management’s success will be measured and rewarded.
withholding obligations financial
"Represents shares of the Issuer's common stock withheld to satisfy withholding obligations"
Chief Accounting Officer financial
"officer_title": "Chief Accounting Officer""
A chief accounting officer is a senior executive responsible for overseeing a company's financial records and ensuring all accounting practices are accurate and compliant with regulations. They play a key role in preparing financial reports that help investors understand the company's financial health, much like a trusted navigator guiding a ship through complex waters. Their work ensures transparency and trust in the company's financial information.
tax-withholding disposition financial
"transaction_action": "tax-withholding disposition""
A tax-withholding disposition is an event or transaction—such as selling or transferring securities, exercising options, or receiving compensation—that triggers a requirement to hold back part of the payment and remit it to tax authorities. It matters to investors because it reduces the cash they receive immediately and can change the timing and amount of taxable income, like a cashier taking a portion of your sale proceeds to pay taxes before you get the rest.
derivative exercise/conversion financial
"transaction_action": "derivative exercise/conversion""
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What insider transaction did GS Chief Accounting Officer Sheara J. Fredman report?
Sheara J. Fredman reported delivery of 14,181 Goldman Sachs common shares from vested performance-based restricted stock units. The shares were granted as part of 2022 year-end compensation and delivered on April 28, 2026 without any cash payment by her.
AI-generated analysis. How Rhea-AI works. Not financial advice.
