[nahname]

An ESPP is directing earned cash into stock. You buy the stock at time of payment.

This is directing equity into RSUs or ISOs at the open of the window. You will be subject to price fluctuations over the window, which you wouldn't be with an ESPP.

[modeless]

The window being one quarter? That still makes this more similar in practice to an ESPP than a standard four year RSU grant.

[nahname]

Yes, this would be for one quarter. I also agree it is quite similar to an ESPP, especially for the majority of people. I doubt many would be willing to allocate 80-90% of their total comp to ISOs.

[idontpost]

ESPP's have special tax rules that RSU's don't so the distinction is still very important.

[JJMcJ]

RSUs are usually granted as number of shares, rather than value of shares at the time of purchase.

Share price 50, you get 100 shares as RSU grant, worth 5,000.

Share price 50, you get $5,000 in shares, that's 100 shares. Share price , you get 125 shares.

[kayson]

Qualcomm grants RSUs based on the value at the time of the grant, not number of shares. If they tell you you're getting $50k, that's what you get. Of course it moves around with the market over the course of the beating schedule. It also creates a perverse incentive since its better for the stock to be low when receiving a grant.