At IBM, RSUs are subject to a 4-year vesting schedule: 25% vests in each year (6.25% every 3 months). Alternatively, IBM also has the following 4-year vesting schedule: 0% vests in the 1st year, 50% in the 2nd year, 0% in the 3rd year, 50% in the 4th year.

IBM uses two types of equity awards: RSU and Stock options. Options vest 25% over 4 years, RSUs vest 50% every 2 years over 4 years.