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My company prohibits us from shorting the stock. Not sure how they would ever know but it’s in the employee handbook.
You can just sell your RSUs as they vest and you’ll get the post-tax cash with no risk. Shorting the stock comes with a cost, and I’m guessing it’s not worth the hassle. I don’t think there’s anything legal against it though.
RSUs vest yearly though - so there is a 1 year long risk to the stock price going down