Microsoft Director Sandra E. Peterson Receives RSU Award

What Happened
Sandra E. Peterson, a director of Microsoft Corp. (MSFT), was granted/awarded 48.902 restricted stock units (RSUs) on 2026-09-10. The transaction is reported as an award (code A) at $0.00 per unit (derivative award), so no cash was paid. The filing reports the RSUs are fully vested, but actual share delivery is deferred per the footnotes.

Key Details

• Transaction date and type: 2026-09-10 — Grant/Award of 48.902 RSUs (code A); reported price $0.00.
• Report filed: 2026-09-11 (appears to be filed the next day; Form 4 deadlines for directors are typically two business days).
• Shares owned after transaction: Not specified in the provided excerpt of the filing.
• Footnotes of note:
  • F1: Each RSU converts into one share of Microsoft common stock upon delivery.
  • F2: Dividend equivalent rights accrue and become exercisable proportionately with the RSUs.
  • F3: RSUs are fully vested; delivery of the underlying shares will occur 30 days after the reporting person's separation from Board service (deferred delivery).
• Transaction classification: Derivative award (RSUs), not an open-market purchase or sale.

Context
RSUs are a form of equity compensation that entitle the holder to receive shares in the future; they are not an immediate cash purchase or sale and do not necessarily signal a buy/sell intent. Because delivery is deferred until after separation from the Board, these units do not increase immediate share ownership until the shares are issued. The filing contains no indication of a 10b5-1 plan, cashless sale, or tax-withholding sale in the provided excerpt.