Eslicker Rachel R. 4
4 · COMFORT SYSTEMS USA INC · Filed Apr 3, 2026
Research Summary
AI-generated summary of this filing
Comfort Systems (FIX) SVP Rachel Eslicker Forfeits 99 RSUs for Taxes
What Happened
Rachel R. Eslicker, SVP & General Counsel of Comfort Systems USA, forfeited a total of 99 vested restricted stock units (RSUs) on April 1, 2026 to satisfy tax withholding obligations. The company withheld 31 shares ( $1,429.60 each, $44,317 ), 25 shares ( $1,429.60 each, $35,740 ), and 43 shares ( $1,429.60 each, $61,473 ), for a combined value of approximately $141,530. This was a tax-withholding/forfeiture transaction (code F), not an open-market sale or a cash purchase.
Key Details
- Transaction date: April 1, 2026; Form 4 filed April 3, 2026 (appears timely).
- Price used for valuation/withholding: $1,429.60 per share (average of the high and low on April 1, 2026).
- Breakdown: 31 shares ($44,317), 25 shares ($35,740), 43 shares ($61,473); total 99 shares, ~$141,530.
- Shares owned after transaction: not specified in the filing.
- Footnotes: forfeitures relate to RSUs that vested on April 1, 2026 and correspond to vesting tranches from grants dated March 21, 2023; March 20, 2024; and March 19, 2025. Price basis per footnote is the average high/low on April 1, 2026.
- Transaction code F indicates shares were withheld or forfeited to cover tax liabilities (withholding), not a market sale.
Context
Forfeiting or withholding vested RSU shares to cover taxes is routine and administrative — the company retains shares to satisfy withholding obligations rather than the insider selling shares on the open market. These transactions generally do not signal an insider’s decision to buy or sell stock for investment reasons.
Insider Transaction Report
- Tax Payment
Common Stock
[F1][F2][F3]2026-04-01$1429.60/sh−31$44,317→ 676 total - Tax Payment
Common Stock
[F1][F4][F3]2026-04-01$1429.60/sh−25$35,740→ 651 total - Tax Payment
Common Stock
[F1][F5][F3]2026-04-01$1429.60/sh−43$61,473→ 608 total
Footnotes (5)
- [F1]Forfeited shares are related to restricted stock units that vested on April 1, 2026 and were priced based on the average of the high and low stock price on April 1, 2026.
- [F2]Reflects forfeited shares related to the first vesting of restricted stock units granted on March 19, 2025.
- [F3]Price is based on the average of the high and low stock price on April 1, 2026.
- [F4]Reflects forfeited shares related to the second vesting of restricted stock units granted on March 20, 2024.
- [F5]Reflects forfeited shares related to the third and final vesting of restricted stock units granted on March 21, 2023.