Form 4: Microsoft Director Catherine MacGregor Reports Acquisition of Restricted Stock Units

Microsoft Director Catherine MacGregor has reported the acquisition of 2.245 fully vested Restricted Stock Units (RSUs) as part of a routine compensation filing.

Summary

• Catherine MacGregor, a Director at Microsoft Corporation (MSFT), filed a Form 4 with the SEC.
• The filing reports the acquisition of 2.245 Restricted Stock Units (RSUs) on June 12, 2025.
• Each RSU represents a contingent right to receive one share of Microsoft common stock.
• The RSUs were acquired at a price of $0, which is typical for RSU grants.
• Dividend equivalent rights accrue on these RSUs when and as dividends are paid on Microsoft's common stock.
• The acquired RSUs are fully vested.
• Delivery of the shares corresponding to these RSUs will occur on the first anniversary after Ms. MacGregor's separation from service to the Board of Directors.
• Following this transaction, Catherine MacGregor beneficially owns 1,298.04 Restricted Stock Units directly.

Sentiment

Score: 6

Explanation: The document reports a routine insider compensation event. While positive for the individual, it has a neutral impact on the company's overall financial health or strategic direction, hence a slightly positive score reflecting standard compensation practices.

Positives

• The acquisition of 2.245 Restricted Stock Units (RSUs) represents additional compensation for Director Catherine MacGregor.
• The RSUs are fully vested, indicating immediate entitlement to the underlying shares upon the specified delivery condition.
• Dividend equivalent rights accrue, providing additional value to the RSU holders.

Future Outlook

The document indicates that the delivery of shares corresponding to the Restricted Stock Units will be made on the first anniversary after the reporting person's separation from service to the Board of Directors.

Industry Context

This Form 4 filing is a routine disclosure of insider transactions, common for publicly traded companies like Microsoft, reflecting compensation practices for their directors and executives. Such filings provide transparency regarding changes in beneficial ownership by company insiders.

Related Party Transactions

• The acquisition of Restricted Stock Units by a director from the company constitutes a related party transaction, which is a standard form of executive and director compensation.

Stakeholder Impact

• Shareholders: Minimal impact due to the very small number of units (2.245) acquired, which represents negligible dilution.
• Employees: No direct impact mentioned.
• Customers: No direct impact mentioned.
• Suppliers: No direct impact mentioned.
• Creditors: No direct impact mentioned.

Next Steps

• Delivery of shares to Catherine MacGregor on the first anniversary after her separation from service to the Board of Directors.

Key Dates

Keywords

Microsoft, MSFT, SEC Form 4, Insider Transaction, Director Compensation, Restricted Stock Units, RSU, Corporate Governance