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Generally correct however if you are paid for work in stock, that's ordinary income on the vest date. You have to pay tax either be selling or out of pocket.
The story you are going after us when shareholder has a stock that appreciated greatly, then they will do the loan secured by stock to avoid recognising income until the time is more favourable or stock appreciated enough to lay the loan and you sell a part to cover the debt. And do it again if you think stock will keep growing.