A Form 4 filed on September 11, 2026, reports that Emma N. Walmsley, a director of Microsoft Corp (NASDAQ:MSFT), acquired 2.563 restricted stock units on September 10, 2026, as dividend equivalent rights, and separately holds 9,913.797 shares of common stock beneficially owned directly.

Key Highlights

  • Reporting person: Emma N. Walmsley, identified as a Director of Microsoft Corp.
  • RSU acquisition: 2.563 restricted stock units were acquired on September 10, 2026, at a price of $0, via transaction code A.
  • RSU balance following transaction: 1,390.247 restricted stock units are beneficially owned following the reported transaction, held directly.
  • Common stock ownership: 9,913.797 shares of common stock are reported as beneficially owned directly following the transaction.
  • Fully vested, deferred delivery: According to the filing, the restricted stock units are fully vested, but delivery of shares will be made on the 5th anniversary after the date of the reporting person's separation from service to the Board of Directors.
  • Dividend equivalent rights: The filing states that the acquired units represent dividend equivalent rights that "accrue when and as dividends are paid on the Company's common stock and become exercisable proportionately with the restricted stock units to which they relate."

Microsoft Director RSU and Ownership Details From the September 2026 Filing

According to the filing, Emma N. Walmsley, listed as a Director at Microsoft Corp, acquired 2.563 restricted stock units on September 10, 2026. The transaction code is recorded as A (acquired), and the price of the derivative security is listed as $0. The filing notes that each restricted stock unit "represents a contingent right to receive one share of Microsoft common stock."

The filing explains that the 2.563 units acquired represent dividend equivalent rights, which accrue in proportion to dividends paid on Microsoft common stock and become exercisable proportionately with the restricted stock units to which they relate. Following this transaction, Walmsley's total directly held restricted stock unit position is reported as 1,390.247 units. All of these RSUs are described in the filing as "fully vested," though actual delivery of the underlying shares is deferred until the 5th anniversary after the reporting person's separation from service to the Board of Directors.

In Table I of the filing, Walmsley's directly held common stock position is listed as 9,913.797 shares following the reported transaction. No transaction date, transaction code, or price is recorded in Table I for the common stock row, indicating this row reflects a standing ownership disclosure rather than a new transaction. The Form 4 was signed by Julia Stark as attorney-in-fact for Emma N. Walmsley and filed on September 11, 2026.

What Was Disclosed

The filing discloses that Director Emma N. Walmsley acquired 2.563 restricted stock units (dividend equivalent rights) in Microsoft Corp on September 10, 2026, at no cost, and reports beneficial ownership of 1,390.247 RSUs and 9,913.797 shares of common stock directly held.