Mr. G is employed by a closely held corporation that gave him a year-end bonus of 50 shares of stock worth $200 per share. However, Mr. G's ownership of the stock is restricted. If he resigns from his job at any time during the next four years, he forfeits the stock back to the corporation. During this four-year period, he can't sell the stock or pledge it as collateral for a loan. After four years, this restriction lapses, and his ownership of the 50 shares is unrestricted.

Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.