JJ - You might be confusing DSU's with RSU's. DSU's are usually (and I think in this case) issued in lieu of cash compensation. Since RVX is so short of cash, these persons might have agreed to receive DSU's instead of cash. RVX would save having to pay the recipient as well as the tax related to that cash until a time when their are more liquid. From that point of view, you might take this issuance as confidence by these persons that the share value in the future will be worth more than the cash in hand now.