The Importance of Reporting Details of the Westing Period

With ESOPs, there is a Westing period from the year in which they are granted. So what about this Westing period? These need to be declared by the employee in the right year even during the Westing period. It wouldn't be required because the grant will not give him any right to sell that particular grant and recover anything. The employees are definitely getting the tedious payment done through their employer with regard to the purpose value of the stocks these employees are getting.