When you receive a performance grant, it means that your employer has granted shares or units to you as part of your compensation, subject to certain restrictions that apply until you meet the established performance metrics and vesting requirements.

When you have met the performance metrics and vesting requirements, the shares are considered vested, and the restrictions lapse. If you have not already paid withholding taxes on the shares, you may need to do so before the shares are released by your employer for deposit in your account. Once in your account, you can sell the shares at the current market value.