CALIFORNIA FAMILY LAW
...Employment Benefits-Other
......Stock Options/RSUs
.........Characterization/Division
13 Cards On This Topic:

Restricted Stock Options (RSUs) and stock options compared.

Characterization and division of stock options.

Family Code recognizes stock options as a form of employee benefit plan.

Nature of stock options discussed.

Increased stock option rights accruing due to a new deal made after separation may be allocated so as to benefit s/p.

Apportionment of stock options determined by purpose for which granted.

Stock options apportioned by time rule commencing at date of employment when were inducement to take job.

Stock options granted after separation are s/p.

Stock options which were subject to forfeiture should be characterized by dates of vesting rather than dates of exercisability.

Stock options designed to reward future services apportioned so as to put more emphasis on period following grant.

Nonqualified options found to be "golden handcuffs" and apportioned by time rule commencing at date of grant.

Stock purchased prior to marriage with a promissory note paid off during marriage is apportioned based on respective contributions of two estates to purchase price.

Division of enhanced retirement benefits.