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The Research Center
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         | 1. Divorce Source: DISTRIBUTION OF EMPLOYEE STOCK OPTIONS
Employee stock options have become new and valuable means of compensation to upper-level executives in recent years. See generally Tracy A. Thomas, The New Marital Property of Employee Stock Options, 35 Fam. L.Q. 497 2001 Laurence Cutler & Samuel V. Schoonmaker IV, Division and Valuation of Speculat
... 100.0%
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         | 2. Divorce Source: Stock Options and Divorce
In the last decade stock options have become a major source of compensation, especially for upper-level executives and employees of start-ups. Of Americas largest 200 companies, approximately 12% of the outstanding shares are earmarked as stock options for employees.
... 96.4%
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         | 3. Divorce Source: Property Division/Stock Options/Unvested:
Wife appealed the trial courts finding that unvested stock options do not constitute marital property and are not subject to distribution in a divorce proceeding. The Supreme Court reversed, holding that unvested stock options are marital property, subject to distribution, opting for a deferred dis
... 92.9%
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         | 4. Divorce Source: CLASSIFICATION AND DISTRIBUTION OF STOCK OPTIONS
(�1999) The dispute in the parties dissolution proceeding centered on stock options that the wife had been granted in the company where she was employed. The trial court classified the stock options as marital
... 92.9%
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         | 5. Divorce Source: EQUITABLE DISTRIBUTION OF STOCK OPTIONS
Before the boom economy of the 1990s, employers attracted and kept employees with one major form of compensation: salary and bonuses. Stock options were merely a blip on the radar screen. Today, however, stock options are the dominant form of compensation and the dominant form of wealth of top execu
... 89.3%
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         | 6. Divorce Source: STOCK OPTIONS AS 'INCOME' FOR PURPOSES OF SPOUSAL SUPPORT
Only a few reported cases consider the extent to which stock options constitute income for purposes of spousal support. We will begin by discussing the limited body of law available and then consider how the law might develop in the future
... 67.9%
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         | 7. Divorce Source: Child Support/Guidelines/Unexercised Stock Options
The issue raised in the Ohio Court of Appeals was whether unexercised stock options should be included in
... 67.9%
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         | 8. Divorce Source: EQUITABLE DISTRIBUTION OF STOCK OPTIONS
In the past 20 years, there has been a great increase in the frequency with which businesses of all types award stock options to their employees. There is a widespread belief that employees will perform better if they have a real stake in the overall success of the company. In addition, new companie
... 67.9%
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         | 9. Divorce Source: Child Support/Guidelines/Stock Options as Income:
An employees vested and matured stock options are income for purposes of child support. The opinion gives an excellent review of the case law on the subject and discusses methods of valuing the options. In re Marriage of Robinson, No. D 118361 Ariz. Ct. App. Nov. 27, 2001 http:// www.apltwo.ct.state
... 64.3%
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         | 10. Divorce Source: Equitable Distribution/Stock Options/Vested But Unexercised:
The wife appealed the division of property, arguing that the court was obligated to consider the value of the husbands interest in certain stock options through his employer that he had not exercised but could have, as of the final hearing date on the petition for dissolution. The court distinguishe
... 64.3%
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