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The Research Center
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         | 11. Divorce Source: Property Division/Stock Options/Unvested:
The husband argued on appeal that the judge erred in awarding the wife one-half of his issued but unvested employee stock options. He claims that the options should not have been considered marital property subject to division because they would not vest until after dissolution of the marriage.
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         | 12. Divorce Source: STOCK OPTIONS AS 'INCOME', FOR PURPOSES OF CHILD SUPPORT
In recent years, stock options have become an increasingly popular benefit at all tiers of the corporate employment ladder. Yesterdays file clerk in an Internet start-up company is tomorrow
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         | 13. Divorce Source: STOCK OPTIONS, FAMILY TRUST, INTERSPOUSAL GIFTS
COLORADO: In re Marriage of Balanson, No. 99SC811 Colo. May 29, 2001. What should be the appropriate treatment of unexercised stock options, future interests in family trusts, and interspousal gifts? The couple here married in 1971. The wife filed a petition to dissolve the marriage in April 1997. T
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         | 14. Divorce Source: STOCK OPTIONS - CLASSIFICATION
(�1999) This case reviews authority from around the nation on the issue of classifying stock options, and adopts the majority view.
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         | 15. Divorce Source: TAX CONSEQUENCES WITH STOCK OPTIONS
(�1998) The value of the husbands stock options was properly reduced to account for taxes paid at the time when he exercised them and sold the stock during the dissolution proceedings.
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         | 16. Divorce Source: CLASSIFICATION AND VALUATION OF STOCK OPTIONS
(�1998) Unvested stock options and stock retention shares constitute marital property when accumulated and acquired during the marriage through the parties joint efforts, and the
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         | 17. Divorce Source: UNVESTED STOCK OPTIONS AS MARITAL OR COMMUNITY PROPERTY
(�1998) Addressing an issue of apparent first impression in the state, the Texas Court of Appeals held in Bodin v. Bodin that unvested stock options received from an employer constitute community property
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         | 18. Divorce Source: UPDATE ON EMPLOYEE STOCK OPTIONS
(�1996) After some background information on employee stock options Part I, this article discusses classification issues Part II, valuation Part III, and techniques that have been used to distribute these
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         | 19. Divorce Source: CLASSIFICATION OF EMPLOYEE STOCK OPTIONS
(�1996) The Colorado Supreme Court in this case examined the subject of employee stock options and concluded that their classification depends upon whether the options were granted in consideration of past
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         | 20. Divorce Source: CLASSIFICATION AND DISTRIBUTION OF EMPLOYEE STOCK OPTIONS
(�1995) Stock options received by the husband were wholly marital even though he could not exercise them before the commencement of the divorce action; the wife would be awarded the right to exercise one-half
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