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Cases of Interest: Employee Benefits
National Legal Research Group, Inc.

COLORADO: In re Marriage of Miller, 915 P.2d 1314 (Colo. 1996).
To the extent that an employee stock option is granted in consideration of past services during marriage, the option constitutes marital property when granted.
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COLORADO: In re Marriage of Miller, 888 P.2d 317 (Colo. Ct. App. 1995).
Stock options that the husband received during marriage but could not exercise until after the dissolution were not wholly marital; the wife was entitled to one-half of the marital portion of the net profits from the options when the husband exercised them.
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FLORIDA: Walker v. Walker, 719 So. 2d 977 (Fla. Dist. Ct. App. 1998).
A settlement received by the husband in his wrongful termination of employment suit was nonmarital property under the "analytic approach," which classifies damages for pain and suffering, loss of future wages, and future medical expenses as separate property.
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KENTUCKY: McGinnis v. McGinnis, 920 S.W.2d 68 (Ky. Ct. App. 1995) (released 1996).
The husband's accrued ownership rights in nonvested shares of stock in a start-up venture capital company were marital property; it was not an abuse of discretion to structure a distribution to allow the wife an in-kind distribution of the stock shares if the company went public within seven years.
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NEW YORK: Wittig v. Wittig, ___ A.D.2d ___, 685 N.Y.S.2d 342 (1999).
The amount that the husband was entitled to receive as severance pay for employment during the marriage was marital property even though no payments were made prior to the cutoff date for identifying marital property.
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NEW YORK: De Jesus v. De Jesus, ___ Misc. 2d ___, 620 N.Y.S.2d 704 (Sup. Ct. 1994).
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 of the options as they matured.
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PENNSYLVANIA: MacAleer v. MacAleer, 725 A.2d 829 (Pa. Super. Ct. 1999).
Where a stock option is granted to a spouse during the marriage as compensation for services also rendered during the marriage, such an option constitutes marital property even if the right to exercise the option does not mature until after separation.
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