Abstract

http://ssrn.com/abstract=2382736
 


 



Tax Consequences of Distributing Equity Compensation Rights in Divorce


Gregg D. Polsky


University of North Carolina (UNC) at Chapel Hill - School of Law

Jeffrey D. Fisher


Fisher & Bendeck, P.L.

Zachary R. Potter


Fisher & Bendeck, P.L.

January 21, 2014

88 Florida Bar Journal 14 (January 2014)
UNC Legal Studies Research Paper No. 2382736

Abstract:     
This article discusses the federal tax issues arising from the equitable distribution of compensatory stock options and restricted stock in divorce. While the tax consequences of distributing vested options and shares are clear, the treatment of unvested rights is muddled. This article explains the state of the law and provides practical advice to divorce lawyers who confront these issues.

Number of Pages in PDF File: 12

Keywords: stock options, restricted stock, divorce, tax, equitable distribution

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Date posted: January 23, 2014  

Suggested Citation

Polsky, Gregg D. and Fisher, Jeffrey D. and Potter, Zachary R., Tax Consequences of Distributing Equity Compensation Rights in Divorce (January 21, 2014). 88 Florida Bar Journal 14 (January 2014); UNC Legal Studies Research Paper No. 2382736. Available at SSRN: http://ssrn.com/abstract=2382736

Contact Information

Gregg D. Polsky (Contact Author)
University of North Carolina (UNC) at Chapel Hill - School of Law ( email )
Van Hecke-Wettach Hall, 160 Ridge Road
CB #3380
Chapel Hill, NC 27599-3380
United States
Jeffrey D. Fisher
Fisher & Bendeck, P.L. ( email )
501 South Flagler Drive, Suite 450
West Palm Beach, 33401
United States
Zachary R. Potter
Fisher & Bendeck, P.L. ( email )
501 South Flagler Drive, Suite 450
West Palm Beach, 33401
United States
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