Tax Consequences of Distributing Equity Compensation Rights in Divorce

88 Florida Bar Journal 14 (January 2014)

UNC Legal Studies Research Paper No. 2382736

12 Pages Posted: 23 Jan 2014  

Gregg D. Polsky

University of Georgia Law School

Jeffrey D. Fisher

Fisher & Bendeck, P.L.

Zachary R. Potter

Fisher & Bendeck, P.L.

Date Written: January 21, 2014

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.

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

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: https://ssrn.com/abstract=2382736

Gregg D. Polsky (Contact Author)

University of Georgia Law School ( email )

225 Herty Drive
Athens, GA 30602
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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