Tax Consequences of Distributing Equity Compensation Rights in Divorce
88 Florida Bar Journal 14 (January 2014)
12 Pages Posted: 23 Jan 2014
Date Written: January 21, 2014
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
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