Family lawyer's guide to stock options /
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| Author / Creator: | Barenbaum, Lester. |
|---|---|
| Imprint: | Chicago, Ill. : American Bar Association, Section of Family Law, c2007. |
| Description: | xix, 124 p. : forms ; 23 cm. + 1 CD-ROM (4 3/4 in.) |
| Language: | English |
| Subject: | Employee stock options -- Law and legislation -- United States. Employee stock options -- Valuation -- United States. Employee stock options -- Taxation -- Law and legislation -- United States. Employee ownership -- Law and legislation -- United States. Deferred compensation -- Law and legislation -- United States. Marital property -- United States. Restricted stock options -- United States. Deferred compensation -- Law and legislation. Employee ownership -- Law and legislation. Employee stock options -- Law and legislation. Marital property. Restricted stock options. United States. |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/6807148 |
Table of Contents:
- About the Authors
- Acknowledgments
- Glossary
- Introduction
- Chapter 1. When Are Employee Stock Options Marital Property?
- A. Introduction
- B. Are Employee Stock Options Property?
- C. Are Unvested Stock Options Marital Property?
- D. Time Rules Used to Determine What Portion of Stock Options Are Marital Property
- E. Summary and Conclusions
- Notes
- Appendix 1-A. Nationwide Court Decisions on Stock Options as Marital Property
- Appendix 1-B. Basic Information Request for Valuing Executive Stock Options
- Chapter 2. Employee Stock Option Valuation
- A. Introduction
- B. Why Stock Options Have Value
- C. How Options Are Valued
- D. Differences between Traded and Employee Stock Options-Nontransferability and the Expected Holding Period
- E. Volatility
- F. Are Values Determined by the BSOPM Too Overly Speculative to Be Used for Equitable Distribution?
- G. Marketability Issues Post Employee Stock Option Exercise
- H. Determining an Appropriate Marketability Discount
- I. Summary and Conclusion
- Notes
- Appendix 2-A. The Standard Deviation
- Chapter 3. Taxation of Employee Stock Options, Restricted Stock, and Stock Appreciation Rights
- A. Introduction
- B. Tax Aspects of Nonqualified Stock Options
- C. Taxation at the Date of Grant
- D. Taxation at the Exercise Date
- E. Marital Property Settlements and Nonstatutory Stock Options
- F. Tax Aspects of Incentive Stock Options
- G. Marital Property Settlements and Incentive Stock Options
- H. Alternative Minimum Tax
- I. Tax Aspects of Stock Appreciation Rights
- J. Tax Aspects of Restricted Stock
- K. The I.R.C. [section] 83(b) Election
- L. Taxation and the Immediate Offset
- M. Summary and Conclusion
- Notes
- Chapter 4. Deferred Distribution v. Immediate Offset Approaches to Dividing Employee Stock Options*
- A. Immediate Offset Approach
- B. Are Option Pricing Models Overly Speculative to Be Used for Equitable Distribution?
- C. Deferred Distribution Approach
- D. Advantages and Disadvantages
- E. Summary and Conclusion
- Notes
- Appendix 4-A. Sample Language for the Division of Stock Options in a Property Settlement Agreement
- Chapter 5. Stock Options as Income for Child Support and Alimony
- A. Introduction
- B. When Are Employee Stock Options Part of Gross Income?
- C. Review of Court Decisions
- D. The Constructive Trust
- E. Using Employee Stock Options as Property and Income
- F. Alimony and Spousal Maintenance
- G. Property Settlement Agreements
- H. Other Special Circumstances
- I. Summary and Conclusion
- Notes
- Appendix 5-A. Nationwide Court Decisions on Stock Options as Income for Child Support Purposes
- Appendix 5-B. Nationwide Court Decisions on Stock Options as Income for Alimony and Spousal Maintenance
- Index
