Bibliographic Details

Family lawyer's guide to stock options / Lester Barenbaum, Walter Schubert, Robert Feder.

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
Other authors / contributors Schubert, Walter.
Feder, Robert D.
American Bar Association. Section of Family Law.
ISBN 1590317904 (pbk.)
9781590317907 (pbk.)
Notes Accompanying CD-ROM contains appendices, including sample language, checklists, and charts.
Includes bibliographical references and index.
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