July 14, 2020
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STOCK OPTIONS AS "INCOME" FOR SUPPORT. Laura Wish Morgan. The determination of income drives the child support calculation. Every possible source of funds is considered in the calculation. Last month, we examined "hidden sources of income" that are often overlooked, but are nevertheless considered income for purposes of child support. Stock options are the ability to buy a specific number of stock shares at today’s price, sometime in the future. The date the stock options may be exercised is considered the date of vesting. So, if the price of a share of stock today is $10, and on the day of vesting the price is $20, an employee who exercises his option to purchase. To the extent that the capital gain is recognized as “income” under the child support guidelines, then the profit realized on the exercise of the stock options will be considered income. Capital gains are considered income when they are recurring; when they are a one-time event, they are not considered.

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To the extent that the capital gain is recognized as “income” under the child support guidelines, then the profit realized on the exercise of the stock options will be considered income. Capital gains are considered income when they are recurring; when they are a one-time event, they are not considered. stock options and outlines concepts important to understanding stock options in the child support context. Part D examines those inherent qualities in stock options that render them difficult to value in making child support awards. Part E outlines nation-wide court decisions which haveAuthor: Susan Isard. 8/16/ · Stock options become “income” (the market price less the “strike price”) once the legal restrictions on the exercise and sale of the options are removed. Stock options which have vested, but are subject to other restrictions on sale should not be considered “income” for purposes of child support.

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To the extent that the capital gain is recognized as “income” under the child support guidelines, then the profit realized on the exercise of the stock options will be considered income. Capital gains are considered income when they are recurring; when they are a one-time event, they are not considered. stock options and outlines concepts important to understanding stock options in the child support context. Part D examines those inherent qualities in stock options that render them difficult to value in making child support awards. Part E outlines nation-wide court decisions which haveAuthor: Susan Isard. STOCK OPTIONS AS "INCOME" FOR SUPPORT. Laura Wish Morgan. The determination of income drives the child support calculation. Every possible source of funds is considered in the calculation. Last month, we examined "hidden sources of income" that are often overlooked, but are nevertheless considered income for purposes of child support.

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stock options and outlines concepts important to understanding stock options in the child support context. Part D examines those inherent qualities in stock options that render them difficult to value in making child support awards. Part E outlines nation-wide court decisions which haveAuthor: Susan Isard. 8/16/ · Stock options become “income” (the market price less the “strike price”) once the legal restrictions on the exercise and sale of the options are removed. Stock options which have vested, but are subject to other restrictions on sale should not be considered “income” for purposes of child support. STOCK OPTIONS AS "INCOME" FOR SUPPORT. Laura Wish Morgan. The determination of income drives the child support calculation. Every possible source of funds is considered in the calculation. Last month, we examined "hidden sources of income" that are often overlooked, but are nevertheless considered income for purposes of child support.

North Carolina Stock Options - Equitable Distribution - Property Division
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STOCK OPTIONS AS "INCOME" FOR SUPPORT. Laura Wish Morgan. The determination of income drives the child support calculation. Every possible source of funds is considered in the calculation. Last month, we examined "hidden sources of income" that are often overlooked, but are nevertheless considered income for purposes of child support. 2/12/ · In California we have limited case law dealing with stock, stock options, and equity compensation as a form of income available for support. Typically stock options are payable as a form of bonus support using an Ostler Smith chart. A recent case Macilwaine the Court has now given some clarity on the issue of stock options. In Macilwaine Location: Market Street Suite , San Francisco, , California. To the extent that the capital gain is recognized as “income” under the child support guidelines, then the profit realized on the exercise of the stock options will be considered income. Capital gains are considered income when they are recurring; when they are a one-time event, they are not considered.