Stock Options & RSUs
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Community Property · Lesson 14
Stock Options & RSUs
這一課問的是：股票選擇權與 RSU 如何分類？
ActorActObjectStandardConsequence
Core Terminology · 7 must-know
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stock option
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Right to buy shares at strike price.
股票選擇權。
vesting schedule
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Schedule for vesting options/RSUs.
既得時間表。
Marriage of Hug
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Apportionment method for granted-before / vested-after.
Marriage of Hug。
Marriage of Nelson
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Different apportionment method.
Marriage of Nelson。
time rule
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Fraction based on marriage during vesting period.
時間規則。
Rule Sentence · the workhorse
Stock options and RSUs granted to one spouse during marriage are apportioned between SP and CP using time-rule formulas (such as Marriage of Hug or Marriage of Nelson), depending on whether the grant was for past services, future services, or as a retention incentive.
Mini IRAC · build the Application
Issue. How are H's stock options characterized when they were granted during marriage but vest 4 years after grant (1 year of which post-separation)?
Rule. Stock options granted during marriage but vesting after separation are apportioned using a time-rule formula reflecting the marriage period during the vesting cycle.
Application (model). H received options during marriage that vest 4 years later, with 3 years during marriage and 1 year post-separation. Because time-rule apportionment allocates the CP fraction based on the marriage period during the vesting cycle, the fact that 3 of 4 vesting years occurred during marriage means 75% of the options are CP and 25% are SP.
Pick the right element for each blank:
g1.
g2.
Conclusion. Therefore, 75% of the options are CP (divided equally) and 25% are H's SP.
Practice Drill · tap to build the rule
Drop the chips here in correct order:
Tap chips to add → tap chips in the target to remove: