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Stock-Based Compensation Issues in Family Law Proceedings

2 hours MCLE Credit. Specialization: Family Law

 

Today many companies offer stock incentives to attract and retain employees, particularly in the tech industry. These incentives can come with complex vesting and exercise rules making their division complicated. This seminar will provide you with the background information you need to characterize, value, and divide different types of stock incentives in divorce proceedings and help your clients avoid adverse tax consequences.

Today many companies offer stock incentives to attract and retain employees, particularly in the tech industry. These incentives can come with complex vesting and exercise rules making their division complicated. This seminar will provide you with the background information you need to characterize, value, and divide different types of stock incentives in divorce proceedings and help your clients avoid adverse tax consequences.

Program Highlights:

  • ISOs, ESPPs, ESOPs, RSUs, NQSOs, etc.—making sense of the alphabet soup of plans and options
  • Characterization when grants and vesting occur at various times before marriage, during marriage, and after separation
  • Strategies for dividing the community interest
  • Anticipating the tax consequences

This is an intermediate to advanced level program. Significant experience with property division is assumed.

On Demand FA59904-191

Recorded 2/16

 

Today many companies offer stock incentives to attract and retain employees, particularly in the tech industry. These incentives can come with complex vesting and exercise rules making their division complicated. This seminar will provide you with the background information you need to characterize, value, and divide different types of stock incentives in divorce proceedings and help your clients avoid adverse tax consequences.

Program Highlights:

  • ISOs, ESPPs, ESOPs, RSUs, NQSOs, etc.—making sense of the alphabet soup of plans and options
  • Characterization when grants and vesting occur at various times before marriage, during marriage, and after separation
  • Strategies for dividing the community interest
  • Anticipating the tax consequences

This is an intermediate to advanced level program. Significant experience with property division is assumed.

JAMES M. CRAWFORD, JR.

JAMES M. CRAWFORD, JR.

JAMES M. CRAWFORD, JR., is an ERISA attorney with an extensive QDRO practice. Mr. Crawford regularly assists family law and estate planning counsel with characterization, apportionment, and taxation issues regarding retirement benefits and other deferred compensation and in the preparation of division orders for both qualified and nonqualified retirement plans and other deferred compensation. In addition, Mr. Crawford counsels benefit plan administrators and employers (private industry, church, and governmental) in matters of employee plan administration and related fiduciary issues. A former litigator, he also provides expert witness testimony and litigation support in disputes involving employee benefits. Mr. Crawford co-authored the changes in Family Code §2337 (effective January 1, 2008) to better protect spousal rights to retirement and survivor benefits on a status bifurcation, and he advised the Judicial Council on the preparation of the related implementation forms. Mr. Crawford is a frequent author and speaker on employee benefits matters and has been a guest lecturer at such venues as the State Bar Institute, the ACFLS Spring Seminar, the Family Law Institute, the American Academy of Matrimonial Lawyers, and McGeorge School of Law.

R. ANN FALLON

R. ANN FALLON

R. ANN FALLON is a named partner in the law firm of Whiting, Fallon, Ross & Abel, LLP. Ms. Fallon's practice is in the area of employee benefit law governed by the intersection of California Family Law statutes and cases with federal statutes and cases regarding the rights of parties in the division of employee benefits at divorce. She is a Fellow of the American Academy of Matrimonial Lawyers (AAML) and a Certified Family Law Specialist. She received the Honored Fellow Award of 2008 from The Northern California Chapter of the American Academy of Matrimonial Lawyers. Ms. Fallon has been selected for inclusion in Northern California Super Lawyers® every year since 2004. She also received the 2009 Hall of Fame Award from the California Association of Certified Family Law Specialists and the Spirit of CEB writer's award for Family Law in 2007. Ann is a regular contributor to three CEB publications - Dividing Pensions and Other Employee Benefits in California Divorces; Marital Settlement and Other Family Law Agreements; and Crossover Issues in Estate Planning and Family Law. Ann is co-founder and Chair of the QDRONES, a national consortium of ERISA tax and family law specialists who focus on employee benefit issues at divorce. She is a frequent speaker on attorney tips for handling employee benefit issues at divorce and continues to be involved in creating and promulgating state legislation relevant to this area of law.

DONALD H. READ

DONALD H. READ

DONALD H. READ is a Certified Taxation Law Specialist whose practice for the last 20 years has focused on advising family law attorneys on tax problems arising in the resolution of marital dissolutions. He was the chair of the Taxation Committee of the Family Law Section of the American Bar Association from 2008-2011 and has been selected as a Northern California SuperLawyer for 2008 through 2015. In May 2010, he obtained a ground-breaking private letter ruling allowing registered domestic partners to split their community income on their federal income tax returns. In 2015 he was appointed to the 21-member Internal Revenue Service Advisory Council and is currently the only California attorney serving on IRSAC. Don attended Deep Springs College near Death Valley (at 27 students, the smallest college in the country) and graduated from the University of California at Berkeley (one of the largest public universities in the country). He received his J.D., cum laude, from Columbia University School of Law and his LL.M. (in taxation) from New York University. Don has lectured on family law tax problems before the Association of Certified Family Law Specialists, the ABA Family Law Section, the California Society of Certified Public Accountants, the State Bar Taxation Section, Continuing Education of the Bar and a number of other groups. He is a member of QDRONES, a group that studies dividing pensions and other employee benefits on divorce and was president of the East Bay Tax Club. His wide-ranging tax practice includes advising family law attorneys throughout Northern California and occasionally those in the south.

Products specifications
PRACTICE AREA Family Law
PRODUCT GROUP CLE
SPECIALIZATION Family Law
SUBTOPICS Property Division
SUBTOPICS Benefits
Products specifications
PRACTICE AREA Family Law
PRODUCT GROUP CLE
SPECIALIZATION Family Law
SUBTOPICS Property Division
SUBTOPICS Benefits