The ABA has just published The Family Lawyer's Guide to Stock Options by Lester Barenbaum, Walter Schubert, and Robert Feder
Here is the ABA's description of the book:
From valuation to taxation and distribution, "The Family Lawyer's Guide to Stock
Options" provides practice-focused guidance on handling all issues involving
employee stock options in a divorce case.
This handy resource explains the terminology and valuation criteria when a
divorce involves stock options, beginning with how and when they are considered
marital property. Valuation is critical, and the book explains the assumptions
made in valuation and how those assumptions are validated. Other topics covered
- Employee tax liability resulting from the exercise of stock options
- Taxation differences between incentive stock options (qualified) and
- Impact of new tax rulings on the net proceeds from exercise of options
- Methods of distribution
"The Family Lawyer's Guide to Stock Options" also covers how they are used as
income for alimony and child support cases, including a review of major court
cases. It also covers using a constructive trust to manage the use of employee
stock options as part of child support.
This book includes helpful appendices and materials to further explain employee
stock options, including:
-- 50-state survey of all reported stock options cases
-- Sample provisions for property settlement agreements
-- Comprehensive discussion of tax ramifications
-- Discovery checklist
-- Nationwide court decisions for child support and alimony
-- CD-ROM with appendices, including sample language, checklists, and charts
May 2007, 144 pages + CD-ROM, 6 x 9, paper, ISBN: 978-1-59031-790-7
Review the Table of Contents here.
Price: $59.95 for ABA Section of Family Law members / $69.95 for nonmembers. To
order online, please click here.
To order by phone, please call the ABA Service Center at 1-800-285-2221 and request product code 5130147.
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