Distribution of Executive Compensation
High-level executives (and their spouses) frequently have much of their net worth tied up in assets that create unique valuation, distribution, and taxation issues in divorce cases, including, for example, restricted stock units ("RSUs"), vested and unvested options, supplemental executive retirement plans ("SERPs"), pensions, etc. Ownership and division of executive compensation plan assets creates opportunities for maximizing the marital estate, and/or one person's share of it, but it also creates hazards for the unwary.
Due to Fisher Potter Hodas PL's experience in handling family law cases for high-level corporate executives, the firm's attorneys are highly conversant in navigating these complexities. In that regard, attorneys Jeffrey Fisher and Zachary Potter authored a leading article, with Professor Gregg Polsky, on the tax consequences of distributing equity compensation rights in divorce. The article provides a detailed analysis of technical tax issues and tax planning opportunities that arise in divorces involving equity compensation.