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New ruling for stock options in divorce - Stock Options - Brief Article
If you practice family law, stock options are not the hot topic they were two years ago. Yet, the issue of dividing compensatory stock options between divorcing spouses still causes major headaches. The IRS recently issued Revenue Ruling 2002-22, purportedly to provide assistance in this area. It also issued Notice 2002-31, which details the proposed rules and guidance for employers in situations involving stock options and divorce. Unfortunately, these rulings may cause confusion rather than provide clarification. NEW PROVISIONS While Rev. Rul. 2002-22 and Notice 2002-3 1 apply to some deferred compensation arrangements as well, this discussion will be limited to their application to stock options. Rev. Rul. 2002-22 and Notice 2002-31 provide that: * The transfer of non-statutory stock options from the employee spouse to the non-employee spouse is not a taxable event. * The non-employee spouse will recognize the ordinary income upon the subsequent exercise of their share of the options. ...
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