Stock Option Characterization and Apportionment

Stock options and similar employment benefits may be community property, separate property or a mix of the two. Characterization may be determined using one of several different formulas approved by the appellate courts. These formulas take into consideration such factors as the reason for the grant, date of the grant, the date of the marriage, the date of separation, the grant price, the strike price, and the vesting dates.

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