Divorce: Classifying, Valuing, and Dividing Executive Employment Benefits
Recording of a 90-minute CLE webinar with Q&A
This CLE course will provide divorce counsel with a review of equitable distribution and income availability of executive employment benefits, including stock options, severance and executive comp, either upon divorce or for a post-judgment modification. The panel will review valuation methods for distribution and accurate assumptions on marital, pre- and post-marital assets and income.
- Overview of employee deferred compensation benefits: stock options, severance and executive compensation
- Valuation issues
- Using puts/calls and collars to eliminate volatility of concentrated stock positions
- Benefits as property or a mere expectancy
- Deferred distribution methods
- Present valuation with offset
- Value used for support
- Determining the marital portion subject to equitable distribution
- Method of distribution of marital portion
- Valuation and offset
- Transfer of title
- Trust device
Deferred compensation and other benefits as income for support
- Previously distributed benefits
- Existing, but undistributed benefits
- Projection of future income
The panel will review these and other key questions:
- What is the difference between a vested and unvested stock option?
- What different valuation methods can be applied to value deferred compensation benefits and under what specific circumstances should the different valuation methods be applied?
- When should deferred compensation, severance and executive compensation rights be considered as marital assets subject to equitable distribution and under what circumstances can and/or should these rights be considered income?
Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.
Kristi Anderson Wells
She brings over 14 years of experience in the areas of taxation, benefits and executive compensation law to the... | Read More
She brings over 14 years of experience in the areas of taxation, benefits and executive compensation law to the practice of family law. Her practice focuses on the division of executive compensation, retirement assets and stock options in dissolution, the tax aspects of spousal maintenance and property transfers, and valuation issues.Close
Noah B. Rosenfarb, CPA
Personal CFO/Holistic Wealth Coach
Freedom Wealth Advisors
He advises family lawyers and their clients on all things related to money and taxes. He is the Managing Director of... | Read More
He advises family lawyers and their clients on all things related to money and taxes. He is the Managing Director of the firm and offers expert pension evaluation and distribution solutions, and tax projections, planning and preparation.Close