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Family Law Valuations / ApportionmentsEmployee Stock Options
About Employee Stock Options In a marital dissolution, employee stock options are generally considered marital property to the extent they were granted and vest during the marriage. If they were granted before marriage but vest during marriage (or were granted during marriage but vest after separation) they may need to be apportioned between marital and separate property according to Family Law of the state in question. Our report provides this apportionment. We also provide valuation consulting for Incentive Stock Options (ISO) under IRS Code 422 and Non-Qualified Stock Options. We employ direct market input from publicly quoted LEAPS (Long Term Equity Anticipation Securities), econometric models and theoretical models such as the Black-Scholes option pricing model, adjusted as appropriate. If appropriate, we may provide an opinion of value. We provide employee stock option services to attorneys, mediators, arbitrators, accounting professionals and employee stock option holders / spouses. Our expert witnesses provide expert testimony to support our apportionment and valuation. Service Contact us Pricing 
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