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Family

Apr. 12, 2000

Tricky Transfer

Tricky Transfer Taxation of Stock Options in the Context of Divorce

By Mitchell A. Jacobs and David L. Marcus
        Increasingly, employees receive part of their compensation in the form of stock options, which may be extremely valuable and constitute the majority of the community estate. A recent Internal Revenue Service Private Letter Ruling highlights the importance of the taxation of these options in the context of divorce.
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