Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Stop Draggin’ My Heart Around: The Supreme Court Is Harming People With Its Inscrutable Gay Marriage Actions, Sonja R. West, Dahlia Lithwick
Stop Draggin’ My Heart Around: The Supreme Court Is Harming People With Its Inscrutable Gay Marriage Actions, Sonja R. West, Dahlia Lithwick
Popular Media
The Supreme Court’s decision Monday (Oct. 5, 2014) to decline the appeals of decisions striking down same-sex marriage bans in five states was, to most court-watchers, a huge surprise. It was also a deeply strange move given the magnitude of the constitutional issue and the general confusion about what a non-decision actually means. While Monday’s denial of certiorari was not technically a decision on the merits, most supporters of same-sex marriage celebrated the move as part of the justices’ inexorable crawl toward marriage equality. And in Virginia, Oklahoma, Colorado, and other affected states, gay couples who have waited—in many cases …
Tax Consequences Of Distributing Equity Compensation Rights In Divorce, Gregg Polsky, Jeffrey D. Fisher, Zachry R. Potter
Tax Consequences Of Distributing Equity Compensation Rights In Divorce, Gregg Polsky, Jeffrey D. Fisher, Zachry R. Potter
Scholarly Works
This article discusses the federal tax issues arising from the equitable distribution of compensatory stock options and restricted stock in divorce. While the tax consequences of distributing vested options and shares are clear, the treatment of unvested rights is muddled. This article explains the state of the law and provides practical advice to divorce lawyers who confront these issues.