Program Details
2026-10-01 12:00:00
Over 1,000+ webinars
Course Overview
2026-10-01 12:00:00
2h CLE Credits
Intermediate
2
12:00 pm - 1:00 pm ESTThis session examines the threshold classification and valuation issues that arise when RSUs, stock options, and performance share units appear in a marital estate. Attorneys will learn how community property and equitable distribution states diverge on treating unvested awards, how to select and apply the correct coverture fraction formula, and how to choose among Black-Scholes, intrinsic value, and deferred distribution approaches for different award types. Attendees leave with a framework for auditing discovery, selecting valuation methodology, and addressing the growing complexity of performance-contingent awards.
Michael DiFalco 1:10 pm ESTThis session covers the mechanics of transferring equity compensation awards pursuant to a divorce decree, including the choice between constructive trust and actual transfer, the federal tax framework governing each award type, and the drafting provisions necessary to avoid common errors. Attorneys will learn how IRC § 1041, Rev. Rul. 2002-22, Rev. Rul. 2004-60, and § 409A apply to RSUs, NQSOs, ISOs, and nonqualified deferred compensation divided in divorce. Participants leave with the ability to identify transfer mechanism constraints, allocate tax obligations correctly in decree language, and avoid double-taxation and § 409A penalty traps.
Michael DiFalcoMichael DiFalco is a founding partner at Aiello & DiFalco LLP, a Garden City, New York matrimonial and family law firm whose published guidance covers the division of stock options, restricted stock units, and deferred compensation in New York divorces. In fifteen years of matrimonial practice, he has handled hundreds of divorce, equitable distribution, custody, and support matters through hearings, trials, and appeals, and he has been featured nationally on the treatment of retirement accounts during and after divorce.
Michael DiFalco is a founding partner at Aiello & DiFalco LLP, a Garden City, New York matrimonial and family law firm whose published guidance covers the division of stock options, restricted stock units, and deferred compensation in New York divorces. In fifteen years of matrimonial practice, he has handled hundreds of divorce, equitable distribution, custody, and support matters through hearings, trials, and appeals, and he has been featured nationally on the treatment of retirement accounts during and after divorce.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
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