Einhorn Barbarito Family Law Attorneys Discuss Equitable Distribution of Stock Options and RSUs in Divorce in New Jersey Law Journal Article
May 27, 2025The New Jersey Law Journal published the article “Options, NSOs, ISOs, RSUs—Make It Make Sense,” co-authored by Einhorn Barbarito partner Matheu D. Nunn, co-chair of the firm’s Family/Matrimonial Practice and Appellate Practice, and family law associates Linda Torosian and Alyssa DeFuria.
The article, published May 21, provides practical guidance on how to navigate the complexities of dividing stock options and restricted stock units (RSUs) for the purpose of evaluating the assets in divorce settlements. The authors outline the core distinctions between stock options and RSUs, including acquisition, value, tax treatment, and limitations.
The authors also discuss the tax implications associated with both forms of equity-based compensation and how the tax rules can impact equitable distribution, while reminding practitioners of the importance of reviewing award documentation and existing case law to determine whether and how these assets should be divided.
The full article can be read at the New Jersey Law Journal (subscription may be required).