< Return to previous page

Research Center : Regulations & Statutes

May 13,2002 | IRS

Rev. Rul. 2002-22

This ruling concludes that a taxpayer who transfers NQSOs and NQDC to a former spouse incident to divorce is not required to recognize income upon the transfer. Instead, the former spouse recognizes income when he/she exercises the stock options or when the deferred compensation is paid.

About Us

The National Association of Stock Plan Professionals is the largest and oldest professional association for the stock and executive compensation community, with over two decades of leadership providing expert resources, education and other benefits for our more than 6,000 members across 32 affiliated chapters.

NASPP

P.O. Box 21639 Concord, CA 94521-0639 Telephone: (925) 685-9271 Fax: (925) 930-9284

©NASPP 2019, All Rights Reserved.