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If you or your spouse has an executive-level corporate job, in banking or finance, for example, chances are you have restricted stock as part of that income stream. While this is deferred compensation, it’s different from the more well-known and better understood annual bonus. Restricted stock can be structured in countless ways, and some corporations are constantly rewriting their terms. But the gist of it is that it’s future income that is tied to something like length of employment or individual or company performance.
If you are the non-earning spouse when it comes to these assets, you will want to account for the fact that some restricted stock units could have been earned during your marriage and will be due to be cashed out after your divorce. While restricted stock typically cannot be transferred, other property can be divided in such a way as to account for those assets. However, you should also know that different states treat restricted stock un ....

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