Stonepath
Stonepath

Stock Options Apportionment

California CP apportionment using Hug, Harrison, and Nelson methods

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Stock Option Grant
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Harrison Options — CP fraction = overlap of DOM–DOS window with the grant-to-vesting period. In re Marriage of Harrison (1986) 179 Cal.App.3d 1216.
Nelson Options — CP fraction = overlap of DOM–DOS window with the grant-to-exercisability period. In re Marriage of Nelson (1986) 177 Cal.App.3d 150.
Hug Options — CP fraction = overlap of DOM–DOS window with the employment-start-to-vesting period. In re Marriage of Hug (1984) 154 Cal.App.3d 780.