California Court of Appeal

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In re Marriage of Macilwaine, 147847

Held that in determining the amount of a father's child support obligation, his income included stock options. The father argued that stock options should not be included in his gross income until he elected to exercise the option and sell shares of stock. Disagreeing, the California First Appellate District held that his income included all compensation actually conferred upon and available to him, including unexercised stock options (the market price less the strike price). The panel reversed the trial court's ruling modifying a child support order.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2018/08/22

Judges

  • Kline

Court

  • California Court of Appeal

Counsel


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