Study On The Disposal Of Stock Options In Divorce Proceedings

The stock options in the listed company's equity incentive plan refer to the right the listed company grants the employee to purchase a certain number of shares of the company under predetermined conditions within a certain period of time in the future.At present,many listed companies in China use stock options to motivate employees,and the resulting problem is the division of stock options in divorce proceedings.Whether the stock options that have not been realized at the time of divorce belong to the scope of the community property as prescribed by law,can it be divided as a community property in divorce proceedings,and how to divide it.There are many disputes in theory and practice.The employee,as the right holder,has made a lot of efforts to obtain stock options,and the synergy of his spouse and the value of housework also cannot be ignored.It is necessary to distribute the property interests of stock options fairly in divorce proceedings.The first part of the paper summarizes the focus of the problem through the case review:whether the stock option is property,whether it is the community property,whether it can be divided,and how to divide.The second part starts with the nature of stock options,and combines the theory and provisions of marriage law to analyze the range of stock options as community property under different circumstances.The third part analyzes the various restrictions on stock option splitting,proposes the principle of segmentation,and specific segmentation methods in different situations.The fourth part of this paper puts forward suggestions on how to improve the handling of stock options in divorce proceedings from the legislative and judicial aspects.The fifth part of this paper is the conclusion,which briefly summarizes the viewpoints of the paper.