Intrinsic Value Method to Value Stock Options Upheld

Business Valuation UpdateVol. 8 No. 4
Legal and Court Case Update
April 2002

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marital dissolution/divorce
Reginald Morton Fountain, Jr. v. Christine Mazza Fountain
No. COA01-14 (N.C. App. 2002)
February 5, 2002
US
State Court
North Carolina
Court of Appeals
Greene

Summary

There were several issues in this marital dissolution appeal, two of which were: The proper method for valuing husband's 480,000 vested, matured, and restricted stock options, and The ...

See Also

Reginald Morton Fountain, Jr. v. Christine Mazza Fountain

Full Text of Court Cases
February 5, 2002

The North Carolina Court of Appeals affirmed the trial court’s use of the intrinsic value method to value employee stock options. The wife argued that the Black-Scholes method was the only appropriate method of valuation for this asset, but the appellate ...