Toni Baccanti v. George I. Morton
The Massachusetts Supreme Judicial Court ruled that unvested stock options earned by a spouse during the marriage may be marital property. It set forth a procedure for characterizing the options and placed the burden of proof on the party contesting their ...
Massachusetts Clarifies Treatment of Unvested Stock Options
The Massachusetts Supreme Judicial Court ruled that unvested stock options earned by a spouse during the marriage may be marital property. It set forth a procedure for characterizing the options and placed the burden of proof on the party contesting their ...
Estate of Augusta Porter Forbes v. CIR
The Tax Court considered the application of a fractional interest discount to a 42 percent undivided interest in real property, exclusive of improvements, timber, crops, and profits on or generated by the property. The real property was held in a QTIP tru ...