Hug or Nelson
Stock Option Calculator
Estimate the community property share of stock options, RSUs, or other vesting equity using the Hug and Nelson time-rule formulas.
Tranche
Learn About How
The Hug and Nelson Formulas Work
1.Choose the Formula
Hug generally produces a larger community share because it starts counting at the hire date. Nelson starts at each grant date and is usually used when the grant is more future-service focused.
2.Enter Each Vesting Block
Each vesting date can have a different denominator, so each grant or vesting tranche should be entered separately.
3.Review the Allocation
The calculator estimates community shares, each spouse's half of the community shares, and the employee spouse's remaining separate shares.
4.Legal Review
This calculator is an estimate only. Courts can consider employer intent, grant documents, tax issues, forfeiture, and other facts not captured by a web form.
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