Compensation that hasn’t landed yet
Modern executive pay arrives in layers: salary, bonus, share options, restricted stock units vesting over years. All of it is disclosable, and all of it is relevant to proper provision — the statute directs the court to income and resources the spouse has or is likely to have in the foreseeable future. Unvested awards are not ignored merely because they are conditional; they are assessed for what they realistically represent.
Valuation and structure
Unvested equity poses twin problems: value uncertainty and timing. Practical settlement answers include valuing awards with appropriate discounts for forfeiture risk and offsetting them against present assets; structuring provision to share awards if and when they vest; or reflecting the earning pattern in maintenance rather than capital. Which fits depends on vesting schedules, the volatility of the stock and how central the awards are to the family’s wealth.
Bonuses earned by reference to periods during the marriage but paid after separation are a recurring dispute; the answer is fact-driven, and the pattern of past awards is usually the best evidence of what is likely.
Disclosure discipline
Award agreements, vesting schedules, brokerage statements and employer plan rules all belong in disclosure. Tech and multinational employees frequently hold US-listed equity, adding currency and cross-border tax questions — the tax side goes to your tax advisor, while the legal structure ensures awards are captured, valued and shared or offset on defensible terms.
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Richard advises on divorce, judicial separation and complex asset family law at Mary Molloy Solicitors, a Dublin firm established in 1981. His mediation qualification supports negotiated and mediated settlement of financial matters, and his TEP qualification is directly relevant where trusts, inherited assets and succession issues arise in the division of family wealth. LinkedIn
Legal information, not legal advice. This page provides general information on Irish family law. It is not legal advice, and it does not create a solicitor–client relationship. Outcomes in family law depend on the specific circumstances of each case and the discretion of the court. You should obtain advice from a solicitor on your own situation before acting.
Where tax consequences arise on separation or divorce, you should obtain independent advice from your accountant or tax advisor and consult Revenue guidance. We do not provide tax advice.
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