Can Restricted Stock Units Be Counted as Income in an Ohio Divorce?

In high-asset Ohio divorce cases, one issue that frequently arises is how to treat nontraditional compensation like Restricted Stock Units (RSUs). This question is especially relevant when there is a significant disparity in income between the spouses and when spousal support is on the table.

What Are RSUs?

Restricted Stock Units (RSUs) are a form of deferred compensation typically granted to employees by their employer as part of a long-term incentive plan. RSUs vest over time and are often tied to continued employment or performance goals. Once vested, they can be sold like any other stock, becoming a form of liquid compensation.

Ohio Law on Spousal Support and Income

Under Ohio Revised Code § 3105.18(C)(1), courts are required to consider “the income of the parties, from all sources”

When evaluating spousal support. This broad definition includes salary, bonuses, dividends, retirement accounts, and—importantly—stock-based compensation such as RSUs.

Ohio courts have repeatedly affirmed that RSUs, particularly when granted and vested after the end of the marriage, should be treated as income rather than property. For example:

• In Mayer v. Mayer, the Tenth District Court of Appeals held that a party’s RSUs and other incentive bonuses were part of her annual income and should have been considered in determining spousal support.

  
  

• Likewise, in Ghanayem v. Ghanayem, the Twelfth District Court rejected the argument that long-term bonuses like RSUs should be excluded as if they were retirement assets. The court reaffirmed that these are a form of earned compensation, not deferred retirement.

  
  

Avoiding “Double Dipping”

Some argue that considering RSUs in both property division and income calculations results in “double dipping.” However, Ohio law differentiates between RSUs earned during the marriage (which may be divided as marital property) and those granted and earned after the divorce is filed or finalized. Post-marital RSUs should be treated as future income and are thus available for spousal support purposes.

Conclusion

In Ohio, RSUs and similar forms of executive compensation are more than just paper assets—they’re real income that impacts the court’s calculation of fair spousal support. If you’re divorcing a high-earning spouse whose compensation includes RSUs, it’s important to work with an attorney who understands how to properly identify, value, and argue for their inclusion. Need advice about your rights in a high-income divorce? Contact our office today to schedule a consultation.