Vested and unvested restricted stock units and stock options have to be addressed in the divorce documents in Washington State. If not specifically listed in the documents, then they are considered unallocated property and both of you have legal rights to those items. Typically, restricted stock units and stock options vest over time according to the schedule given in each grant. Nowadays, RSUs are more common than options. “Restricted stock” simply becomes stock in the company owned by the employee when it vests. A stock option is the right to purchase stock, usually at an advantageous price. Depending on the company and employee, these grants can serve different functions; for example, they could form part of a sign-on incentive, a bonus substitute, a portion of ordinary compensation, or a reward for helping to start a new company. With rare exception, an employee must remain with the company for the RSUs or options to vest. At the time of vesting, RSUs trigger taxes. When stock is sold, it also trigger taxes and some stock options trigger taxes when exercised. The exact tax treatment differs depending on the specifics, including whether options are incentive stock options (ISOs) or nonqualified stock options (NQ or NSO). When reaching an agreement about RSUs or options, it is important to address both the vested and the unvested portions. Understanding the terms of the grants and vesting schedule is important. Since grants typically cannot be transferred, the employee usually remains the record owner, who then exercises the agreed-upon options or transfers the agreed-upon shares to their spouse, who becomes a beneficial owner.