Stock options and employee stock purchase plans involve tax rules that can significantly affect their value during divorce. This sprint introduces the basic mechanics of these compensation structures and explains how exercise events and tax reporting affect financial outcomes. Participants learn how timing decisions can create different tax consequences and why those consequences matter in settlement negotiations.

The session focuses on helping participants understand the key IRS forms associated with these equity events and how they relate to compensation received from employers. Participants develop a simple timeline of past and potential future tax events associated with their equity compensation. By the end of the sprint, participants will have a clearer understanding of how stock option and ESPP activity may affect their financial picture during divorce.