By Gary Joseph and Jen Capuno ( August 10, 2022, 10:39 AM EDT) -- The valuation of employee stock options (ESOs) is not restricted to “high net worth” cases. Stock options are frequently granted as a tool for retention of valued employees or to reward employees for hard work and contribution to the bottom line of a corporation. When they form part of the asset pool of a separated spouse, counsel must be familiar with the treatment of and valuation of this unique asset. A rather straightforward summary of the components of an employee stock option can be found in the Court of Appeal decision in Marinangeli v. Marinangeli, 2003 O.J. No. 2819. The court commented as follows:...