How Divorce Lawyers Can Use Forensic Accountants to Track RSUs

When divorce lawyers call me about equity compensation, it usually starts the same way:

"Angel, I think there are RSUs here… but I can't tell what's marital, what's separate, or what's still vesting."

Restricted Stock Units are one of the most commonly misunderstood assets in modern divorces. Financial services and tech employees often receive multiple grants over several years, each with different vesting rules, performance triggers, and employment conditions. That complexity makes RSUs easy to overlook — and even easier for an adversarial spouse to "forget" to disclose.

That's where a forensic accountant becomes your strategic advantage.

Based in Westchester County, NY, Forensics CPA Tax serves divorce attorneys across a region that is home to many of the country’s most well-compensated executives.   We help attorneys break down a litigant’s compensation package into clean, traceable components, so you can walk into negotiations or court with confidence, clarity, and airtight documentation.

Practical Steps Divorce Lawyers Should Take to Track RSUs

1. Request the Full Compensation File — Not Just Pay Stubs

You need:

·       Grant agreements

·       Vesting schedules

·       Employer equity plan documents

·       Year-end summaries

·       Brokerage statements (Fidelity, E*TRADE, Schwab, etc.)

This is the foundation. Without it, you're negotiating blind.

2. Identify Each RSU Grant Separately

Every grant has its own:

·       Grant date

·       Number of units

·       Vesting timeline

·       Performance conditions

·       Forfeiture rules

Treating all RSUs as one bucket is where most attorneys lose value.

3. Separate Marital vs. Separate Property

This is where forensic accounting becomes essential. We apply time-rule formulas to determine:

·       What portion was earned during the marriage

·       What portion is tied to post-separation employment

·       What portion is unvested but still divisible

This step alone can shift a settlement by tens or hundreds of thousands of dollars.

4. Calculate Present and Future Value

RSUs aren't just "today's price × number of shares." We factor in:

·       Vesting probability

·       Performance metrics

·       Tax impact

·       Market volatility

·       Liquidity timing

You get a realistic, defensible valuation — not a guess.

5. Document Everything for Negotiation or Court

I translate the technical equity data into clear, attorney-friendly schedules:

·       Grant-by-grant breakdown

·       Marital vs. separate allocation

·       Tax-adjusted values

·       Exhibits ready for mediation or trial

No jargon. No confusion. Just clean evidence.

Bottom line: RSUs don't have to be a black box. With the right forensic support, divorce lawyers can uncover hidden value, prevent asset manipulation, and secure fair outcomes for their clients.

If you want help untangling RSUs in your next case, I'm here — and I love this work.

— Angel Alicea, Forensics CPA Tax & Accounting