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Rev. Rul. 2002-22: IRS Rules on Income Tax Aspects of Nonstatutory Stock Option Transfers in Divorce (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] May 9, 2002
Excerpt: Issues: Is a taxpayer who transfers interests in nonstatutory stock options and nonqualified deferred compensation to the taxpayer's former spouse incident to divorce required to include an amount in gross income upon the transfer? Is the taxpayer or the former spouse required to include an amount in gross income when the former spouse exercises the stock options or when the deferred compensation is paid or made available to the former spouse?
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