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Railroad employees are not eligible for social security and their retirement benefits are divided into Tier 1 and Tier 2 benefits. Tier 1 Benefits Not Subject to Characterization. Tier 1 benefits are basically equal to the amount the railroad employee…

Stock Options & Restricted Stock Plans. Characterization of employer provided stock options and restricted stock are governed by a formula expressed in Tex. Fam. Code § 3.007 (d) – (e). Each grant of a stock option or a restricted share…

Professional & Personal Goodwill Professional or personal goodwill attaches to the person and does not exist apart from the individual’s skills, rather than the trade or the business due to that person’s professional skill or ability. As a result, professional…

Future wages + post divorce efforts required = expectancy interest Expectancy Interests generally not subject to characterization. Future wages are generally not subject to characterization as community property. Even if the future wages are derived or earned in part for…

Professional Goodwill Professional or personal goodwill attaches to the person and does not exist apart from the individual’s skills, rather than the trade or the business due to that person’s professional skill or ability, and terminates on that person’s death,…