RSUs, stock options and ESPP shares in a Colorado divorce.
Equity grants rarely line up with the dates of a marriage. A grant made before the wedding can vest years into it, and a refresher grant can vest after the decree. This page explains the Colorado statute, what to collect, and gives you a private tool to map your own vesting schedule against your dates.
What Colorado law says
Property division in a Colorado divorce is governed by C.R.S. § 14-10-113. A few parts of that section matter most for equity compensation:
- Marital property, § 14-10-113(2). For this article, "marital property" means all property acquired by either spouse after the marriage, except property acquired by gift, bequest, devise or descent; property acquired in exchange for property acquired before the marriage or by gift, bequest, devise or descent; property acquired after a decree of legal separation; and property excluded by a valid agreement of the parties.
- Presumption, § 14-10-113(3). Property acquired by either spouse after the marriage and before a decree of legal separation is presumed to be marital, however title is held. The presumption is overcome by showing the property was acquired by one of the methods listed in subsection (2).
- Growth in separate property, § 14-10-113(4). A separate asset is treated as marital property to the extent its present value exceeds its value at the time of the marriage, or at acquisition if acquired later.
- Valuation date, § 14-10-113(5). Property is valued as of the date of the decree, or as of the date of the hearing on disposition of property if that hearing comes first.
- Division, § 14-10-113(1). The court sets apart each spouse's separate property and divides the marital property, without regard to marital misconduct, in the proportions it finds just after considering all relevant factors, including the ones the statute lists.
The statute does not contain a formula for RSUs or stock options. Whether an unvested award is marital, separate, or partly each depends on the facts, including what the award was granted for. The time-rule illustration below is one way to look at the question, not the answer to it.
Statute text checked October 17, 2026 in the Colorado Revised Statutes 2024 printed by the Colorado General Assembly (Title 14 PDF, official C.R.S. access), and against the 2025 and 2026 session laws, which did not amend section 14-10-113.
The grant types, in plain terms
RSUs
Restricted stock units are a promise of shares that are delivered as they vest, usually on a schedule tied to continued employment. Unvested units can still be part of the analysis.
ISOs and NSOs
Stock options give the right to buy shares at a set strike price. Incentive stock options and nonqualified options are taxed differently, and how an option is divided can change its tax treatment, so get tax advice before agreeing to a split.
ESPP
An employee stock purchase plan buys shares with payroll deductions on set purchase dates. Contributions taken from pay during the marriage, and the shares they bought, need to be traced.
Refreshers and performance awards
Later grants, retention awards and performance-based units each have their own grant date, conditions and schedule. Treat every grant as its own line item.
What to gather before the first call
- Every grant agreement and the plan document for each award, including refresher and retention grants.
- The vesting schedule for each grant as shown in your equity portal or brokerage account, with grant date, cliff, cadence and units.
- The offer letter or promotion letter that describes each grant, since the stated purpose of a grant can matter.
- Account statements showing vested shares, sales and ESPP purchases around the date of marriage, the date of separation, and the most recent month.
- Terms for termination, leave, acquisition or change of control, and any clawback or repurchase rights.
- Pay stubs and tax returns showing income recognized from vesting, exercises and ESPP sales.
This is also the kind of record the financial disclosure process in a Colorado domestic relations case calls for. See the disclosure duty section of the crypto guide for the rule and the form.
Vesting helper
Educational illustration, not a legal conclusion. This tool runs only in your browser and stores nothing. It shows which tranches were granted or vested between two dates you choose, and an illustrative time-rule fraction. It does not tell you how a Colorado court will classify or divide any award.
vesting_map
example data loadedHow the fraction is computed: for each tranche, the days of its grant-to-vest period that fall between the marriage date and the end date, divided by all days from grant to vest. Colorado law uses the phrase "time-rule formula" in a different setting, the division of public employee defined benefit plans by agreement under § 14-10-113(6)(c)(III)(C); it is mentioned only to show the idea, not as a rule for equity awards.
General information about Colorado law, not legal advice about your situation. Reading this page does not create an attorney-client relationship. Every case turns on its own facts.