26 Cal.App.5th 514 (CA Ct. App., First District, Division 2, 2018)
The child support guidelines’ definition of gross income is broad, and includes all compensation conferred upon and available to a supporting parent. The guidelines do not exclude amounts that the parent voluntarily defers or refuses to accept. Therefore, once there are no legal restrictions on the employee-parent’s ability to exercise stock options and sell his or her shares, the options must be counted as income for purposes of calculating child support.
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