Determining the value of deferred and option shares can be complex, often requiring the expertise of financial professionals familiar with valuation methods specific to unvested equity incentives. Expert testimony is crucial in providing accurate assessments that inform equitable distribution. The testimony of experts will ensure that shares are properly and correctly valued. This will play a crucial role in divorce proceedings as it will ensure that the accrual system will fairly be applied. It is important that precedents from previous cases be used as guidelines when determining the division of shared during divorce proceedings.
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