Dotson v. Dotson’s Empirical Analysis

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2 state decisions

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1. “As a primary matter, we recognize that in an unpublished opinion, Gallagher v. Gallagher , No. 2012-CA-000671-MR, 2013 WL 5886028 (Ky. App. Nov. 1, 2013), a panel of this Court reached the opposite conclusion. Having closely reviewed the Gallagher opinion, we cannot agree with its characterization of the RPU (referred to as an RSU in Gallagher ) as entirely speculative. At the time it is awarded, the MIP 4 Award is paid part in cash and part in RPUs. Unlike in Gallagher , it is clear from the Plan documents before us that the RPU does have a quantifiable value when it is "paid" to the employee. Until full vesting occurs, the RPUs are kept in an account for the employee. While the RPUs are speculative in the sense that full vesting may never occur, for example, if the employee voluntarily leaves UPS prior to retirement, they do represent a form of bonus earned by the employee. And, the employee has a right to enforce the Plan if it is not administered according to the company's agreement. Therefore, we must conclude that an unvested RPU is more than merely a speculation. It represents an award to the employee that may be enforced by the employee in accordance with the Plan terms. See Poe v. Poe , 711 S.W.2d 849 , 855 (Ky. App. 1986). We believe that to the extent the RPU was "paid" during the marriage as a result of work performed by one spouse during the marriage, it should be treated as marital property. "The value of appellant's vested right of future participation in an em”

   1 later decision quote this exact passage
   e.g. Duffy v. Duffy