Restricted stock units are equity compensation awards that entitle the recipient to receive shares of company stock when specified vesting conditions are met. Like stock options RSUs may have community property value depending on when they were granted and when they vest relative to the marriage.

The allocation of RSUs between community and separate property uses a similar formula to stock options, the portion of the vesting period that falls within the marriage determines the community interest.

The division of unvested RSUs still requires careful drafting to address tax withholding, future employment changes, and what happens if employment terminates before vesting.