For executives and C-suite leaders
Your compensation is designed to retain you. The same mechanisms create the most complex prenup questions.
Deferred compensation, golden parachutes, unvested equity, and severance agreements all share one trait: there is a gap between what you earn and what you actually receive. When a triggering event happens relative to the marriage determines who may have a claim to millions in deferred value.
Flat fee of $5,000 per couple. No payment to get started.
The compensation stack
Six layers of executive compensation, each with its own timing and complexity
Executive pay is not a single number. It is a stack of instruments, each with a different trigger, vesting schedule, and characterization question. Here is how they layer.
Base salary
Earned continuously
The simplest layer. Typically treated as income earned during the period it is paid, regardless of when the employment agreement was signed.
Annual bonus
Earned over the performance year, paid after
A bonus earned during the marriage but paid after separation may still be considered marital. The gap between earning and receiving creates characterization questions.
RSUs and stock options
Granted on one date, vests over 3 to 5 years
The coverture formula may be used to determine what portion is marital. Grants made before marriage that vest during the marriage span both periods.
Deferred compensation (NQDC)
Earned now, received years or decades later
Cannot be divided with a QDRO. Subject to employer credit risk and potential forfeiture. Must comply with IRC 409A distribution rules that limit when and how it can be accessed.
Golden parachute
Triggered only by a change-of-control event
Typically 1 to 3 times base salary plus bonus, payable upon acquisition or termination following a change of control. May trigger IRC 280G excise tax considerations. The characterization depends on whether the triggering event occurs during the marriage.
Severance and non-compete agreements
Triggered by termination, paid over months or years
Severance can serve dual purposes: compensation for past service (potentially marital) or consideration for a future non-compete obligation (potentially separate). How it is characterized may depend on its stated purpose.
The timing problem
The same compensation can be characterized differently depending on when the triggering event happens
Executive compensation is uniquely sensitive to timing. An RSU grant made before the marriage that vests during it spans both periods. A golden parachute that triggers after separation but was earned through years of service during the marriage creates competing claims. Deferred compensation contributed during the marriage but not payable for a decade still has present value today.
Without a prenup, these timing questions are resolved after the fact, often through litigation. A prenup allows both partners to agree in advance on how compensation is characterized based on when it was granted, when it vested, and when a triggering event occurred.
The coverture formula is one common method for determining the marital portion of compensation that spans the marriage. But it is not the only approach, and a prenup can establish a different framework that both partners agree to.
When was it granted, vested, or triggered?
Before marriage
Compensation earned or vested before the marriage may be treated as separate property. A prenup can confirm this characterization.
During marriage
Compensation earned during the marriage is often the most contested. Unvested equity, deferred comp contributions, and accrued bonuses all fall here. A prenup can set clear expectations.
After separation
Payments received after separation but earned during the marriage (like deferred comp distributions or severance) may still be subject to division. Your attorney can help clarify.
What a prenup can address
Four areas where executive compensation and prenuptial agreements intersect
Deferred compensation and NQDC plans
Non-qualified deferred compensation cannot be divided using the same mechanisms as a 401(k) or pension. It requires a separate domestic relations order, is subject to employer credit risk, and may be forfeited upon termination for cause. A prenup can address how deferred compensation is characterized and what happens if a forfeiture event occurs during or after the marriage.
Your attorney can review the specific terms of your NQDC plan, including vesting, distribution schedules, and forfeiture triggers.
Equity awards: RSUs, options, and PSUs
Executive equity often includes multiple grant types with overlapping vesting schedules. Performance stock units add another variable because they may vest at 0% to 200% depending on company metrics. The coverture formula is commonly used to determine the marital portion of grants that span the marriage, but a prenup can establish a different framework.
Your attorney can help you think through how to address grants already held, grants expected during the marriage, and performance-contingent awards.
Change-of-control and golden parachute provisions
Golden parachute payments are contingent on a triggering event that may or may not happen during the marriage. If it does, the payment could be substantial. If the marriage ends before a triggering event, the entitlement may still exist but has not produced value yet. A prenup can address both scenarios.
Your attorney can review your change-of-control agreement and help clarify how payments would be treated under different timing scenarios.
Severance and non-compete agreements
A severance package often compensates both for past service and for agreeing not to compete in the future. This dual purpose creates a characterization question: the portion attributable to past employment during the marriage may be treated differently from the portion paid for a future non-compete obligation. The allocation can significantly affect how the total package is characterized.
Your attorney can review your employment agreement and help you think through how severance is structured and characterized.
How Neptune works
A process designed for complex compensation structures
AI-guided intake covers your full compensation picture
Neptune's guided intake asks specifically about equity grants, deferred compensation plans, change-of-control provisions, and severance terms. You describe your compensation structure once, and the information is organized for both attorneys to review. The intake is designed to surface the timing and triggering event details that matter most for characterization questions.
Two independent attorneys, each experienced with executive agreements
Each partner gets connected with a separate, licensed attorney for a free initial consultation. Independent representation on both sides supports a fair agreement, especially when one partner has significantly more deferred or contingent compensation. The attorneys in Neptune's network are experienced with prenups involving multiple layers of executive pay.
Drafting, review, and finalization on a flat fee
One attorney drafts the agreement; the other reviews it on behalf of the second partner. Revisions go back and forth until both sides are satisfied. The flat fee means the complexity of your compensation structure does not increase the cost, and there is no incentive to rush through nuanced provisions about deferred compensation or change-of-control scenarios.
Transparent pricing
One flat fee regardless of compensation complexity
Whether you have two deferred compensation plans or twelve, the price is the same. No hourly billing, no surprises, and no extra charges for golden parachute or equity provisions.
Start your prenup$5,000
per couple, total
Rush pricing when the wedding is within 45 days.
Guides for you
Guides on assets, debt, and equity
Start with the guides other couples read before they begin, then take the next step when you are ready.
Common questions from executives
How is a golden parachute handled in a prenup if the acquisition has not happened yet?
A golden parachute is a contingent benefit. It only produces value if a specific triggering event occurs. A prenup can address how the payment is characterized depending on whether the trigger happens before, during, or after the marriage. Your attorney can help you create a framework that accounts for the uncertainty.
Can a prenup address deferred compensation that will not be paid for 10 or 15 years?
Yes. Because NQDC plans have long time horizons and complex distribution rules, they are well-suited to being addressed in a prenup. Your attorney can review the plan terms, including vesting schedules, distribution elections, and forfeiture conditions, and help you think through how to characterize contributions made during the marriage versus before.
What about stock options that were granted before the marriage but vest during it?
Options and RSUs that span the marriage are one of the most common executive compensation issues in prenups. The coverture formula is one approach to determining the marital portion, but a prenup can establish a different method. Your attorney can review your grant schedule and help clarify how to address grants that overlap the marriage timeline.
Are there tax considerations specific to executive compensation in a prenup?
Executive compensation involves layers of tax complexity: the difference between marginal and effective rates, Social Security and Medicare taxes on deferred compensation, and potential IRC 280G excise tax on golden parachute payments. A prenup does not set tax treatment, but it can anticipate these complexities. Your attorney can help you think through present-value calculations that account for expected tax impact.
How long does the process take for executives with complex compensation?
When both partners use Neptune attorneys, turnaround is typically around 3 to 4 weeks. Executives with multiple deferred compensation plans, equity structures, or change-of-control provisions may benefit from additional time for their attorney to review the full picture. Neptune does not charge hourly, so the timeline does not affect the flat fee.