Macilwaine v. Macilwaine (In re Macilwaine)

*159In this appeal, Patricia Macilwaine contends that the trial court erred in granting John Macilwaine's request to modify an existing child support order pursuant to Family Code section 4057, subdivision (a)(3) 's extraordinarily high earner provision.1 Among the issues presented is how and when stock options factor into a supporting parent's gross income, a key factor in calculating child support under the statewide uniform guideline. Although stock options plainly constitute income for purposes of support, we must decide when employer-granted stock options must be recognized as "income," as…