Macilwaine

*159 In 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 that term is used in section 4058, subdivision (a)(1). The answer has significant implications for this case, as most of John's 2 compensation was provided in the form of stock options, and more generally, given the ubiquity of stock options as employment compensation in our state. We conclude that subdivision (a)(1) of section 4058 must be construed to include all compensation that has been conferred upon and is available to the employee. At that point, the available compensation from stock options (the market price less the "strike price") should be included in gross income, regardless…