Sunday, April 19, 2009

New Indiana Child Support Case: Retirement Income (Saalfrank v. Saalfrank)

Dipping into Saalfrank v. Saalfrank (PDF format) once again, this time about whether mandatory contributions to a retirement accounts must be included in child support calculations.

Thus, we conclude that, in determining whether to exclude retirement contributions, in whole or in part, for purposes of calculating a child support obligation, the trial court should consider:
(1) a parent‘s control of whether or in what amount a retirement
contribution is made;

(2) the parents‘ established course of conduct in retirement planning (prior to and after the dissolution);

(3) the amount of the contribution (from nominal to a large amount that
could suggest the inappropriate sheltering of income);

(4) whether and to what extent there are incentives for the contribution;

(5) whether the contribution qualifies for favorable tax treatment;

(6) whether continuing the contribution, in whole or in part, would
otherwise reduce the amount that a child in the intact home could
expect to receive; and

(7) any other relevant evidence.
Opinion at 14 -15.

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