We recently posted a lengthy review of the the Massachusetts SJC decision in Cavanagh v. Cavanagh (2002)  and a similar overview of the subsequent SJC decision Openshaw v. Openshaw (2024) .  Both of these cases had significant rulings that should be reviewed in child support and alimony cases in Massachusetts.  Here, though, we want to focus on just one area these decisions have affected: how best to complete the court form Financial Statement in divorce cases. When completing the income section of the Financial Statement, people often struggle with how to deal with variable income and how to accurately address deductions from income.   The Financial Statement includes spaces for many times of income but it assumes the number is static.  For bonus, commissions, or second job income (which was an issue in Cavanagh), the income is often variable over time.  This is where we encourage our clients to use endnotes to explain any variability or expected chan...

Cavanagh v. Cavanagh - The Case, the Conundrum, & the Consequences Introduction by Nathaniel Butzke More than a year after its release, the Massachusetts SJC decision in Cavanagh v. Cavanagh (2002) remains a topic of discussion at every Massachusetts family law and mediation conference.  The decision had many ripple effects, still being felt on the beachhead of every divorce case involving child support or alimony. Following is an in depth review of the case and some of those effects. Introduction: In divorce proceedings, determining alimony awards is a complex process that requires careful consideration of various factors. Judges tasked with making these decisions must weigh the financial circumstances of both parties, ensuring that the supported spouse can maintain a lifestyle similar to that before the divorce, and children have access to similar households in either parents' care. However, interpreting the law governing alimony can present practical challenges, especially ...

On July 20, 2023, the Massachusetts Trial Court announced a change to the Massachusetts Child Support Guidelines, that became effective on July 31, 2023.  Typically the guidelines are only revisited every four years (with the next update due in 2025), but in some instances interim updates are necessary.   In this case, the change was necessary to bring the Massachusetts Child Support Guidelines in conformity with federal standards.  Specifically, the child support guidelines have been updated to “[p]rovide that incarceration may not be treated as voluntary unemployment in establishing or modifying child support orders.” 45 C.F.R. § 302.56 (c) (3). These amendments appear in the Preamble and in Section 1. E. 1, which now reads: E.  Attribution of Income 1.  Income may be attributed where a finding has been made that either parent is capable of working and is unemployed or underemployed. Incarceration may not be treated as voluntary unemployment in estab...

Since we first posted about the upcoming update to the 2020-2021 Massachusetts Child Support Guidelines Task force  there have been a few additional updates: On December 15, 2020, the Massachusetts Council on Family Mediation submitted comments from members on potential child support guidelines updates . While the comment period for submitting written comments closed on December 15, 2020, there are upcoming public forums and we're sharing the full notice with you below: NOTICE OF PUBLIC FORUMS CHILD SUPPORT GUIDELINES TASK FORCE SEEKS PUBLIC COMMENT Overview: Federal law and regulations require that each state review its Child Support Guidelines at least every four years. To comply with the federally required review, the Honorable Paula M. Carey, Chief Justice of the Massachusetts Trial Court, has appointed a Task Force to review the Child Support Guidelines that became effective on September 15, 2017, as amended June 15, 2018. Chief Justice Carey appointed the Honorable John D. Ca...

Every four years, per federal requirements, the Massachusetts Child Support Guidelines must be reviewed.  To that end, the Trial Court Chief Justice Paula M. Carey has announced the formation of the 2020-2021 Massachusetts Trial Court Child Support Guidelines Task Force . The Task Force is seeking public comment regarding the current Child Support Guidelines.  Written comments may be submitted to the Task Force at: childsupport@jud.state.ma.us by December 15, 2020. While we're awaiting the new guidelines, the court has finally updated their existing interactive worksheet to be more accessible .  The worksheet has been available as an interactive PDF since the last guidelines update in 2018.  However, the pdf doesn't work in all readers, and on mobile devices it may not be accessible.  The Court has now released a web-version of the Child Support Guidelines Worksheet which can be used in any browser or mobile device.  The pdf option is still available as ...

In 2017 and 2018 the Massachusetts Child Support Guidelines were updated twice, resulting in a new worksheet calculation that encompasses numerous changes from the prior iteration (2013).  Here are some useful resources explaining the changes: 8 Changes in the 2017 Massachusetts Child Support Guidelines 2018 Child Support Guidelines Update: Fixing the Table B Problem 2018 Child Support Guidelines Update: Fixing the Double Counting of Health Care and Child Care Credits While understanding how the calculation works is important, sometimes all we need is the ability to run a number of sample calculations quickly.  For that purpose you can use the court's pdf worksheet available here , or one of these useful tools: 2018 MA Child Support Calculator iPhone App this calculator is also available in a suite of calculators called: MA Divorce Calculators iPhone App and we also have a free online calculator that works in any web-browser: 2018 Mas...

Today, May 18, 2018, the court announced at the MCLE Family Law Conference that a new child support guidelines worksheet will be effective as of June 15, 2018.  The new worksheet is available here .  While the base Guidelines themselves have not changed, the language will be updated to reflect the changes to the worksheet (the new guidelines are expected to be released on May 22, 2018). The updates to the worksheet solves a few issues that arose from the use of the original worksheet.   There have been a lot of changes to support, both spousal and child support, in the last few months. While everyone is still picking over exactly what the  implications of the new Tax Cuts and Jobs Act are for alimony , we wanted to take time to review the current situation under the 2017 Child Support Guidelines.  Divorcing parties and practitioners alike should be mindful of these issues, even though a new form has been issued, because any cases for which child su...

Today, May 18, 2018, the court announced at the MCLE Family Law Conference that a new child support guidelines worksheet will be effective as of June 15, 2018. The new worksheet is available here . While the base Guidelines themselves have not changed, the language will be updated to reflect the changes to the worksheet (the new guidelines are expected to be released on May 22, 2018). There have been a lot of changes to support, both spousal and child support, in the last few months. While everyone is still picking over exactly what the implications of the new Tax Cuts and Jobs Act are for alimony , we wanted to take time to review the current situation under the 2017 Child Support Guidelines.  Divorcing parties and practitioners alike should be mindful of these issues, even though a new form has been issued, because any cases for which child support was set from September 15, 2017 to June 15, 2018 may now be modifiable. The first issue involves the original worksheet Table B...

post by Jennifer Hawthorne In most families, when spouses decide that getting a divorce may be the best road forward for their family, one of the first questions that almost universally causes concern is what lifestyle will my family live after the divorce. Will there be enough money to support two households and keep us comfortable and even relatively close to the lifestyle we live now? In Massachusetts, the two basic statutory means for one spouse to provide support for the other’s household after a divorce are child support and alimony. There is a third option that essentially combines the two into unallocated support, which you can read more about by clicking here . Child Support changes with new circumstances: If there are children involved, discussions with professionals will usually start with child support which is based on guidelines that dictate a specific formula be applied resulting in a presumptive amount of support. During such a discussion, you will learn that ...

With the release of the updated 2017 Child Support Guidelines , everyone is talking about how the new guidelines will change current child support orders. Right at the cusp of the child support alteration was a case in the middle of the child support debate around court v. self-modification of child support orders: Calabria v. Calabria, 91 Mass. App. Ct. 763 - Mass: Appeals Court 2017.   In Calabria, the stipulations in the initial separation agreement of the couple in question were as follows: “The parties agree that upon any change in his or her employment of income he or she shall immediately notify mother/father of the change, the child support will be reviewed. This Wife is currently unemployed. The Husband’s income has been cut in half. Both parties are obligated to notify the other upon any change of employment or salary status. Parties agree to immediately seek to modify the child support obligation and said modification to be retroactive to the change of employ...

It is a common refrain that support payments are usually more than the payor wants to pay and less than the recipient wants to receive.  This discrepancy can be extreme when the parties have been used to a particular lifestyle and the payor's income decreases significantly. It is also understandable that a recipient would be skeptical about reducing support if an income decrease for the payor was voluntary, e.g. quitting his or her job. Those were the circumstances in the recent Appeals Court decision: Emery v. Sturtevant .  The husband/payor in the Emery case resigned from a high income position for "personal reasons" and after an extensive job search obtained a much lower paying job in the same line of work.  He then sought a reduction in his child support and alimony which the trial court dismissed indicating that they were attributing income to him at the job he left. The Appeals Court overturned the trial court's decision and directed the lower court to cal...

In Hoegen v. Hoegen, the Massachusetts Appeals Court addressed whether it was a double dip to include restricted stock unit income in a child support order when those stocks had already been considered in the asset division.  The Appeals Court determined that the income should be included in the calculation, because the child support income definition is broad.  For more on that decision visit:  Income: What's In and What's Out when Calculating Child Support? In contrast to the child support guidelines, Massachusetts law on alimony specifically excludes income from previously divided assets: "When issuing an order for alimony, the court shall exclude from its income calculation: (1) capital gains income and dividend and interest income which derive from assets equitably divided between the parties under section 34..." MGL c. 208 § 53   This means that the RSUs addressed in the Hoegen case would not be included for alimony calculations.  But what about stock ...