FOURTH D I VI SI ON

DI LLA R D, C. J.

, D OYLE, P. J.

, and M ERCI ER, J.

N O T IC E : M otions for r e c ons i de r a tion m us t be

ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n

da y s of the da te of de c is ion to be de e m ed tim e ly file d.

http://w w w .ga a ppe a l s .us /r ule s

M ay 15, 2018



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 8 A0 51 4 . M O RTON v . M ACATEE.

A1 8 A0 51 5 . M O RTON v . M ACATEE.

D I LLA R D , Ch i ef J u d g e.

In t h es e co n s o l i d at ed ap p eal s

, M ach el l e P. M o rt on

— f/ k / a M ach e l l e P

.

M acat ee— ap p eal s fro m t h e t ri al co urt ’ s o rd er i n a co nt em p t p ro ceed i n g fo l l o wi n g h er

d i v o rce fro m her ex -h u s b an d

, Ed ward Van Macat e e

, a n d fro m t h e co u rt ’ s o rd er

co rrect in g a cl eri cal m i s tak e i n t h e fi n al di v o rce decree. In Cas e Nu m b er A1 8 A0 5 1 4,

M ach el l e ap p eal s fro m t he “ co rrect ed ” d i v o rce o rd er, arg ui n g t hat (1 ) t h e t ri al co urt ’ s

fact ual fi n d i n g s

, as co n t ai n ed i n t h e o ri g i n al d i v o rce ord e r

, are u n s u p p o rt ed b y t h e

reco rd ; (2 ) t h e co u rt erred i n as s es s i n g at t o rn ey fees ag ai n s t h er wi t h o u t a st at u t o ry

b as i s o r fi n d i n g s o f f

a c t i n s u p p o rt o f sam e; an d (3 ) th e “ co rrect ed ” ord er co n t ai n s

ad d it i o n al fact u al erro rs

. In Cas e Nu m b er A1 8 A0 5 15

, M ach el l e ap p eal s fro m t h e t ri alco u rt ’ s o rd er o n co m p et i n g p et it i o n s fo r co n tem p t

, arg u i n g

, in t er a l i a

, t h at t h e o rd er

co n st i t u t es an i m

p erm i s si b le m o d i fi cat io n o f t h e d i v o rce d ecree o u t s i d e t h e t erm o f

co u rt

. Fo r t h e reas o n s s et fo rt h i n f r a

, i n Cas e No

. A1 8 A 0 5 14

, we affi rm i n par t

,

v acat e i n part

, an d rem an d t h e cas e fo r fu rt h er pro ceed i n gs co ns i s t en t wi t h t h i s

o p i n i o n ; an d i n Cas e No . A1 8A0 5 1 5 , we rev ers e.

Th e reco rd s ho ws th at Van an d M ach el l e were m arri ed in Ap ri l 2 0 1 1

, an d

s ep arat ed i n M a r c h 2 0 1 5

. At t h e t im e o f t h ei r sep arat i o n

, t h ey h ad s ep arat e IRA

acco u n t s (“ M ach el l e IRA” an d “ Van SEP”), an d sh ared a K eo g h ret i rem en t acco u nt

an d a jo i n t s av i n g s acco u n t des i gn at ed as t h e “ E m erg en cy Fu n d ” acco u nt

. A few

m o nt h s l at er (o n May 1 9

, 2 0 1 5 ), M ach el l e p et it i on ed fo r d i v o rce. Th en

, fo l l o wi n g a

b en ch t ri al o n J an u ary 3

, 2 0 17

, t h e co u rt en t ered i t s fi n al ju d g m en t an d d ecree o f

d i v o rce, i n wh i ch i t s t at ed :

As fo r t h e d i v i s i on o f t h e ret i rem en t acco u n t s (Em erg en cy Fu n d

,

J o i n t Em erg en cy Fu n d

, SEP-IRA a n d [Keo g h ] ) t h i s co u rt fi n d s

, b as ed

o n t h e ev i d en ce s u b m i t t ed an d arg um en t s o f co u n s el , t h e am o u n t t o be

d i v i ded i s $ 3 9 0

, 49 3 .0 0

. Th at i s t o b e d iv i d ed i n h al f bet ween t he p art i es

($ 1 9 5 ,2 4 6 .5 0 each ) wi t h t h e fo l l o wi n g ad ju s t m en t s :

[M ach el l e’ s] 1⁄2 i n t eres t s h al l b e red u ced b y $3 0 ,0 0 0.0 0 t o g iv e

[Van ] cred i t fo r hi s co nt ri b u t i o n s t o th e m ari tal p ro p ert y an d t h e H o m e

Eq u i t y Li n e o f Cred it

.

2[M ach el l e’ s] 1⁄2 i n t e r e s t i s fu rt h er red u ced i n t h e am o u n t o f

$ 1 0 ,0 00

. 0 0 t o gi v e [Van ] cred i t fo r t h e ch arg es [M ach el l e] m ad e to h i s

Am eri can Ex pres s cred i t card wh i ch t h en bri n g s h er 1⁄2 i n t eres t d o wn t o

$ 1 5 5 ,2 5 6.5 0

.

[Van ] i s al s o award ed at t orn ey ’ s fees i n t h e am o u n t o f $ 7 ,0 5 6 .2 0

an d ex p en s es o f l i t i g at io n i n t h e am o u n t of $ 5 0 0.0 0 wh i ch bri n g s

[M ach el l e’ s] 1⁄2 in t eres t fu rt h er d o wn t o $ 1 4 7

, 6 90 .3 0

.

[Van ] s h al l p ay $ 1 4 7 ,6 9 0 .3 0 i n fu ll t o [h i s ] at t o r n e y ’s es cro w

acco u n t

, an d [h i s ] at t orn ey s h al l t h en d i s b u rs e t h e am ou n t in fu l l t o

[M ac h e l l e ] a l l wi t h i n 3 0 d ay s o f t h e d at e t h i s o rd er i s s i gn ed

. [Van ]

ret ai ns o wn ers h i p o f t h e acco u n t s a n d [ M ach el l e] s h al l i n d em n i fy an d

h o l d [h i m ] h arm l es s o f t h e s am e u p on p ay m en t o f t h e am o u nt s t at e d

h erei n t o [M ach el l e’ s ] at t o rn ey

.

Th ereaft er, Van i n s is t ed t h at M ach el l e accep t t h e $ 1 47 ,6 9 0

. 3 0 i n t h e fo rm o f

a tran s fer fro m h i s IRA t o her IRA o n t h e bas i s t hat h e wo u l d s u ffer t ax co n s eq u en ces

i f h e wi t h d rew t h e am o un t fro m h i s IRA. W hen M a c h e l l e refu s ed a t ran sfer b y t h i s

m et h o d, th e part i es co n t act ed t h e t ri al co u rt fo r cl ari fi cat i o n o f i t s o rd er, an d th e co u rt

res p o n d ed b y

em ai l t h at :

Neces s ari l y i n cl ud ed i n t h [e] fi n d in g was t h at n o o ne p art y w o u l d

b ear t h e t ax l i ab i l it y o n t h e t ax d eferred m o n ey n o r wo u l d an y on e p art y

g et t h e b en efi t o f o n l y t ak i n g h i s o r h er s h a r e f r o m t h e al read y -t ax ed

3p ro ceed s acco u nt [.] I n o l o n g er h av e t he ex h i bi t s i n fro n t o f m e t o kn o w

wh at was in each acco u n t

, b u t t h e i n t en t was fo r ev ery o n e t o s hare i n th e

t ax deferred m o n ey (an d a n y rel at ed l i ab i l i t y ) an d t h e t ax ed p ro ceed

m o n ey eq u al l y

. I di d n o t i n t en d t o creat e a on e-s i d ed wi n d fal l o r o n e

s i ded l i ab i l it y

fo r ei t her p art y

.

In res p o ns e t o th i s em ai l

, V an ag ai n req u es t ed th at Mach el l e ex ecu t e a “ T ran s fer Du e

t o Di vo rce” fo rm

, in d i cat i n g t o w h i ch IRA acco u n t Mach el l e wan t ed t h e m o n ey

t ran s ferred s o t h at i t wo u l d b e a n o n t ax ab l e ev en t

. Bu t M ach el l e refu s ed t o s i g n t h e

fo rm

, as s ert i n g th at t h e t ri al co u rt ’ s d i v o rce d ecree d i r e c t e d V a n t o p ay t h e am o u nt

o wed t o M ach el l e i nt o h i s at t o rn ey ’ s es cro w acco u n t b efo re b ei n g p ai d t o h er.

On M arch 1

, 2 01 7

, Van fi l ed a co n t em p t act i o n

, s eek i n g t o h av e M ach el l e h el d

i n c o n t em

p t fo r fai l i n g to s i g n t h e t ran s fer fo rm

. M ach el l e an s wered an d

co u nt ercl ai m ed

, s eek i n g t o hav e Van hel d i n co n t em p t fo r i nt e n t i o n a l l y fai l i n g to

ab i d e b y t h e p l ai n t erm s o f t h e d i v orce d ecree— i .e.

, b y refu s i ng t o p ay $ 1 4 7 ,6 9 0 .3 0

i n t o h i s at t o rn ey ’ s es cro w acco un t fo r h er b en efi t

. Fo l l o wi n g a heari ng o n t h e

co m p et i n g co n t em

p t m o t i o ns

, th e t ri al co u r t d e c l i n e d t o h o l d ei t h er p art y i n wi l lfu l

co n tem p t

. Bu t d u e t o t h e p a r t i es ’ co n fu si o n reg ard i n g th e d i v is io n o f t h e v ari ou s

acco u n t s, t h e t ri al co u rt s t at ed t h at i t wo u l d “ cl ari fy ” t h e d i v o rce d ecree wi t h i n t h e

co n tem p t -m o t i o n o rd er.

4Th e t ri al co urt fi rs t n o t ed t h at th ere was a s cri v en er’ s erro r m ad e i n t h e d ecree

wh en en u m erat i ng th e d ifferen t n am es o f t h e p art i es ’ acco u n t s

, an d t h at th e n am es o f

t h e acco u n t s s h o u l d h av e b een t i t l ed as “ Em erg en cy F u n d

, [Keo g h ]

, M ach el l e IRA

an d Van SEP.” S e c o n d, t h e t ri al co u rt ack n o wl ed ged t h at t h e d i v o rce d ecree was

s i len t as t o p o t en t ial t ax l i ab i li t y :

[I] t i s cl ear fro m th e reco rd i n t h i s cas e an d i n th e o ri g in al d iv o rce cas e

t h at t h e Co u rt ’ s in t en t was t o d i v i d e t he part i es ’ fu n d s co n t ai ned i n th e

fo u r acco un t s eq u a l l y (s u b ject t o t h e o ffs et s t o [M ach el le’ s ] s h are

p rev io us l y m en t io n ed ).

. . . [An d ] i t was al w ay s t h e Co u rt ’ s i n ten t i o n t o

p u t each o f th e p art i es o n eq u al fo o t i ng

. No o n e p art y was t o b ear t h e tax

l i ab i l i t y o n an y

t ax d eferred m o n ey al o n e, n o r wo u l d an y o n e p art y get

t h e b en efi t of o n l y tak i n g h i s o r h er sh are s o l el y fro m an y al read y t ax ed

p ro ceed s / cas h acco u n ts

. Th e Co u rt n ev er i nt en d ed t o creat e a on e-s i d ed

wi n d fal l o r o n e-s i d ed l i ab i l i t y fo r ei t h er p art y

.

Th u s, t he co urt o rd ered t h at M ach el l e’ s $ 1 4 7 ,6 90 .3 0 b e p ai d t o h er as fo l l o ws :

Th e [Em erg en cy Fu n d ] acco un t

, wh i ch t h e Co u rt un d ers tan d s t o

b e t h e o n l y cas h acco u n t an d wh i ch s h o u l d h av e co n t ai n ed t h e $ 11 0 ,0 0 0

wh i ch was ad d ed b ack i n b y t h e Co u rt p rev i o u s l y , s h al l b e s p l i t 5 0 / 5 0

.

[Van ] i s ORDERED t o p ay o n e-h al f o f th at acco u n t t o [M ach el l e] wh ich

s h o u l d am o u n t t o ap p ro x i m at el y $5 5 ,5 4 9 .5 0 wi t h in t en (1 0 ) d ay s o f th e

s i gn i n g o f t h is o rd er.

5Th e M ach el l e IRA acco u n t

, wh i ch t h e Co u rt un d ers tan d s to b e a

t ax d eferre d a c co u nt an d al read y i n [M ach el l e’ s ] nam e an d u n d er h er

co n t ro l is award ed t o h e r

. A t t he t im e o f t he co n t em p t h eari n g

, t hat

acco u n t co n tai ned ap p ro x i m at el y $ 4 4

, 0 3 2

. . . .

Th e rem ai n i ng b al an ce o wed t o [M ach el le] o f ap p ro x i m at el y

$ 4 8 ,1 08

. 8 0 m ay b e p ai d o u t o f e i t h e r t h e [Keo g h ] acco un t o r t h e V an

SEP acco u n t o r bo t h

. Becau s e t h e Co u rt u nd ers t an d s bo t h o f t hes e

acco u n t s to b e t ax d eferred acco u n t s

, i t i s h ereb y ORDERED t hat th e

t ran s fer o f th es e fu n ds b e d o n e i n s u c h a w a y s o as to n o t creat e a tax

l i ab i l i t y fo r ei t her p art y i f p o s s i bl e. In t h e ev en t t h ere i s an u n av o i d ab l e

t ax p e n al ty

, t h at b u rd en s h al l be s hared eq u al l y b et ween t he p art i es

.

Bo t h p art i es s h al l s i g n an y an d al l d o cu m en ts an d rel eas es n eces sary t o

effect u at e t h e ro l l o v er o f t h es e fu n d s t o [M ach el l e] . Th i s s h al l b e d o ne

wi t h in t h i rt y (3 0 ) d ay s o f t h e s i g n i n g o f t hi s o rd er.

On t h e s am e d ay

, J u n e 2 6

, 2 0 1 7

, t h e t ri al co u rt al s o en tered a sep ara t e o rd er

co rrect in g t h e cl eri cal m i s tak e i n t h e d i v o rce d ecree to refl ect t h e p ro p er n am es o f t h e

acco u n t s b ut s p eci fy i n g t h at al l o t h er p ro vi si o n s wo u l d rem ai n t h e s am e. M ach el l e

t h en fi l ed ap p l i cat io n s fo r d is cret i o nary ap p eal t o t h es e t wo o rd ers

, wh i ch we g ran t ed

.

Her ap p eal s fo ll o w. W e wi ll ad d res s each cas e an d i t s s p eci fi c en u m erat i o n s o f erro r

s ep arat el y

.

61

. In Cas e No

. A1 8 A 0 5 1 4

, M ach el l e ap p eal s fro m th e “ co rrect ed ” d i v o rce

o rd er an d arg u es t h at (1 ) t h e tri al co u rt ’ s fact u al fi n d i n g s as t o t h e s t art i n g am o u nt o f

fu n d s t o b e d i s t ri b u t ed are u ns u p p o rt ed by t h e reco rd ; (2 ) t h e co u rt erred i n as s es s i n g

at t o rn ey fees ag ai n st h er wi t h ou t a s t at u t o ry b as i s o r f i n d i n g s o f fact in su p p o rt o f

s am e; an d (3 ) t he “ co rrect ed ” o rd er co n t ai n s an ad d i ti o n al fact u al erro r i n i ts referen ce

t o t he p art i es ’ acco u n t s . W e wi l l co n s i d er each o f t h es e co n t en ti o n s i n t u rn

. 1

(a) M ach el l e fi rst a sse r

ts t h at t h e t ri al co u rt ’ s “ co rrect ed ” d i v o rce d ecree, wh i ch

m erel y al t ered th e nam es o f t h e rel ev an t acco u nt s

, m ai n t ai n s fact u al fi n d i ng s fro m t h e

1 W e h av e ju ri s d ict i o n to en t ert ai n t h es e q u es t i o ns o n ap p eal b ecau s e t h e t ri al

co u rt ’ s co rrect i ve act io n c o n s t i t u ted a fi nal o rd er, an d M ach el l e t i m el y fi l ed an

ap p li cat io n fo r d i s cret i on ary ap p eal w i t hi n 3 0 d ay s o f en try o f t h e “ co rrect ed ” o rd er,

p erm i t t in g h er t o as sert erro r as t o t h e o ri g i n al d i v o rce d ecree. S ee Un d e r w o o d v.

Un d er wo o d

, 2 82 Ga. 6 4 3

, 64 4 (1 ) (6 51 SE2 d 73 6 ) (2 0 0 7 ) (“ Th i s co rrect i ve a c t i o n

co n st i t u t ed a fi n al o rd er wh i ch i s d i r e c t l y ap p eal ab l e. [Becau se] Hu s b an d fi l ed h i s

ap p li cat io n fo r d i s cret i o n ary ap p eal wi t h i n 3 0 d ay s o f en t ry o f t h at fi n al ap p eal ab l e

o r d e r

, i t w as t i m el y .” (ci t at i on an d p u n ct u at i o n o m i t t ed )); Fi r s t S

. Ba n k v. C

. & F

. S e r v s

., In c.

, 29 0 G a. A p p

. 3 0 5

, 3 0 5 -0 6 (1 ) (6 5 9 SE2 d 7 0 7 ) (2 0 0 8 ) (h o l d i n g tri al

co u rt ’ s o rd er c o r r ect i n g s cri ven er’ s erro r co n t ai n ed i n earl ier o rd er was s u b ject to

d i rect ap p eal ); No d

vi n v. W es t

, 1 9 7 Ga. A p p

. 9 2

, 9 4 (1 ) (3 9 7 SE2 d 5 8 1 ) (1 9 9 0 )

(“ Su ch co rrect i v e act i o n co n st i t u ted a fi n al o rd er wh i ch i s d i rect l y ap peal ab l e.”).

7o ri g i nal o rd er t h at are u n s u p p o rt ed b y th e reco rd

. Sp eci fi cal l y

, s h e ch al l en g es t h e t ri al

co u rt ’ s fi n di n g t h at t h e “ s t art i n g p o i n t ” fo r t h e d i v is i on of m o n et ary as s et s was

$ 3 9 0 ,4 9 3 .0 0

. Bu t M ach el le ab an d o n ed t h i s en u m erat i o n of erro r b y fai l i ng t o p ro v i d e

a s i n g l e ci t at i o n t o au t h o ri t y as req u i red b y t h e ru les o f t h is Co u rt

. 2

(b ) Nex t

, Mach el l e arg u es t h at t h e t ri al co u rt ’ s award o f at t o rn ey fees t o Van

i n t h e am o u n t o f $ 7 ,0 5 6 .2 0 an d ex p en ses o f li ti g at i o n in t h e am o u nt o f $ 5 0 0 .0 0 was

u n s u pp o rt ed b y

t he reco rd . W e ag ree.

2 S ee Ro b i ns o n v. R o b i n s o n

, 2 3 9 G a. 3 2 3, 3 2 3 (1 ) (2 3 6 SE2 d 66 0 ) (1 9 7 7 )

(d eem in g arg u m en t ab an d o ned fo r p urp o s es o f ap p eal wh en i t was n o t s up p o rt ed by

arg u m en t o r ci t at i o n o f au t h ori t y as req u i red b y ru l es ); S a va g e v. S

ava g e

, 2 3 4 Ga.

8 5 3

, 8 5 6 (2 1 8 SE2 d 5 6 8 ) (1 9 7 5 ) (s am e); W o lf v. Mi d dl et o n

, 3 0 5 Ga. A p p

. 78 4

, 7 9 0

(2 ) (7 00 SE2 d 5 9 8) (2 0 1 0 ) (“ Th e [ap p el l an t s ]

, h o wev er, fai l ed t o s u pp o rt th i s cl ai m

o f erro r wi t h ci t at i o n t o l eg al au t h o ri t y or l eg al an al y s i s

, as req u i red b y Co u rt o f

Ap p eal s Ru l e 2 5 (c) (2 ). T h erefo re, t h i s cl ai m o f erro r is deem ed ab an d on ed .”); S mi th

v. S t at e

, 2 1 4 Ga

. A p p

. 6 31

, 6 3 3 (4 ) (4 4 8 SE2 d 90 6 ) (1 9 9 4 ) (d eem i n g arg u m en t

ab an do n ed wh en it was no t s u pp o rt ed b y l eg al au t h o ri t y ); Pa t t er s o n v. Pr o f ’l Res

., In c.

, 1 4 0 Ga. Ap p

. 3 1 5, 3 1 6 (3 ) (2 3 1 SE2 d 8 8 ) (1 9 76 ) (“ [ Wh e n ], a s h ere, t h e b ri ef

co n tai n s n o t h in g m o re th an a s t at em en t o f co n t en t i o n s u n s u p p o rt ed b y ci t at i o n o f

l eg al au t ho ri t y

, t h e en u m erat io ns o f erro r m u s t be d eem ed ab an d o n ed u n d er Ru l e [2 5

(c) (2 )] o f t h i s co u rt

. ”); s ee al so Co u rt o f Ap p eal s Ru l e 2 5 (c) (2 ) (“ A n y en u m erat i o n

o f erro r wh i ch i s n o t su p p ort ed i n t h e b ri ef b y ci t at io n o f au t h o ri ty o r arg u m en t m ay

b e d eem ed ab an d on ed .”). S ee g en er a l l

y Fl o wer s v. S t at e

, 2 69 Ga. Ap p

. 44 3

, 4 4 5 (1 )

(6 0 4 SE2 d 2 8 5) (2 0 0 4 ) (“ As we h av e ex p l ai n ed

, l eg al an al y s is i s

, at a m i n i m u m

, a

d i s cu s s i o n o f t h e ap p ro p ri at e l aw as ap pl i e d t o t h e rel ev an t fact s .” (p u n ct u at i o n

o m it t ed )).

8Un d er OCGA § 9 -1 5 -1 4 (a), a t ri al co u rt s h al l award reas on ab l e an d n eces s ary

at t o rn ey fees wh en a part y h as as s ert ed a po s i ti o n t h at l ack ed an y ju s t i ci ab l e i s s u e o f

l aw o r fact s o th at i t co u l d n o t r e a s o n ab l y b e b el iev ed th at a co u rt wo u l d accep t i t

.

Th e co u rt m ay al s o award at t o rn ey fees u n d er OCGA § 9 -1 5 -1 4 (b ) i f i t fi n d s t h at a

p a r t y bro u g h t an act i on o r rai s ed a d efen s e th at l ack ed s u b s t an t ial ju s t i fi cat i o n,

b ro u gh t an act io n fo r d el ay o r h aras s m en t

, o r u n n eces s ari l y ex p an d ed t h e pro ceed i n g

b y ot h er im

p ro p er co n d uct

. Bu t wh en award i n g fees u n d er OCGA § 9 -1 5 -1 4 (a) o r

(b ), t h e co u rt “ m

u s t l im i t t h e fees award t o t h o s e f e e s i n c u rred b ecau s e o f t h e

s an ct i o n ab l e co n d u ct .” 3 Th u s

, “ l u m p s u m ” o r u n ap p o rt i o n ed at t o rn ey fees award s are

“ n o t p erm i t t ed in G eo rg i a.” 4 Acco rd i n g l y

, we wi l l v acat e an d rem an d fo r fu rt h er fact

fi nd i ng wh en “ t h e t ri al co u rt ’ s o rd er, o n i t s face[,] fai l s t o s h ow th e co m p l ex d eci s i o n

m ak i n g p ro ces s n eces s ari l y i nv o l v ed i n reach i n g a p art i cu l ar d o l l ar fi g u re an d fai l s

t o art i cu l at e wh y ” i t award ed o ne am o u nt o f fees rat h er t h an an o t h er un d er OCGA §

9 -1 5 -1 4

. 5

3 Br ewer v. Pa u l

k

, 2 9 6 Ga. Ap p

. 2 6

, 3 1 (2 ) (6 7 3 SE2 d 5 4 5 ) (2 0 09 ) (p u n ct u at i o n

o m it t ed ).

4 Id

.

5 Tr o t ma n v. Vel oci t ea ch Pr o j ect Mg m t

., LLC

, 3 1 1 Ga. Ap p

. 2 0 8, 2 1 4 (6 ) (7 1 5

SE2 d 4 4 9) (2 0 1 1) (p un ct u at i o n o m i t t ed ).

9Ad d it i on al l y

, i n d i v o r c e an d al i m o ny cas es

, a t ri al co u rt m ay award at t o rn ey

fees u n d er OCGA § 1 9 -6 -2 (a) (1 ), aft er “ co n s id er[i n g] t h e fi n an ci al ci rcu m s t an c e s

o f b o t h p art i es .” Bu t wh en rev i ew o f t h e reco rd d oes no t rev eal wh et her t h e t ri al co u rt

b as ed an at t o rn ey -fees award o n OCGA § 1 9 -6 -2 o r OCGA § 9-1 5 -1 4, “ t h e i s s u e o f

at t o rn ey fees m

u s t b e rem an d ed fo r an ex pl an at i o n o f t h e s t at u t o ry b as i s fo r t h e award

an d an y fi n d i n gs n eces s ary t o s u p p o rt i t .” 6

Here, t h e t ri al co u rt ’ s o rd er co n t ai n s n o referen ces t o ei t h er t h e s t at u t o ry b as i s

fo r, o r t h e co n d u ct u n d erl y i ng

, i t s at t o rn ey

- f e e s award

. In d eed

, t h e o rd er m erel y

p ro v id es t h at “ [Van ] i s al so award ed at t o rn ey ’ s fees i n t h e am o u nt o f $ 7 ,0 56 .2 0 an d

ex p en s es o f l i t i g a t i o n i n t h e am o u n t o f $ 5 0 0.0 0 .” An d t h e tran s cri p t o f t he h eari n g

t h at l ed t o th e at t o rn ey -fees award l i k ewi s e s h ed s n o l i g ht on t h e s t at u t e o r co n d u ct

6 W a r d v. W a r d

, 28 9 Ga. 2 5 0

, 2 5 1 (2 ) (7 1 0 SE2 d 5 5 5 ) (2 01 1 ) ( p u n c t u at i o n

o m it t ed ); s ee Th r as h er -S t a r o b i n v. St a r o b i n

, 29 9 Ga. 1 2

, 1 3 (7 85 SE2 d 30 2 ) (2 0 1 6 )

(“ [I] f a tri al co u rt fai l s to m ak e fi n d i n g s of fact s u ffi ci en t t o s u p p ort a n a w a r d o f

at t o rn ey fees u n d er ei th er O C G A § 1 9

- 6 -2 o r OCGA § 9 -1 5 -1 4

, t h e cas e m u s t b e

rem an ded to t h e t ri al co urt fo r an ex p l an at i o n o f t h e s t at u t ory b as i s fo r th e award an d

an y fi n d i ng s n eces s ary

t o s up p o rt i t .” (p u n ct u at i o n o m i tt ed )); Gi l ch r is t v. G i l ch r i s t

, 2 8 7 G a. Ap p

. 1 3 3

, 1 3 3-3 4 (1 ) (6 5 0 SE2 d 7 9 5 ) (2 0 0 7 ) (h o l d i n g th at a ju d g m en t d ev o id

o f fi n d in g s s u p p o rt in g an award u nd er O C G A § 9

- 1 5 -1 4 “ mu s t b e v acat ed an d t h e

cas e mu s t b e rem an d ed fo r reco n s i derat io n ” (p u nct u at i o n o m i t t ed )).

10u n d erl y i n g t h e award

. 7 Acco rd i n g l y

, we v acat e t h i s p o rt i o n o f t he tri al co u rt ’ s o rd er

an d rem an d fo r ex p l an at i o n o f t he s t at u to ry b a s i s fo r t h e award an d t h e fi n d i ng s

n eces s ary t o s u p p ort i t

. 8

(c) Fi n al l y

, M ach el le t ak es i s s u e wi t h t h e d i v o rce d ecree’ s referen ce to

“ ret i rem en t acco u n t s ” wh en s h e co n t en d s t h at t h e acco u n t s a t i s s ue are n o t al l

ret i rem en t acco u n ts

— i .e.

, b ecau s e t h e Em erg en cy Fu n d wa s a p o s t -t ax s av i ng s

acco u n t an d n o t a r e t i rem en t acco u n t

. Bu t as wi th h er fi rs t en u m erat i o n o f erro r,

M ach el l e fai l s to pro vi d e an y ci t at i o n t o au t h o ri t y

, i n v i o lat i o n o f o u r ru l es

, an d t hu s

ab an do n ed t hi s arg u m en t

. 9 A d d i t i o n al l y

, al t h o u g h M ach el l e co n t en ds th at t h i s

referen ce i s a “ s i g n i fi can t m i s t ak e,” s h e fai l s t o al l eg e w h at

, i f an y

, h arm res u l t ed

7 Cf

. S i mmo n s v. S i mmo n s

, 2 8 8 Ga. 6 70

, 6 7 3 -7 4 (6 ) (7 0 6 SE2 d 4 5 6 ) (2 0 1 1 )

(h o l d i n g t h at t ri al co u rt d i d n o t ab u s e i t s d i s cret i o n i n award i n g at t o rn ey fees wh en

i t w as p o s s i b le t o d i s cern fro m t h e reco rd t h e s t at u t o ry

b as is fo r t h e co u rt ’ s award ).

8 See, e.g

. , V

i s k u p v. Vi s ku

p

, 2 9 1 G a. 1 0 3, 1 0 6 (3 ) (7 2 7 SE2 d 9 7 ) (2 0 1 2 )

(“ W h en t h ere i s m o re t h an o n e s t at u to ry bas i s fo r t h e at t o rn ey -fee award an d n ei t h er

t h e s t at u to ry b as i s fo r t h e award n o r t h e fi n d i n gs n eces s ary to su p p o rt an award i s

s t at ed i n t h e o rd er an d a rev i ew o f t h e reco rd d o es n o t rev eal th e b as i s o f th e award

,

t h e cas e i s rem an d ed fo r an ex pl an at i on o f t h e s tat u t o ry b as i s fo r t h e award an d t h e

en t ry o f an y fi n d i n g s n eces s ary

t o s u p p o rt i t.”).

9 S ee s u p r a n o t e 2

.

11fro m referen ci ng t h e acco u n t s in t h i s way

. Th u s

, ev en t o t he ex t en t t h at t hi s referen ce

i s erro neo u s , i t i s h arm l es s. 1 0

2

. In h er s eco n d ap p eal

, in Cas e No

. A1 8 A0 5 15

, M ach el l e ch al len g es t h e t ri al

co u rt ’ s o rd er o n t h e p art i es ’ co m p et i ng p et i t i o n s fo r co n t em p t

, arg u i n g t h at t h e o rd er

co n st i t u t es an i m

p erm i s s i b l e m o d i fi cat i o n o f a d i v o rce d ecree i n a co nt em p t act i o n.

W e ag ree.

It i s wel l s et t l ed t hat a co u rt “ m ay n o t m o d i fy

a d i v o rce d ecree i n a co n t em pt

o rd er, b u t m ay i nt erp ret an d cl ari fy i ts p rev i ou s d ecree.” 1 1 An d i n o rd er t o d et erm i n e

wh et h er an o r d e r i s a cl ari fi cat i on o r a m o d i fi cat i o n

, t h e t es t i s “ wh et h er t h e

cl ari fi cat i o n i s reas on ab l e o r wh et h er i t i s s o co n t rary to th e ap p aren t i n t en t i o n o f t h e

o ri g i nal o rd er as t o am ou n t t o a m o d i fi cat io n

. ” 1 2 W h en a t ri al co u rt award s an as s et

1 0 S ee Dr i ver v. Dr iver

, 2 9 2 G a. 8 0 0

, 8 04 (4 ) (7 4 1 SE2 d 63 1 ) (2 0 13 ) (h o l d i n g

t h at t ri al co u rt ’ s m i s i d en t i fi cat i o n o f d o cu m en t ary s o u rce o f ot h erwi s e co rrect fi g u re,

wh i ch was s u p p o rt ed b y

reco rd ev id en ce, was h arm l es s).

1 1 Po l l a r d v. Po l l a r d , 2 9 7 Ga. 2 1 , 2 2 (7 7 1 SE2 d 8 7 5 ) (2 0 1 5 ).

1 2 Id

. at 2 3 (p u n ct u at i o n o m i t t ed ); a cco rd Ka u f m a n n v. Ka u

fma n n

, 2 46 Ga. 2 6 6,

2 6 8 (3 ) (2 7 1 SE2 d 1 75 ) (1 9 8 0 ).

12i n a co n t em

p t p ro ceed in g t h at is d i fferen t fro m t hat award ed i n a d i v o rce d ecree, t h e

rev i ewi n g co u rt l o o k s t o t h e n at u re o f t h e as s et award ed

t o d et erm in e wh et h er i t i s eq u i v al en t t o t h e as set award ed i n th e d iv o rce

p ro ceed i n g s

. If i t w as i n e s s e n ce t h e s am e as set

, t h e co u rt d i d n o t

i m p ro p erl y m o d ify t h e t erm s o f t h e d ecree, b ut m erel y co n s t ru ed th e

rel ev an t p ro vi si o n t o d et erm i n e t h e i n t en t o f t h e d ecree. Co n v ers el y , i f

t h e co u rt u s ed t he co n t em p t p ro ceed i n g t o s u b s t a n t i a l l y al t er t h e fi nal

d ecree, i t am o un t ed t o an u n au t h o ri zed m o di fi cat i o n

. 1 3

Here, t h e fi n al d i v o r ce d ecree was p l ai n an d un am b i gu o u s : V an was t o p ay

$ 1 4 7 ,6 9 0 .3 0 i n fu l l t o h i s at t o rn ey ’ s es cro w acco u n t, an d h is at t o rn ey w a s t h en to

d i s b u rs e $ 1 4 7 ,6 9 0.3 0 in fu l l t o M ach el l e wi t h i n 3 0 d ay s o f t he d i v o rce d ecree b ei n g

s i gn ed

. It i s u n d i s p u ted t h at t hi s o rd er was d raft ed b y Va n ’s a t to r n ey an d

, t h u s

, h e i s

res p o n s i b l e fo r an y fai l ure t o co n s i d e r t h e t ax i m p l icat i o ns o f t h e p l ai n an d

u n am b i g u o u s w o rd i n g o f th e d i v o rce d ecree o r i n h i s arg u m en t s an d p res en t at i o n o f

ev i d en ce d u r i ng t h e t ri al

. Acco rd i n g l y

, t he tri al co u rt ’ s o rd er o n th e co m p et i n g

m o ti o n s fo r co nt em

p t d i d n o t “ m erel y co n s t ru e” t h e rel ev an t po rt i o n s o f th e d i v o rce

d ecree, wh ich award ed a l u m p s u m of $ 1 4 7,6 90 .3 0 to M ach el l e wi t h n o referen ce to

1 3 Po l l a r d , 2 9 7 Ga. at 2 3 (p u n ct u at i on o m it t ed ); a cco r d Ca s on v. Ca s o n

, 2 8 1

Ga. 2 9 6 , 2 9 7 -9 8 (1 ) (6 3 7 SE2 d 7 1 6) (2 00 6 ).

13t ax i m

p l i cat i o n s

, t o b e pai d i n fu l l t o an es cro w acco un t an d t h en d i s b urs ed t o h er in

f u l l t hereaft er. In s tead

, t h e co n t em p t p ro ceed i n g an d i t s res u l t in g o rd er su b s t an t i al l y

al t ered th e fi n al di v o rce d ecree b y n o t o n ly al t eri n g t h e am o u n t t o b e p ai d t o M ach el l e

(d u e t o t ax co n s i d erat i o n s), bu t al s o t h e m an n er i n wh i ch th at a m o un t was t o b e

d i s b u rs ed

. Th u s

, t he t ri al co u rt ’ s o rd er i n th e co n t em p t p ro ceed in g was

u n q u es t io n ab l y an u nau t h o ri zed m o d i fi cat i o n o f t h e fi n al d i v o rce d e cree, an d as a

res u l t, t h e o rd er m

u s t b e rev ers ed

. 1 4 Ou r h o l d i ng do es n o t

, o f co urs e, rel i ev e Van o f

h i s o b l i gat i o n t o t ran s fer t o M ach el l e $ 1 47 ,6 9 0

. 3 0 as req u i red b y t h e di v o rce d ecree.

Becau s e we rev ers e t he tri al co u rt ’ s o rd er i n t h e co n tem pt p ro ceed i n g, we n eed

n o t ad d res s M ach el l e’ s rem ai ni n g en u m erat i o n s of e r r o r i n Cas e N o

. A1 8 A0 5 1 5,

wh i ch are t h at t h e co u rt ’ s o rd er co n s t i tu t es an i m p erm is s i b l e m o d i fi cat i o n o f t h e

d i v o rce d ecree o u t s i de t h e t erm o f co u rt an d t h at th e co u rt ’ s fact u al fi n d i n g s are

u n s u pp o rt ed b y

t he reco rd

.

1 4 S ee Ki l l i n g s wo r t h v. Ki l li n g

s wo r th

, 2 8 6 Ga. 2 3 4

, 2 3 6 (2 ) (6 8 6 SE2 d 6 4 0 )

(2 0 0 9) (rev ers i n g co n t em pt -p ro ceed i n g o rd er t h at hu s ban d p ay wi fe $ 1 8 5 0 i n cas h in

l i eu o f t ran s ferri n g h al f o f h is 4 0 1 (k ) fu n ds t o h er as req u i red b y d i v o rce d ecree wh en

s am e co n s t i t u t ed m od i fi cat i o n o f d ecr e e wh en decree s p eci fi ed h o w w i fe’ s i n t eres t

i n 4 0 1 (k ) acco un t wo u ld be cal cu l at ed an d m an n er i n wh i ch t ran s fer was t o b e

acco m pl i s h ed

, i ncl u d i n g req u iri n g wi fe’ s co u n s el t o p rep are a q u a l i f i ed d o m es t i c

rel at i o n s o rd er, wh i ch h ad n o t b een d o n e, a n d w h e n co n t em p t -p ro ceed in g o rd er

wo u l d h av e t ran s m

u t ed 4 0 1 (k ) award i n t o a cas h o b l i g at i o n p res en t l y d u e).

14Fo r al l t h es e reas o n s, i n Cas e No

. A1 8 A0 5 1 4, we affi rm i n part

, v acat e i n p art

,

an d rem an d fo r fu rt h er p ro ceed i n g s co n s i s t en t w i t h t h i s o pi n i o n

. A n d i n Cas e No

.

A1 8 A0 51 5 , we rev ers e.

Ju d g men t a f f i r med i n p a r t

, va ca t ed i n p a rt

, a n d ca s e r ema n d

ed f o r f u r t h er

p r o ce e d i n g

s i n Ca s e No

. A1 8

A0 5 1 4

. Ju d

gmen t r ever

s ed i n Ca s e No

. A1 8

A0 5 1 5.

Do yl e, P. J., a n d

Mer ci er , J., co n cu r

.

15