The ALJ's net income finding is the average of respondent's eleven 1996 paychecks received in evidence at the time of the modification hearing. The overtime that was reflected in those paychecks was included in the net income calculation. Accordingly, the ALJ's calculation has a reasonable basis in fact. Appellant claims that the ALJ erred by deducting respondent's 401K contribution. Reasonable pension contributions are a deduction when calculating net income.
Deductions can include voluntary contributions if they are reasonable.
This evidence can support a finding of reasonableness and provides a basis in fact for the ALJ's determination of net income. Under these circumstances, we choose not to remand where remand would only result in a finding consistent with what is already contained in the record. Retired judge of the district court, serving as judge of the Minnesota Court of Appeals by appointment pursuant to Minn. Const.