Statutes for equitable division of the assets (NJ Rev Stat § 2A:34-23.1) and alimony and maintenance (NJ Rev Stat § 2A:34-23) apply to high-asset divorce cases. In addition, New Jersey Rules of Court Appendix IX-A, Considerations in the Use of Child Support Guidelines, creates special rules for cases of combined net income totaling $187,200 or more. The court applies the child support formula up to $187,200 and then exercises discretion with additional family income and the needs of the child.