Opinion ID: 2308509
Heading Depth: 2
Heading Rank: 2

Heading: Cost of Replacement Health Insurance

Text: [¶ 13] In awarding child support to Maili, the trial court found that it would cost her $3732 annually to replace Charles's medical benefits after the divorce, and then imputed that amount to Charles as income. As discussed above, the components of gross income for the purpose of determining child support are established by statute. 19-A M.R.S. § 2001(5). The basic statutory definition speaks to cash benefits received. 19-A M.R.S. § 2001(5)(A), (B). [¶ 14] There is no evidence that Charles received any cash payment for his military health coverage that would qualify for inclusion as gross income under section 2001(5)(A) or (B). While a court may properly consider [t]he provisions for . . . health insurance benefits of each party when awarding spousal support, [6] its assignment of income for the purpose of calculating child support, absent a justifiable deviation from the guidelines, is limited to those amounts set out in section 2001(5). Because the statute does not allow the replacement cost of health insurance for Maili to be imputed as gross income to Charles, the trial court erred in doing so.