Opinion ID: 2639466
Heading Depth: 1
Heading Rank: 4

Heading: Statutory Goals

Text: In keeping with our primary responsibility to give effect to the General Assembly's intent, People v. Norton, 63 P.3d 339, 343 (Colo.2003), we begin our analysis by examining the statutory goals of the child support guidelines. Their stated purposes are: to establish adequate child support based on parental ability to pay; to make awards more equitable; and to promote settlements: (I) To establish as state policy an adequate standard of support for children, subject to the ability of parents to pay; (II) To make awards more equitable by ensuring more consistent treatment of persons in similar circumstances; (III) To improve the efficiency of the court process by promoting settlements and giving courts and the parties guidance in establishing levels of awards. § 14-10-115(3)(c)(I-III), 5 C.R.S. (2002) (emphasis added). A child support order should serve these three statutory purposes and the best interests of the child. In re Marriage of Aldrich, 945 P.2d 1370, 1375 (Colo.1997); Abrams v. Connolly, 781 P.2d 651, 656 (Colo. 1989). Section 14-10-115(1), 5 C.R.S. (2002), requires the court to consider all relevant factors in determining the amount of child support that is reasonable under the circumstances. Considering all relevant factors implements the Act's underlying legislative policy to mitigate the potential hardship to children caused by the dissolution of marriage and assure their ongoing support. Aldrich, 945 P.2d at 1375. Ability to pay is generally calibrated on the basis of actual gross income, unless the facts of the case indicate that the parent is voluntarily unemployed or underemployed. Certainly, at the very least, the statute requires that a parent have the ability to earn a higher income but refuse to do so before income can be imputed to him or her. Indeed, the ALI recommends imputing income that can be potentially earned only when the parent is believed to be concealing income or to be shirking in his or her efforts to earn income: Imputation is used when the obligor is believed to be concealing income or to be shirking in his efforts to earn income. Imputation is troubling when the obligor is charged with obligations that he may not be able to pay, even with the best of efforts. Failure to pay child support may have serious legal consequences for the obligor; thus, the court should exercise caution when considering imputation of earnings to a support obligor suspected of shirking gainful employment. American Law Institute, Principles of the Law of Family Dissolution: Analysis and Recommendations § 3.14(5) cmt. e(i) (2002) (emphasis added). When a parent declines to pursue higher paying employment in order to shirk child support obligations, imputing income to the parent serves the goal of requiring parents to support their children to the extent of their reasonable ability to pay. On the other hand, the automatic imputation of income at the level of pay the parent earned before being fired would prevent the court from examining the present circumstances of the parent's incoming earning ability, would not result in like treatment for similarly situated parents, and would not necessarily take into account the best interests of the child. Likewise, a per se rule of income imputation based on termination for misconduct might promote quick settlements, but could clearly result in judicial orders that set child support at unattainable or unrealistic levels for a parent who intends to pay but can never achieve the ordered amount. We conclude that the General Assembly intended income imputation to be an important exception to the normal rule of computation based on actual gross income of the parent. This exception applies when the parent shirks his or her child support obligation by unreasonably foregoing higher paying employment that he or she could obtain. The legislature meant this exception to prevent detriment to children by deterring parents from making employment choices that do not account for their children's welfare. Nevertheless, the General Assembly intended courts to approach income imputation with caution. Legislative history aids in this construction of the statute.