Opinion ID: 1979745
Heading Depth: 2
Heading Rank: 2

Heading: Income Imputed for Value of Health Insurance

Text: [¶ 15] Gross income includes income from an ongoing source, including, but not limited to . . . expense reimbursements or in-kind payments received by a party in the course of employment or self-employment or operation of a business if the expense reimbursements or in-kind payments reduce personal living expenses. 19-A M.R.S. § 2001(5)(A)-(B); see also Knowles v. Knowles, 588 A.2d 315, 318 (Me.1991). In the present case, subsection (5)(B) provided the authority for the court to include the value of Bell's rent-free housing, use of vehicles, and other payments for his living expenses in calculating his gross income, because the value of these items was received by Bell in lieu of wages in the course of his employment and reduced his personal living expenses. Here, we need not address, as a general matter, whether a court may include the amount an employer contributes to an employee's health insurance plan when calculating gross income. [¶ 16] Carolan's testimony that she receives employer-paid health insurance in lieu of a wage increase supports the court's conclusion that the health insurance payments are in-kind benefits subject to imputation to gross income pursuant to section 2001(5)(B). This result provides similar treatment for Carolan's and Bell's employer-paid health benefits. Thus, the court did not err in its treatment of employer-paid health benefits to impute income to each party pursuant to subsection (5)(B). [¶ 17] While there was no evidence of the actual amount of Carolan's employer's health insurance payments, the court did not err in finding that the value of Carolan's health insurance benefits was $2578. The court arrived at this amount by multiplying Bell's employer's monthly rate for single employees, $214.85, by twelve. Using this amount to infer the value of Carolan's employer's payments was reasonable and not an abuse of discretion.