Opinion ID: 1708123
Heading Depth: 1
Heading Rank: 9

Heading: application of precedent

Text: The fact situation in this case is different from those in Schulze, Lainson, or Hanthorn. Here, the father has died and the estate is seeking to offset child support payments by the amount of Social Security benefits received on behalf of the daughter. In reported cases involving Social Security death benefits paid to a child, courts have allowed the noncustodial parent to credit Social Security payments toward child support, even though the payments are received on account of the death of the noncustodial parent. As the court pointed out in In re Marriage of Meek, 669 P.2d 628 (Colo.App.1983), Social Security death benefits represent money earned and contributed through the efforts of a working parent or spouse, which payments, like proceeds on an insurance policy, substitute as income to the worker's family should he or she die or become disabled. The court in In re Marriage of Meek therefore treated the benefits to which the minor child was entitled as a result of her father's death as payments in the nature of support. See, also, Bowden v. Bowden, 426 So.2d 448 (Ala.Civ.App.1983) (under North Carolina law, death benefits paid minor from Social Security account of deceased father could be credited against monthly obligations under separation agreement of parents); Board v. Board, supra (estate of deceased father entitled to have its obligation for child support credited for Social Security benefits paid for child support); Gibson v. Gibson, 110 Mich. App. 666, 313 N.W.2d 179 (1981) (all relevant factors, including child's income from Social Security payments, must be considered by trial court in deciding request made by personal representative of estate of deceased former husband to discharge child support payments to extent of Social Security benefits received by child). Contra, Matter of Estate of Patterson, 167 Ariz. 168, 805 P.2d 401 (Ariz.App.1991) (noncustodial parent not entitled to credit against child support obligation for federal benefits children would have been entitled to receive regardless of divorce and that do not decrease noncustodial parent's own income); Estate of Brummett by Brummett v. Brummett, 472 N.E.2d 616 (Ind.App.1984) (trial court did not abuse discretion in failing to revoke child support order when, as result of death of parent obligated to pay support, beneficiary of order was receiving Social Security survivor's benefits); In re Marriage of Foley, 501 N.W.2d 497 (Iowa 1993) (income child receives from Social Security, as beneficiary of deceased parent, not available for offset against adoptive parent's child support obligations). Whether the Social Security benefits are received because of disability, retirement, or death of the obligor, courts allowing credit for Social Security payments against the parent's child support obligation reason that dependency benefits are not a mere gratuity from the federal government. The benefits have been earned in part through the employee's payment of Social Security taxes. See, Flemming v. Nestor, 363 U.S. 603, 80 S.Ct. 1367, 4 L.Ed.2d 1435 (1960), reh'g denied, 364 U.S. 854, 81 S.Ct. 29, 5 L.Ed.2d 77; Potts v. Potts, 240 N.W.2d 680 (Iowa 1976); Andler v. Andler, 217 Kan. 538, 538 P.2d 649 (1975); Chase v. Chase, 74 Wash.2d 253, 444 P.2d 145 (1968). It should not matter to the custodial party that the obligor is given credit; the purpose of the order has been accomplished. See, also, Binns v. Maddox, 57 Ala.App. 230, 327 So.2d 726 (1976); McCloud v. McCloud, 544 So.2d 764 (La.App.1989); Newton v. Newton, 622 S.W.2d 23 (Mo.App. 1981). As the Arkansas court indicated in Cash v. Cash, 234 Ark. 603, 353 S.W.2d 348 (1962), the Social Security payments made by the federal government to the dependent son were earned in part by the appellant himself and were not altogether a gift from the federal government. In like fashion, we have ruled that amounts paid to a mother under a military allotment are to be credited against child support payments owed by the father. Hopwood v. Hopwood, 169 Neb. 760, 100 N.W.2d 833 (1960). In affirming the judgment of the trial court that the father was not indebted to the mother, the court found that the payment of allotments, including the amount deducted from the soldier's pay and that allowed by the government under the Servicemen's Dependents Allowance Act of 1942, would be applied against the father's child support obligation. In so holding, the court found that the right to this additional allowance from the government was wholly dependent on the fact that the father was serving in the armed services. In Hanthorn v. Hanthorn, 236 Neb. 225, 227, 460 N.W.2d 650, 652 (1990), the noncustodial parent who sought credit for Social Security benefits filed an `Application for Credit for Social Security Payments on Child Support.' The court did not require a modification hearing, although a hearing was held to adduce evidence. Likewise, in Schulze v. Jensen, 191 Neb. 253, 214 N.W.2d 591 (1974), the crediting of Social Security benefits toward court-ordered child support was done from a creditor's bill. On the other hand, a modification hearing implies a change in the amount of the court's order on behalf of the minor child and, consequently, requires a material change in circumstances. See, Wulff v. Wulff, 243 Neb. 616, 500 N.W.2d 845 (1993); Czaplewski v. Czaplewski, 240 Neb. 629, 483 N.W.2d 751 (1992). Here, no change in the amount of payment is requested; the only change is the source of that payment. Therefore, a request to credit Social Security benefits does not require a modification hearing as such, but, rather, only an opportunity for the custodial parent to adduce evidence of any inequity that might occur as the result of crediting Social Security benefits toward court-ordered child support. See Board v. Board, 690 S.W.2d 380 (Ky.1985) (crediting of Social Security child support benefits against supporting parent's child support obligation is not a modification of divorce decree requiring motion and procedure). In view of that distinction, the evidential hearing granted by the district court provided the mother with the opportunity to adduce any evidence of inequitableness arising by virtue of crediting the Social Security benefit of $832 per month against the father's court-ordered child support obligation. No such evidence was adduced.