Court Opinion

ID: 9669622
Source: CourtListenerOpinion
Date Created: 2023-08-24 03:01:45.581654+00
Date Added: 2024-06-11T18:15:58.734622
License: Public Domain

VANDE WALLE, Chief Justice,
concurring specially.
I write separately with respect to the inclusion of deferred income within the definition of gross income for purpose of the guidelines. I agree that children cannot wait for support and that obligors should not be allowed the option of deferring income until the child reaches adulthood and no support obligation remains. But, it is apparent the supposition is that the withdrawal will come when the obligation is ended. What will happen in those possibly rare circumstances in which the deferred income is withdrawn *178while the support obligation is still in effect? Will it be considered income going in and coming out?
Or, if there are several children, some who reach majority before withdrawal and others after withdrawal, will the deferred income be considered income only for those children who are eligible for support at the time it is deferred but not for the obligation remaining when it is withdrawn? Does the deferred income lose its identity once deferred and reemerge with a new identity when combined with earnings and then withdrawn? We do not and need not answer these questions now but the majority opinion provides the yeast to ferment these questions for the future.
There is also some inconsistency in holding that past overtime wages must be included, without regard to whether or not overtime is likely in the future, but also holding that the trial court need not base its child support determination solely on the twelve months preceding the filing of the motion for increased support. I agree that the children should share in the income. I continue to adhere to the position set forth in the concurrence in Helbling v. Helbling, 541 N.W.2d 443, 448 (N.D.1995) [VandeWalle, C.J., concurring in result] that where a “ ‘windfall’ is clearly one-time ... the better procedure is for the trial court to automatically provide for a reduction in support when the effect of the windfall ceases.” Although the trial court determined that the overtime was an “unknown variable” for future child support payments, I would not classify it as a windfall. Nevertheless, the trial court could specify different levels of support which would automatically reduce or increase with more or less overtime, thus avoiding a needless motion.