Child Support Enforcement - Sarpy County Nebraska

Gase v. Gase, 266 Neb. 975, 671 N.W.2d 223 (2003)
While the decision to participate in a retirement plan may be voluntary in the first
instance, where contributions made to the plan thereafter become mandatory, the
minimum contribution required by the plan in effect at the time child support is
calculated is deducted from income in determining a party’s net income.
Gress v. Gress, 274 Neb. 686, 743 N.W.2d 67 (2007)
Issue: How many years back should a court go in averaging income of parents with fluctuating
income.
As a general matter, in the determination of child support, income from a selfemployed
individual is determined by looking to that person’s tax returns.
(Reviewing) a 3-year average (income) tends to be the most common approach in
cases where a parent’s income tends to fluctuate. It is not necessary for a court to
look back more than three years.
Henderson v. Henderson, 264 Neb. 916, 653 N.W.2d 226 (2002)
The Nebraska Child Support Guidelines provide that in calculating the amount of
support to be paid, a court must consider the total monthly income, defined as the
income of both parties derived from all sources, except all means-tested public
assistance benefits. Social Security disability insurance program benefits are not
means-tested public assistance benefits, but are based on prior earnings of the
recipient, not on the financial need of the recipient.
Mehne v. Hess, 4 Neb. App 935, 553 N.W.2d 482 (1996)
Entire net amount received from personal injury settlement award constitutes income
for child support purposes
Robbins v. Robbins, 3 Neb App. 953, 536 N.W.2d 77 (1995)
Findings regarding an employee's level of income should not be based on the
inclusion of income that is entirely speculative in nature and over which the
employee has little or no control.
Simpson v. Simpson, 275 Neb. 152, 744 N.W.2d 710 (2008)
Paragraph D [now § 4-204] of the Nebraska Child Support Guidelines defines total
monthly income as income “derived from all sources, except all means-tested public
assistance benefits which includes any earned income tax credit and payments
received for children of prior marriages.” The guidelines are very specific — all
income from all sources is to be included except for those incomes specifically
excluded. Not excluded under the guidelines is compensation meant to offset a
spouse’s increased cost of living while residing in a different locale. We conclude,
therefore, that … expatriate compensation is income for purposes of support
calculations.
But…
Under the facts of this case, we cannot say that the district court abused its
discretion when it determined that Robert’s expatriate compensation is not
reasonably available for child support payments.
State o/b/o Joseph F. v. Rial, 251 Neb. 1, 554 N.W.2d 769 (1996)
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