FAQs

Support 2008 (Washington, Kentucky, Florida, and Michigan) are the year 2008 versions of Craig Ross’s "Support Series" of programs. The first versions, for use in Michigan, were written in the late1970's and were simply pencil and hand calculator models for evaluating alimony/maintenance cases. Since that time there have been many revisions to the original program which now includes child support calculations and other additional features. Support 2008 is now widely used as a routine part of domestic practice throughout Michigan, Kentucky, Florida and Washington. A New version of our "Support Series" has recently been developed for use in the state of Maryland but is only available from the Bruce A. Kaufman Center for Family Law of the Women's Law Center of Maryland.

These programs contain the following features:

1) Alimony/Maintenance Recommendations: The maintenance recommendations generated within Support 2008 represent a continuing and protean idea as to how alimony arguments should be resolved. The maintenance suggested is not intended as a "prognosticator" of what any court or referee will order or recommend, though it is more likely than not to be what Craig Ross, a nationally known alimony theorist, thinks based primarily on the factors listed in the respective state guidelines for Michigan, Kentucky, Florida, and Washington.

The question often arises as to the "intent" of the alimony program. The vision is that the maintenance recommendations generated by the program be used as a "tool" in evaluating maintenance and alimony claims. It is not an attempt to pre-empt the field of thought. We don’t think any algorithm or guideline can or should do this. The point of the alimony program is to provide practitioners with a starting place to analyze a case, from the viewpoint of someone who has seen thousands of cases.

We encourage attorneys to look at the "bottom lines" of any maintenance run and ask the question whether these bottom lines make sense given everything one knows about the case. And why or why not. The point of the program is to allow the user to try his or her answers and evaluate whether these answers are more or less logical than those suggested by the program. The alimony algorithms within Support 2008 contain substantive changes from earlier versions, and continue to undergo minor changes based on the input from attorneys in Michigan, Kentucky, Florida, and Washington.

As with any attempt of this sort there is always some element of art in using the program. We suggest one "play" with the program and check out all the on-screen information before applying it to the "real" world. In other words, there are no express or implied warranties. We appreciate all comments about the theory, and Craig Ross is available to discuss problems in using this program or to discuss any answer that might look "strange" or "wrong". He does not charge for these interactions.

2) Child Support Calculator: Support 2008 has been updated and adapted to reflect the current child support guidelines of their respective states. These programs greatly simplify and automate child support calculations. The versions for Kentucky, Florida, and Washington quickly allow for the production and printing of their state's individualized child support child worksheets. Of course, a basic familiarity with each state's child support guidelines is useful in trying to make sense of cases. The Michigan version does not use a worksheet.

Besides the automatic calculation and preparation of child support worksheets, the individual state versions of the program have an express data entry screen that quickly allows the calculation of child support and the generation of a separate proprietary child support report.

In addition, the program for Washington will generate the financial declaration form which can be directly tied to the data in the child support worksheet.

3) Federal Tax and FICA/SE Estimator: Support 2008 will generate basic federal tax estimates and FICA/SE tax estimates for each parent. These tax estimates are based on the year 2008 federal tax codes. The program assists in the quick evaluation of the tax implications of each case. The net incomes of each parent that results from which parent takes the federal tax exemptions for their children, or gets the child tax and/or child care tax credits are generated by the reports within the program. While the program is not intended to be a comprehensive tax calculation program or a substitute for expert tax advice, it will quickly allow evaluations of common tax issues in many case situations. The programs will be updated yearly for changes in the federal tax code. See several of the other links within this FAQ page for more information on taxes.

4) Unallocated Support: Support 2008 contains an alternative calculation suggesting "family support" transfers. The point of this methodology is to increase the number of dollars accruing to the family by use of a unified payment. The program provides an original suggestion as a place to start. It is intended that an unallocated award be adjusted/defined to either (a) increase both parties’ net incomes and/or (b) make certain neither party has "less" via an unallocated award than with child support and alimony. There are traps in unallocated awards. Check with an accountant/lawyer experienced in use of the mechanism.

5) Defined Benefit Pension Plan Valuations Calculators: Support 2008 contains two versions for calculating the present value of a defined benefit plan. One is the earlier Ross-Becker model, produced back in 1990. The second is a version named DB 2000 that updates life expectancy tables and sorts for sex and race. The program default is to the latter, but both models can be run. There is a monograph within the program on valuing pension plans. We stress that the programs are not a substitute for actuarial evaluation nor intended as a substitute for expert advice as to the present value of these kinds of assets. The intent is to provide an aid and another tool in the evaluation of a case.

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How Are Federal Taxes Estimated?

The Federal tax calculations provided by Support 2008 incorporate any changes made to the Federal tax code for the 2008 tax filing year. This includes the 2008 inflation adjustments as provided by the IRS and any changes mandated by the Jobs And Growth Tax Relief Reconciliation Act of 2003 and other recent federal tax legislation.

Please note that Support 2008 is not intended to be a comprehensive tax calculation program or a substitute for expert tax advice, but it will generate a functional tax estimate in most case situations. Support 2008 is updated yearly or whenever changes are made in the Federal tax code. Any mid-season updates due to Federal or state tax law changes are made available to program users as a free download.

In Support 2008, the adjusted gross income that is subject to tax is determined by subtracting out, from the gross taxable incomes entered in the program, the standard deduction or itemized deduction and any exemption deductions. Also subtracted from gross taxable incomes are any IRA, retirement, or self-employed health insurance deductions entered in the program, and 1/2 of any self-employment tax paid for social security and medicare.

When running an alimony/maintenance recommendation, Support 2008 will reduce or increase the individuals adjusted gross income by the amount of the recommended alimony/maintenance transfer. The tax consequences of this maintenance transfer is shown in the program. Child support payments, of course, are not deductible from gross income for Federal tax purposes.

Federal Tax Personal Exemptions: The current deduction for personal exemptions is $3,500 per exemption for the 2008 tax filing year. These exemptions begin to fade out at adjusted gross incomes above $199,950, $159,950, $119,975, and $239,950 for Head of Household, Single, Married Filing Separately, and Married Filing Jointly individuals respectively. For every $2500 that an individual's adjusted gross income exceeds these fade out thresholds for a Single, Head of Household or Married Filing Jointly taxpayer, or for every $1250 over the threshold for a Married Filing Separately taxpayer, this $3,500 per exemption is reduced by 23.34 up to a maximum reduction of $1,167. Thus for the 2008 tax filing year the personal exemption will not go below $2,333 ($3500 - $1167). This means that for an individual with a tax filing status of Single the personal exemption will be reduced to $2,333 when that individual's adjusted gross income exceeds $282,450. For a Head of Household filer the personal exemption will be reduced to $2,333 when adjusted gross income exceeds $322,450. For Married Separate filers this exemption phase out to $2,333 would occur for adjusted gross incomes over $181,225. For Married Joint Filers the maximum phase out would occur at incomes over $362,450.

Federal Tax Standard and Itemized Deductions: Support 2008 gives each parent a standard deduction based on their individual tax filing status. For the 2008 tax filing year, this standard deduction is $8,000 for a Head of Household, $5,450 for a Single or a Married Filing Separately individual, and $10,900 for a Married Filing Jointly individual. Support 2008 gives these standard deductions.

For individuals with extensive itemized deductions, you may wish to over ride the program and enter an itemized deduction. You do this by clicking on the "Itemized Deduction" option button under the "Fed Tax Credits & Deductions" tab of the "Enter Income & Deductions" data entry popup. For the purpose of determining each parent's net income, we suggest that Itemized Deductions should only include those recurring yearly expenses such as home mortgage interest, home property taxes, state and local taxes, and annual gifts to charity. Non-recurring itemized deductions such as one-time medical expenses or one-time casualty and theft losses are most likely not appropriate entries when considering Itemized Deductions.

Some types of Itemized Deductions are subject to potential phase out while other types of Itemized Deductions are no longer subject to limitations. Support 2008 allows an entry for both types of Itemized Deductions. For those types of Itemized Deductions that are limited, the reduction is now 1% times the amount of income that exceeds $159,950 for Head of Household, Single, and Married Joint filers, or that exceeds $79,975 for Married Separate filers. Itemized Deductions subject to limits can only be reduced by a maximum of 26.7% of the declared Itemized Deduction. Support 2008 will apply these phase-outs if appropriate to the Itemized Deductions that are subject to limits as entered in the program.

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How Do The Programs Treat FICA And Self Employment Tax?

Support 2008 calculates FICA and SE taxes based on the year 2008 Federal tax code. For individuals that are not self-employed, FICA is calculated at a rate of 7.65% on the first $102,000 of gross earned income (for social security and medicare), plus 1.45% on any additional gross earned income that exceeds $102,000 (for medicare).

For self-employed individuals, self-employment tax is calculated at a rate of 15.3% on the first $102,000 of net earnings, plus 2.9% on any additional net earnings that exceeds $102,000. For self-employed individuals net earnings are reduced by 92.35% before calculating the self-employment tax. Self-employed individuals can apply a deduction of one half of their self-employment tax from their adjusted gross income before calculating their Federal tax. Support 2008 will apply this deduction for self-employed individuals when estimating Federal tax. Support 2008 requires users to enter all income by clicking on the pink "Enter Income & Deduction" button for each parent. This brings up a tabbed "popup" entry form that breaks down income and income deduction entries.

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What Federal Tax Credits Are Given In The Programs?

Tax credits are different than standard deductions and personal exemption deductions in that tax credits are applied against taxes owed after actual taxes are calculated. In most cases these tax credits can not exceed the amount of taxes owed, although there are exceptions.

Child Tax Credits:

Support 2008 will give individuals a tax credit of $1000 for each child under age 17 claimed as an exemption. For the 2008 tax filing year, these Child Tax Credits fade out at adjusted gross income levels above $75,000 for Head of Household or Single tax status filers, at adjusted gross incomes above $110,000 for Married Filing Jointly tax status filers, or at adjusted gross incomes above $55,000 for Married Filing Separately tax status filers. For every $1000 that an individual's adjusted gross income exceeds these fade out thresholds, the total potential Child Tax Credit is reduced by $50. This means that, for example, for an individual with a tax filing status of Single with two children claimed as exemptions under the age of 17, there would be no child tax credits to apply when that individual's income exceeds $115,000.

For the 2008 tax filing year, Child Tax Credits can not exceed the individual's Federal tax obligation except when the party's earned income exceeds $11,750, in which case an Additional Child Tax Credit can be taken up to the amount of the potential available tax credit that does not exceed 15% of the party's earned income in excess of $12,050. When there are three or more children, the Additional Child Tax Credit can also exceed the amount of Federal taxes owed up to the amount of Federal taxes and FICA owed minus any Earned Income Credit received. Support 2008 will give both the Child Tax Credit and the Additional Child Tax Credit where applicable.

Child Care/Dependent Care Tax Credits: Support 2008 will also apply any Child Care Tax Credits. These credits are applied where a parent has incurred child day care expenses such that the parent can work or look for work. Support 2008 will not apply this credit to a non-custodial parent. A custodial parent may take this credit even if the tax exemptions for the child(ren) have been given to the non-custodial parent. Depending on income, a sliding credit percentage of 20% to 35% is applied against total child care expenses of up to $3,000 for one dependent, or up to $6000 of total child care expenses for two dependents. The maximum credit is 35% of child care expenses when adjusted gross income is $15,000 or less. The 20% credit applies to child care expenses when adjusted gross income exceeds $43,000. A Child Care Tax Credit is not a refundable credit, as it can not exceed the amount of Federal taxes owed.

Earned Income Credits:

Support 2008 will not automatically apply an Earned Income Credit. For example, under the Michigan Child Support Formula Manual, earned income credits are considered "means tested" income and not to be considered in calculating child support. However, you may want to see the impact of an Earned Income Credit to a parent’s tax calculation especially in regards to the program’s alimony recommendations or use it to calculate net incomes in the versions for states outside of Michigan.

For the 2008 tax filing year, an Earned Income Credit is available for certain taxpayers who work and have earned income under $12,880 with no qualifying children, or earned income under $33,995 with one qualifying child, or earned income under $38,646 with two or more qualifying children. The Earned Income Credit is a refundable credit in that it can exceed the amount of taxes owed. For those in lower income brackets with two or more qualifying children, this credit can be several thousand dollars. See IRS publication 596 for more information on this credit.

If you wish to add an Earned Income Credit to a parent's tax calculation you must first check the "Calculate Earned Income" checkbox under the "Fed Tax Credits & Deductions" tab of the "Enter Income & Deductions" data entry popup. If you check the "Calculate Earned Income Credit" checkbox, the program requests that you additionally enter the number of qualifying children to apply for the credit. A qualifying child, for the Earned Income Credit, is a child that has resided with the parent for at least one half of the tax year. An Earned Income Credit is not allowed if a taxpayer has more than $2900 of investment income or is "Married Filing Separately".

Other Tax Credits: Support 2008 will only calculate Child Tax Credits, Child Care Tax Credits, and the Earned Income Credit. If you wish to apply other tax credits to a parent's tax calculation, you can enter any other tax credit directly under the "Fed Tax Credits & Deductions" tab of the "Enter Income & Deductions" data entry popup. Except for the Earned Income Credit and the Additional Child Tax Credit, the total of all tax credits can not exceed the amount of Federal taxes owed.

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Do The Programs Also Estimate State Tax?

For Support 2008 (Kentucky, Michigan, Maryland), state income tax will be calculated for each party using the current income tax code for that state. Washington and Florida, though, currently do not have a state income tax.

In situations where one party lives outside of the respective state of the individual program versions, there is a data entry field within the data entry express screen to enter, depending on the version, either the net state tax rate for the party that lives outside of the local state or the total state tax.

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Can I Over-ride The Tax Estimate Generated By The Programs?

When running a child support calculation from the data entry express screen, there is no way to over-ride the program generated tax estimate. In the versions for Washington, Michigan or Florida, once in the child support report screen, though, you can adjust the parent’s incomes by clicking on the pink "Adjust Income" command buttons. This is something that you might want to do, if you feel the tax estimate generated by the program is too high or too low. This feature, though, is not enabled in the Kentucky version of Support 2008, as child support in Kentucky is calculated on gross incomes and not net incomes after taxes (as in Washington, Florida, and Michigan), making a tax over-ride feature less critical.

In Support 2008 for Washington or Florida when entering case data into a child support worksheet from the worksheet screen and a program generated tax estimate is not desired, you can enter taxes or net incomes directly into the worksheet. To run a child support worksheet in the Washington or Florida version, you do not necessarily need to run a program generated tax estimate.

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How Do I Enter Case Data Into The Programs?

When you first enter either of the Support 2008 programs, you will find yourself within the data entry express screen. This form leads you to other sections of the program. The data entry express screen is similar for all the state versions of the program and contains all of the input fields needed to run a child support or maintenance calculation. There are pink colored command buttons, located on the date entry form, and standard windows style menus, located at the top of the screen, to control the program. Data input fields needed for a child support calculation are designated in black letters, while those fields also required for a maintenance/alimony recommendation are designated in red letters.

Data input fields for the party's income and income deductions are accessed from the Income and Deductions "Popup" dialog. To invoke the Income and Deductions "Popup", you will need to click on the pink command button entitled "Enter Claimant's (or Payer's) Income And Deductions", located on the data entry express screen,

Once all the appropriate data fields have been entered, a child support calculation or maintenance recommendation can be run by clicking on one of the applicable pink command buttons. The program does extensive data checking, and will warn you if some data is missing or seems incorrect.

In the Washington, Florida, and Kentucky versions of Support 2008, you can also enter child support case data directly into the child support worksheets of the respective states without using the data entry express screen.

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Can I Generate A Child Support Worksheet For Washington, Florida, Or Kentucky?

The Washington, Florida, and Kentucky versions of Support 2008 have features to handle their respective state's child support worksheets.

You can also generate a child support calculation, in the Kentucky, Florida, and Washington versions, without first running a worksheet by entering the case data on the data entry express screen and then clicking on the pink "Enter Child Support Calculator" command button. This will generate a child support report without first running a worksheet.

But to go directly to the Kentucky, Florida, or Washington child support worksheets when using those versions of the program, click on the appropriate "Run Worksheet" pink command button located on the data entry express screen that first shows up when you start the program. This brings up a rendition of the worksheet into which you can enter your case data directly into the white colored data entry fields. All calculated fields are shown in a blue color and are generated when you click on the "Calculate Worksheet" command button from the menu line located at the top of the worksheet screen. You may change the scale of the worksheet shown on the screen by clicking on the "Size" menu. You may also change the worksheet font size and font type by clicking on the "Fonts" menu.

If you have already run a child support worksheet you can transfer your input data back to the data entry express screen, by clicking on the "Transfer Data To Express Form" command button from the menu line located at the top of the worksheet screen. This copies data from the worksheet to the express form. Make sure you have clicked on whether the mother or father is the claimant on the data entry express screen for these transfers to work. Note that the default setting is that the mother is the claimant.

Likewise, if you have already run a child support calculation from the data entry express screen, you can transfer that data back to a Washington or Kentucky child support worksheet by clicking on the "Get Data From Express Form" command button from the menu line located at the top of the worksheet screen.

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How Do The Programs Treat Split Child Custody Arrangements?

The methods used to calculate child support for split custody cases vary by state. Support 2008 for Kentucky follows the Kentucky Child Support Schedule which treats split custody cases in a similar manner as is done in Michigan. The Washington Child Support Schedule neither directly addresses shared nor split custody cases. The version of Support 2008 for Washington, consequently, offer several methods for calculating split child custody cases.

In Kentucky to get a split family custodial child support calculation, a separate child support calculation is completed for each separate split family, as if the other family did not exist, and then the results are combined to determine the net child support obligation transfer. In Kentucky, this is called a dual worksheet method.

Support 2008 for Kentucky automatically will generate two child support worksheets when running a split custody case. Also in Support 2008 (Kentucky) you can get a split child custody calculation quickly by clicking on the split custody option button and running the case directly from the data entry express screen.

In Washington, the generally accepted method to conduct a split family child support calculation is using the "Arvey" method. This method for adjusting child support in split custody cases was first outlined in a 1995 appellate decision (77 Wn App 817, 1995). The "Arvey" method takes the simple ratio of the number of children per parent, and applies that ratio to the child support obligation for each parent as if all the children were in one family. It then subtracts the difference between the two parent’s obligation to calculate the transfer.

We believe strongly that the "Arvey" method is not the most equitable method to adjust for a split family case, although it appears to be a common practice in Washington at this time. With this in mind, Support 2008 for Washington also shows a split custody case adjustment by using the dual worksheet method. This is the same as the method currently used in Kentucky. In the dual worksheet method, a separate worksheet is generated for each split family. The adjustment is then equal to the net difference between the child support obligation each parent owes to the other parent's family. In Support 2008 (Washington) you choose which type of split custody adjustment you want to use, click on "Split Defaults" from the menu at the top of the data entry express screen, and then select either "Dual Worksheet Method" or "Arvey Method". The default method will have a checkmark applied next to it. Further information is provided in the user manual for the Washington version.

In Florida, for a split custody case, you can run an adjustment using the “Winters v. Katseralis” method. This method for adjusting child support in split custody cases was outlined in a 1993 Fla. 2d DCA decision. The “Winters v. Katseralis” method takes the simple ratio of the number of children per parent, and applies that ratio to the child support obligation for each parent as if all the children were in one family. The transfer is the difference between the two parent’s obligations. Support 2008 for Florida also shows use of a split custody case adjustment using the dual worksheet method. In the dual worksheet method, a separate worksheet is generated for each split family. The adjustment is then equal to the difference between the child support obligations each parent owes to the other parent's family.

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How Do The Programs Treat Shared Child Custody Arrangements?

The Washington Child Support Schedule neither directly addresses shared nor split custody cases. The version of Support 2008 for Washington consequently, offer two methods for calculating shared custody cases. Shared custody case calculations in Kentucky, Florida, and Michigan is addressed in their statutes.

Support 2008 for Washington allows you to conduct several types of shared custody calculations, either using the "Sum of Days Squared" method, or the "Sum of Days" method. These are only a suggested starting point for this calculation in the states of Washington. To choose which type of shared custody adjustment you want to use, click on "Shared Defaults" from the menu at the top of the data entry express screen, and then select either "Sum Of Days Squared Method" or "Sum Of Days Method". The default method will have a checkmark applied next to it. Michigan uses the "Sum of Days Squared" method.

The "Sum of Days" method is similar to what is done with the "Arvey " method for split family cases in Washington. In the simple "Sum of Days" method, the ratio of the number of each child’s residential days per each parent is multiplied against the other parent’s child support obligation, and then subtracted from each other to determine the transfer. We feel that the "Sum of Days Squared" ratio, as used in Michigan, is a better adjustment for shared custody cases, although there appears to be very little case law in Kentucky or Washington to support either method.

The "Sum of Days Squared" ratio uses the following formula in which the variable FO is the father's child support obligation as if the mother had 100% custody; MO is the mother's child support obligation as if the father had 100% custody, DF is the days per year that the father actually has custody of the children, DM is the days per year the mother will actually have custody of the children. The formula used is:

Shared Child Support Obligation = (FO * DM * DM) - (MO * DF * DF) / (DF * DF) + (DM * DM)

For parents that are sharing exactly equally the responsibility for residence of the children, this "Sum of Days Squared" formula will give a child support obligation for each parent of 1/2 their standard support obligation as calculated in the worksheet. As the residential responsibility deviates from 50%, the child support obligation will deviate to the square of the number of days the parent actually has custody. Generally we suggest that you do not consider a custodial case to be shared if a parent has residency of the children for less than 65% of the time.

The Florida State Child Support Guidelines provides direction for shared custody cases. Shared parental arrangement cases utilize different data entry lines, on the Florida Child Support Worksheet, then for a normal custodial case. In shared custody cases, the basic support amount provided by the guideline tables is multiplied by 1.5. Then the ratio of the number of each child’s residential days with each parent is multiplied against the other parent’s child support obligation. Then the parents’ individual obligations are subtracted from one another to determine the transfer.

Support 2008 for Kentucky uses a similar methodology for shared custody as Florida. In Kentucky this is sometimes called the "Colorado Method" which is essentially the "Sum of Day" method using 1.5 times the base child support in formula.

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How Do I Get An Alimony/Maintenance Recommendation?

All fields with red color lettering within the data entry express screen will need to be entered to run a maintenance/alimony recommendation. Click on the pink "Show Maintenance Recommendation" command button to run a maintenance case.

In a case where you feel a maintenance award may be appropriate, the issue arises as to whether or not a maintenance award for the current marriage under consideration should be calculated before child support. Moreover, there is also the issue if the new maintenance award should be carried forward as income deductions/additions for the parents in the current child support calculation.

The Support 2008 version for Washington and Florida now provides two different calculation default settings in regards to the sequencing of the maintenance and child support calculations. The program user has the option to sequence the calculations in either direction. The accepted practice in Washington and Florida seems to be to apply any maintenance award from the current marriage as an income deduction for the payer and as an income addition to the claimant (applying the potential tax implications) when calculating child support.

To select the sequencing setting, click on the "Calculation Default Setting" menu at the top of the Data Express Screen, and then click on "Sequencing" to select your preferred sequencing method. Of course, you do not need to necessarily run a maintenance calculation, if all you want is a child support calculation. The program assumes that there is no current maintenance award if there is no entry in the current maintenance data entry field on the Data Express Screen.

In Kentucky, the normal procedure is to award maintenance before doing a child support calculation, consequently in the Support 2008 version for Kentucky, a maintenance calculation is carried forward into the child support portion of the program, and the option of selecting a different sequencing of calculations, as in the Washington and Florida versions, is not enabled.

As an aside, we feel the reasons for calculating child support prior to any maintenance derivation are (a) children have a higher level of protected status in the courts, (b) child support is a mandate, alimony is discretionary, and it makes sense to calculate areas mandated by the law before evaluating discretionary areas, (c) it is illogical to attempt an alimony calculation prior to understanding the nature of the child support realities----there may be no basis for an award once child support is evaluated and (d) it doesn’t matter anyway because starting with alimony leads to an infinite regression that brings you back to the same spot, at least in terms of net incomes. As to consideration (d), if one starts by calculating alimony first this leads to "higher" alimony and "lower" child support numbers. It then makes sense to recalculate the alimony using the (now-defined) child support. And then recalculate child support in the same fashion. As these calculations continue they form a "limits" problem, where the ultimate answer approaches, to a near congruency, the suggested methodology (and answer) of calculating "child support first", at least as to the net bottom lines.

For these reasons, it is suggested that calculating child support first is the preferred system as is done in the versions of the program we have developed for Michigan. But that’s not the way it is done in the Kentucky version of Support 2008, and the Washington version gives the user the option of sequencing calculations in either direction.

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Isn't "Spousal Maintenance" or "Spousal Support" A More Up To The Century Term Than "Alimony"?

Probably. But Craig Ross feels that the word "alimony" is more elegant and inclusive. "Alimony" encompasses classical cases ("spousal support") as well as those cases where an award is necessary to help protect the interests of children. As an historical matter "alimony" contemplates the support of a spouse and other dependents.

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What Is The Theory And History Behind The Alimony/Maintenance Recommendations?

See the links located at the Theory and Writings page of this Web Site.

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What If I Encounter A Strange Alimony/Maintenance Recommendation?

Call Craig Ross. Most of the time it is some misunderstanding as to the entry of data. On occasion we see an alimony "answer" we don’t like, though generally this is a matter of "shading". Craig Ross has tinkered with the formulas for 20 years, particularly the past 8 years, and his plan is to continue the process so as to attempt to achieve the best possible theory.

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Can I Get An Unallocated Support Recommendation?

To get an unallocated support recommendation once in the Recommended Maintenance screen, click on the pink "Use Unallocated Award" command button. The program considers the balance points, and then makes an adjustment based upon a trial and error multiplier. Note that there are traps in using unallocated awards. Check with an accountant/lawyer experienced in use of the mechanism.

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Can I Generate A Financial Declaration Form For The State Of Washington Or The Financial Affidavit Form For Florida?

The version of Support 2008 for Washington now allows you to easily fill out and calculate the Washington Financial Declaration Form and the Child Support Order Summary Report. To access these forms for Washington just click on the "Other Forms" menu located at the top of the Child Support Worksheet screen. You can transfer data from a completed Child Worksheet to the Financial Declaration Form or to the Child Support Order Summary Report in Washington by clicking on the "Transfer Data From Worksheet" button at the top of the Financial Declaration or Support Order Summary screens.

The version of Support 2008 for Florida now incorporates both the long and short form versions of the Florida Financial Affidavit. The Florida Financial Affidavit can be accessed from the express data entry form and data can be transferred back and forth between the express data entry form and the affidavit.

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What Other Printouts And Reports Are Available In These Programs?

Besides the perfectly formatted state required child support worksheets that can be printed from the versions of Support 2008 for Washington, Florida, and Kentucky, all versions of Support 2008 (Washington, Michigan, Florida, and Kentucky) contain several other print options for generating hard copy reports. Either a proprietary child support report or a maintenance report can be printed. These reports can be printed by clicking on the print menu at the top of the maintenance or child support screens. Although these reports can not be submitted to the courts in lieu of the official state child support worksheets required in Kentucky, Florida, and Washington, they may be valuable in creating hard copy printouts for your child support and maintenance case files. The user can also "dump" the output shown on the screens (either in "landscape" or "portrait" format) by clicking on "print screen image" in the print menu. A printout of the data entry express screen can also be dumped to the printer.

By clicking on the "Preparer" menu option located at the top of the maintenance screen, or the child support screen, you open a dialog box in which you can enter the report preparer's name and office that you would like to be printed on the proprietary maintenance and child support reports. You can select or deselect to have this information or the date printed on these reports. These defaults are saved in your computer's registry and will remain the program defaults until changed.

The versions of Support 2008 for Washington and Kentucky also generate four basic types of Worksheet Synopsis reports depending of the type of child custody case being examined. The Worksheet Synopsis shows a summary of the major child support worksheet fields. You can access this feature from the Print menu at the top of the child support worksheet screens. You will first be led to a preview of these synopsis reports from which you can then print them by clicking on the "print" menu at top of the report screens. Note that the Worksheet Synopsis is a Support 2008 generated and designed report, and is not a standard certified court form.

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Can I Save Case Data, Worksheets, Or Other Forms To A File For Later Use?

In Support 2008 you can save or retrieve your child support worksheets to and from a file. In all of the program versions, the data that you entered into the data entry express screen can also be saved by clicking on "File" from the menu bar at the top of the entry express screen. When you save a file it saves all of the current input data on the data entry express form, and also saves the child support worksheet data in those states where child support worksheets are applicable. This data is saved in a file using the "alm" file extension. The child support worksheets in all states can also be saved in an Adobe PDF format.

In the version of Support 2008 for Washington, the Financial Declaration is saved to a separate file. To save or open a Washington Financial Declaration file click on the "Save" or "Open" option under the File menu heading at the top of the Financial Declaration Screen.

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Can The Programs Extrapolate Child Support At High Levels Of Combined Incomes?

Both the Kentucky and Washington versions of Support 2008 allow for the extrapolation of child support beyond the limits of their respective state's child support guidelines tables. In particular, The Washington State Child Support Schedule states, "When combined monthly net income exceeds seven thousand dollars, the court may set support at an advisory amount of support set for combined monthly net incomes between five thousand and seven thousand dollars, or the court may exceed the advisory amount of support set for combined monthly net incomes of seven thousand dollars upon written findings of fact." In regards to extrapolations of child support in Kentucky, see the April 6, 2003 opinion in Downing v. Downing, 2003 WL 333011 (Ky App).

In the versions of Support 2008 for Kentucky and Washington there are two possible extrapolations of their respective state's child support guideline tables. In Kentucky, this is for when the party's combined gross monthly income levels exceed $15,000 ($20,000 using the new proposed 2008 child support tables). While in the Washington version, this is for cases where the party's combined net family exceeds $7,000.

These extrapolations are only recommendations generated by the program and are not advisory or presumptive, and may not reflect what any court may actually decide for each case. These extrapolations can be conducted by clicking on the "Extrapolation Defaults" menu at either the top of the child support report screen or at the top the child support worksheet screen. You can set the method of extrapolation by clicking on one of the options. The option which has been selected as the current default will have a checkmark applied next to it.

If "Extrapolate Using A Linear Regression" is chosen, then Support 2008 will extrapolate using a simple linear regression of the child support table using the following straight line formula:

ChildSupport = (Combined Net Income * A) + B;

where the values for A and B are determined from a linear regression of the specific column at the highest income levels shown in the child support table.

If "Extrapolate Using A Parabolic Regression" is selected from the drop down menu, then Support 2008 will extrapolate using the following formula:

Child Support = (Combined Net Income) ^Y(for Washington);

Child Support = (A * Combined Gross Income) ^1/2(For Kentucky);

where the exponent Y and the constant A are derived at the highest income levels shown in the child support table. The value of Y and A will vary depending on the specific column used in the support table.

The linear regression extrapolation method will generate a higher child support figure than the parabolic curve method. The parabolic curve will drop below the straight line regression as combined gross or net monthly incomes increase. The user can also select the option to not use any extrapolations of the child support tables.

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What Is The Defined Benefit Pension Plan Valuation Calculator?

The majority (maybe the vast majority) of defined benefit pension plans are divided by QDRO. A QDRO eliminates any of the actuarial hypotheses about value and are (generally) preferred, particularly where any litigant would rather opt out of these speculations or prefer not to "buy out" the present value. This said, there are still many cases where a "buy out" of value makes sense. And many cases where this is the preference of the parties.

In these cases the value of the plan is derived by (1) calculating the life expectancy of the holder at his or her retirement age, (2) reducing the stream of payments (as projected by the number in (1) to a present value (as of the evaluation date) by using a discount rate, (3) summing the reduced stream of payments and (4) reducing this by the possibility the holder will die prior to the pension going into pay status. This yields a gross value. It is also necessary to reduce the result by an expected tax rate. For more information on Defined Benefit Plans, examine the link located on the Theory and Writings page on this Web Site..

In Support 2008 to find the defined benefit pension plan evaluation program, click on the "Tools" menu at the top of the data entry express screen. A screen printout is available for a hard copy report of the pension valuation calculation.

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