ÿWPC d”óõ.ØZù¾Ù¾8C &tCïIçaªè?]{•ËL½î± ¯t_3‚Œ\8½¤`lw$t¼ØÎRùI¹$o÷²y5Ž6¹µÑñ"ì‘]µ¯J¨›¸Ó§™ºŸó²²—a†lz°Ì¡È–ãXSDF¡Cy>ë±?²TÿlkÿuA@èYÙ*ûñÜ[Áv.ѸHFß%§*ó`ψÎäÌö•̼gùV`Á蜙rœÔxŽ‘™d@‡&DE#QÝr*êCBbõcÅ£>™\ˆkv"êtUê é4ðlÃúý«‡;԰ŹÖàgÔsJ[%Þð,>~Sò!¾+f €¬ \™ˆT霩ÃÒ+5h)ù®VÙÀGÄs' î¤ Š–4Ê€_4ÚÊ›WßÖùtq{v{­¦=Úècуèé’¾°¬ýßh|®†d$=¤·€@“$¹A¶hô™˜bÔ‘À¤|xt6% `õ €þ=‹5I“³Ï÷%Ô‘ä­óà VT¥3Åh/ŒÅŸ!Ô ’îÓ}ŠÕ2nÞã‘…eZ@QeÚù)`tUrÃÌŒ¤6bYbÿC€…húš¼Sc§ªO%ñ‘hØL~¦Á´¹öµõæ¥ÿ`#!@UNa %¯ 0(µwÝ4áõ  0„ 0D¡ Hå U:-½g·$U:ÛaEvNxU:zU:´îU:ð4*U:^´˜U:L^ † m’’’’’U:©©© Bãããããããããããããããããããããããããããããããããããããããããããããããããããã AQÆQ 0D 0D[ 0DŸŸ D3ã˜HP LaserJet 8000 DN PSØÚØÚÚØØÚ0(ÈhH  Z 6Times New Roman RegularX($¡¡{Z='3|x Ý ƒ ¤‘$ÝÓ  Óà0  àà ` àòòÚ  Ú1Ú  ÚóóÝ  ÝÔ€"XÏPXXXÔThe€pertinent€portions€of€subsection€(e)€are€as€follows:а(#(# ÐÌà  àà8 ` àBeginning€October€13,€1989,€the€child€support€guidelinesÐ |Ì Ðpromulgated€by€the€department€pursuant€to€the€rulemakingÐ b² Ðprovisions€of€the€Uniform€Administrative€Procedures€Act,Ð H˜ Ðcompiled€in€title€4,€chapter€5,€shall€be€the€guidelines€that€courtsÐ . ~ Ðshall€apply€as€a€rebuttable€presumption€in€child€support€cases.Ð  d Ð.€.€.€Child€support€guidelines€shall€be€reviewed€at€least€everyÐ ú J Ðfour€(4)€years€from€the€date€of€promulgation€and€revised,€ifÐ à 0 Ðnecessary,€to€ensure€that€the€application€of€the€guidelinesÐ Æ   Ðresults€in€the€determination€of€appropriate€child€support€awardÐ ¬ ü  Ðamounts.€.€.€.€€Tenn.€Code€Ann.€ðð€36„5„101(e)(2)„(3)€(1998).€€((42¤‘$¤¤Ý ƒ!ÝÝ  ÝÓ  Óà0  àà ` àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó >Ý ƒ ¤‘$ÝÓ  Óà0  àà ` àòòÚ  Ú3Ú  ÚóóÝ  ÝÔ€XÏPXXXÔIn€an€exchange€between€Wifeððs€attorney,€who€also€represented€her€at€theÐ ° Ðtime€of€the€divorce,€and€the€Circuit€Judge,€the€attorney€explained€that€the€optionÐ –æ Ðincome€was€not€included€as€additional€income€because€of€the€state€of€the€law€inÐ |Ì Ð1995.€€At€that€time,€the€guidelines€put€a€$6,250€cap€on€net€income€for€determiningÐ b² Ðchild€support,€and€Husbandððs€obligation€was€already€based€on€that€amount€perÐ H˜ Ðmonth.€€The€option€income€would€not€have€been€considered€in€computing€incomeÐ . ~ Ðat€that€time.€€The€law€has€since€changed,€which€is€discussed€in€the€body€of€thisÐ  d Ðopinion.€, øð AZ"Arial Regular ³Ý ƒ ¤‘$ÝÓ  Óà0  àà ` àòòÚ  Ú5Ú  ÚóóÝ  ÝÔ€XÏPXXXÔAt€the€original€divorce€hearing,€the€parties€stipulated€that€HusbandððsÐ ° Ðbonuses€averaged€$21,750€for€the€three€years€previous€to€the€divorce.€€The€recordÐ –æ Ðfrom€the€trial€court€reveals€that€Husbandððs€bonus€for€1996€was€$24,000,€but€he€didÐ |Ì Ðnot€receive€a€bonus€in€1997.€€To€calculate€a€figure€that€would€accurately€reflect€theÐ b² Ðvariability€of€the€bonuses,€we€have€averaged€the€five€years€together€to€get€anÐ H˜ Ðaverage€bonus€figure€of€$17,850€per€year.€€This€figure€is€added€to€the€average€stockÐ . ~ Ðoption€income€of€$33,519€and€Husbandððs€1997€base€salary€of€$108,000.€€We€areÐ  d Ðbasing€child€support€on€a€total€gross€income€of€$159,369€or€$13,281€gross€incomeÐ ú J Ðper€month.€€ ­Ý ƒ ¤‘$ÝÓ  Óà0  àà ` àòòÚ  Ú6Ú  ÚóóÝ  ÝÔ€XÏPXXXÔSee€explanation€of€percentages€used€in€footnote€3.€,c½¬AZ‹"Arial Regular WÝ ƒ ¤‘$ÝÓ  Óà0  àà ` àòòÚ  Ú4Ú  ÚóóÝ  ÝÔ€XÏPXXXÔWe€arrived€at€this€figure€by€using€the€tables€developed€by€the€DepartmentÐ ° Ðof€Human€Services€for€determining€child€support€from€gross€income.€€òòSee€Smithóó,Ð –æ Ð1997€WL€672646,€at€*2., øð AZ"Arial Regular, øð AZ"Arial Regular , øð AZ"Arial Regular *Ý ƒ[¯"ÝÝ  ÝÔ_ÔÔ€XB·XXXÔÔ€CdXXB·ÔÓ  Óò òÔ Ad ÔFILEDÔ€XB·XCdÔÐ  ÐÌOctober€6,€1999ÌÌCecil€Ô_ÔCrowsonÔ_Ô,€Jr.ÌAppellate€Court€ClerkÔdAxÔó ó, øð AZ"Arial Regular ªÝ ƒ ¤‘$ÝÓ  Óà0  àà ` àòòÚ  Ú2Ú  ÚóóÝ  ÝÔ‡ XÏPXXXÔIn€his€testimony€before€the€referree,€Husband€stated€that€he€receivedÐ ° Ð$40,000€from€the€exercise€of€his€stock€options€in€1995,€and,€thus,€received€moreÐ –æ Ðthan€the€value€of€the€asset€he€was€awarded€in€the€divorce€in€the€first€year.€€Ô#†X XX XÏP[#Ô,c½¬AZ‹"Arial Regular6ŒI'L ÿU‹ÿÀÀÀ, øð AZ"Arial Regular dZ[\]_Cþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý(3¯$££Ý ƒ!ÝÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó%%%%'ÿÿdxdÝ ƒ!ÝÝ  ÝÔ_ÔÔ_ÔÒ°ÒÒX°ÒÓ  ÓÔ€ XB·XXXÔÑTR[° AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÔ‡XB·XX XB·ÔÔ_Ôà@@Å Å Dàò òIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÐ ° Ðà@@££$DàFOR€THE€WESTERN€SECTIONÌ€à@@ÀÀ*DàAT€JACKSONÌó óÌßA€%) °°ÈdE` YÈAßÐ Zª ÐÌò òÓ  ÓKEVIN€KATHLEEN€STACEY,ó óà À àà  àà p à)Ð E • Ðà ` àà ¸ àà  àà h àà À àà  àà p à)à È àNo.€02A01„9802„CV„00050Ð 1  Ðà ` àPlaintiff/Appellee,€à h àà À àà  àà p à)à È àÐ  g Ðà ` àà ¸ àà  àà h àà À àà  àà p à)à È àSHELBY€CIRCUITÐ ý M  Ðv.à ` àà ¸ àà  àà h àà À àà  àà p à)à È àÐ ã 3  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)à È àHon.€DððArmy€Bailey,€JudgeÐ É   Ðò òßx€Y_B2.jzþ³X  `€€@ÿE©bX 8ttpPá¯è ³ xßDONALD€RAY€STACEY,à h àà À àà  àó óà p à)à È àÐ ¯ÿ  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)Ìà ` àDefendant/Appellant.à À àà  àà p à)à È àÐ Ñ  Ðà ` àà ¸ àà  àà h àà À àà  àà p à)ÌÌßA€%) °°xdE2xAßÐ 3ƒ ÐÌFrom€the€Circuit€Court€of€Shelby€County,€TennesseeÌò òHonorable€DððArmy€Bailey,€Judgeó óÐ ^ ÐÌÌÌÔ#† XB·XXXB·Ö#Ôò òMitchell€D.€Moskovitzó ó,€Memphis,€TennesseeÐ ¬ü ÐAttorney€for€Plaintiff/Appellee.ÌÌÌò òÌWilliam€A.€Cohn,ó ó€Cordova,€TennesseeÐ 6† ÐAttorney€for€Defendant/Appellant.ÌÌÌÌÌÌÌÌÌÌÌÌÌÌò òÌÌÌÌÌOPINION€FILED:ÌÌREVERSED€IN€PART,€AFFIRMED€IN€PART,ó óÐ *1z,3 Ðò òMODIFIED€AND€REMANDEDó óÐ 2f-4 ÐÔ‡XB·XX XB·Ôà@DD/DàÔ#† XB·XXXB· #Ôò òˆÌ€Ìà@½½&DàTATUM,€SENIOR€JUDGEˆÌÌHIGHERS,€J.:€ó ó(Concurs)Ð ²629 Ðò òFARMER,€J.:€ó ó(Concurs)ò òÐ ž7î2: ÐÐ  Š8Ú3; ÐÔ_ÔÑ8€ XXdædÈ8Ñà@VV,DàÔ‡ ¼…š»X XÏPÔOPINIONÔ#† XÏPX» ¼…šµ #Ôó óˆÐ ° ÐÓ  ÓÌÓÓà ` àDonald€Ray€Stacey€(Husband)€appeals€an€order€modifying€the€terms€of€the€partiesððÐ ¢ò Ðfinal€decree€of€divorce.€€After€almost€twenty„eight€years€of€marriage,€the€parties€wereÐ n¾ Ðdivorced€on€July€6,€1995.€€The€final€decree€was€subsequently€amended€on€July€14,€1995,Ð : Š Ðto€require€Husband€to€pay€attorneyððs€fees€to€Kevin€Kathleen€Stacey€(Wife).€€Three€childrenÐ  V Ðwere€born€during€the€course€of€the€marriage,€but€only€one€child,€Zachary,€was€still€a€minorÐ Ò "  Ðat€the€time€of€the€coupleððs€divorce.€€Pursuant€to€the€Amended€Final€Decree€of€DivorceÐ žî  Ð(amended€final€decree),€Wife€was€granted€sole€custody€of€the€minor€child€with€HusbandÐ jº  Ðhaving€reasonable€visitation.€€Husband€was€ordered€to€pay€$1,300.00€in€child€support€perÐ 6† Ðmonth€plus€the€Child€Support€Guidelines€amount€of€21%€of€his€annual€bonus€up€to€a€totalÐ R Ðgross€income€of€$9,900.00€(bonus€and€base€salary).€€Ð Î Ðà ` àOn€September€2,€1997,€Wife€filed€a€Petition€to€Modify€Final€Decree€of€Divorce€andÐ šê Ðfor€Civil€and€Criminal€Contempt€seeking,€among€other€things,€to€increase€Husbandððs€childÐ f¶ Ðsupport€obligation.€€The€matter€of€the€increase€in€child€support€was€subsequently€referredÐ 2‚ Ðto€a€divorce€referee.€€In€her€petition,€Wife€alleged€that€there€currently€existed€a€materialÐ þN Ðchange€in€circumstances,€as€well€as€a€significant€variance,€sufficient€to€justify€an€increaseÐ Ê Ðin€the€amount€of€child€support.€€After€a€hearing€on€November€18,€1997,€the€divorce€refereeÐ –!æ  Ðfound€that€there€had€not€been€a€significant€variance€in€child€support€since€the€entry€of€theÐ b#²" Ðamended€final€decree€and€denied€Wifeððs€petition.€€The€unrefuted€proof€before€the€divorceÐ .%~ $ Ðreferee€showed€that€Husbandððs€income€in€1997€at€International€Paper€Company€wasÐ ú&J"& Ð$120,270.78€for€the€first€eight€and€one€half€months€of€the€year.€€This€figure€includedÐ Æ($( Ð$48,437.50€in€stock€option€income.€€In€1996,€Husbandððs€base€salary€was€$103,572,€hisÐ ’*â%* Ðbonus€was€$24,000,€and€his€stock€option€income€was€$18,600.€€The€amount€of€childÐ ^,®', Ðsupport€ordered€in€the€amended€final€decree€($1,300€per€month)€was€based€on€a€monthlyÐ *.z). Ðbase€salary€of€approximately€$8,900,€or€an€annual€salary€of€$106,800€per€year.€€€€Ð ö/F+0 Ðà ` àWife€appealed€the€refereeððs€ruling€to€the€Circuit€Court€of€Tennessee€in€ShelbyÐ Â1-2 ÐCounty.€€On€January€20,€1998,€the€Circuit€Court€judge€entered€the€original€Order€DenyingÐ Ž3Þ.4 ÐPetition€to€Modify€Final€Decree€and€an€Order€Appealing€Divorce€Refereeððs€Ruling€andÐ Z5ª06 ÐModifying€Final€Decree€of€Divorce.€€In€its€order,€the€trial€court€made€the€following€changesÐ &7v28 Ðto€the€final€decree:Ð ò8B4: ÐÓÓà ` àà ¸ à1.à8  àThe€Amended€Final€Decree€of€Absolute€DivorceÐ ° Ðentered€in€this€cause€on€July€14,€1995,€shall€beÐ –æ Ðmodified€in€that€Defendant,€Donald€Ray€StaceyÐ |Ì Ð(hereinafter€ð ðHusbandðð),€shall€pay€child€supportÐ b² Ðcommensurate€with€the€Tennessee€DepartmentÐ H˜ Ðof€Childrenððs€Services€Child€Support€Guidelines.€Ð . ~ ÐThere€shall€be€no€cap€of€$9,900€per€month€inÐ  d Ðchild€support€and€Husband€shall€pay€childÐ ú J Ðsupport€for€his€bonus,€base€salary,€and€optionÐ à 0 Ðincome€consistent€with€the€amendment€to€theÐ Æ   ÐTennessee€Department€of€Childrenððs€ServicesÐ ¬ ü  ÐChild€Support€Guidelines€and€Rule€1240„2„4„Ð ’â  Ð.04(3).€€€€ÐxÈ xx Ðà ` àà ¸ à2.à8  àHusband€shall€continue€to€pay€21%€from€hisÐ ^®  Ðannual€bonus€and€from€stock€option€incomeÐ D”  Ðpursuant€to€the€Child€Support€Guidelines.Ð*z xx Ðà ` àà ¸ à3.à8  àHusband€shall€pay€to€Wifeððs€counsel,€Mitchell€D.Ð ` ÐMoskovitz,€an€attorney€fee€in€the€amount€ofÐ öF Ð$1,500.ÐÜ,xx ÐÌÓÓà ` àHusband€subsequently€filed€a€motion€to€set€aside€the€trial€courtððs€order,€which€wasÐ ¨ø Ðdenied€on€February€6,€1998.€€He€has€appealed€to€this€Court€alleging€that€the€Circuit€CourtÐ tÄ Ðimproperly€modified€the€amended€final€decree€without€the€required€finding€of€a€materialÐ @ Ðchange€in€circumstances.€€Wife€has€raised€the€following€issues€on€appeal€pursuant€toÐ  \ ÐTennessee€Rule€of€Appellate€Procedure€13(a):€(1)€whether€the€trial€court€erred€in€its€failureÐ Ø( Ðto€find€a€significant€variance€and€increase€Husbandððs€child€support€obligation€from€$1,300Ð ¤ô Ðto€$1,991€per€month;€(2)€whether€the€trial€court€correctly€ordered€Husband€to€pay€childÐ p!À  Ðsupport€pursuant€to€Tennessee€Code€Annotated€ðð€36„5„101€and€the€Tennessee€ChildÐ <#Œ" ÐSupport€Guidelines;€and€(3)€whether€this€Court€should€award€Wife€attorneyððs€fees€for€theÐ %X $ Ðcost€incidental€to€Wife€having€to€argue€this€appeal.€Ð Ô&$"& Ðà ` àWe€review€appeals€of€child€support€orders€òòde€novoóó€on€the€record€with€a€presumptionÐ  (ð#( Ðof€correctness€of€the€trial€courtððs€findings€of€fact,€unless€the€preponderance€of€evidence€isÐ l*¼%* Ðotherwise.€€Tenn.€R.€App.€P.€13(d);€òòTurner€v.€Turner,€óó919€S.W.2d€340,€345€(Tenn.€Ct.€App.Ð 8,ˆ', Ð1995),€òòperm.€app.€deniedóó,€(Tenn.€1996).òò€óó€After€a€careful€review€of€the€record,€we€find€thatÐ .T). Ðwe€must€reverse€in€part,€affirm€in€part,€and€modify€the€ruling€of€the€trial€court.Ð Ð/ +0 Ðà ` àIn€reviewing€Husbandððs€contention€that€Wife€must€show€a€substantial€and€materialÐ œ1ì,2 Ðchange€in€circumstances€in€order€to€modify€his€child€support€obligation€in€the€amended€finalÐ h3¸.4 Ðdecree,€we€take€note€that€this€is€not€the€proper€standard€for€determining€whether€anÐ 45„06 Ðexisting€child€support€order€should€be€modified.€€Tennessee€Code€Annotated€ðð€36„5„Ð 7P28 Ð101(a)(1)€(1998)€governs€the€criteria€that€the€court€must€use€in€modifying€child€support€inÐ Ì84: Ðthis€case:Ð ° ÐÓÓà ` àà8 ¸ àIn€cases€involving€child€support,€upon€application€of€eitherÐ |Ì Ðparty,€the€court€shall€decree€an€increase€or€decrease€of€suchÐ b² Ðallowance€when€there€is€found€to€be€a€significant€variance,€asÐ H˜ Ðdefined€in€the€child€support€guidelines€established€byÐ . ~ Ðsubsection€(e),€between€the€guidelines€and€the€amount€ofÐ  d Ðsupport€currently€ordered€unless€the€variance€has€resultedÐ ú J Ðfrom€a€previously€court„ordered€deviation€from€the€guidelinesÐ à 0 Ðand€the€circumstances€which€caused€the€deviation€have€notÐ Æ   Ðchanged.׃ ×Ý ƒ #ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ׀Ь ü ¸ Ð ¸ Ð  ÐÌÓÓThe€version€of€this€section€that€was€in€effect€before€July€1,€1994,€allowed€the€trial€court€toÐ xÈ  Ðmodify€an€existing€child€support€order€only€when€a€ð ðsubstantial€and€material€change€ofÐ D”  Ðcircumstancesðð€existed.€€Tenn.€Code€Ann.€ðð€36„5„101(a)(1)€(1991);€òòTurneróó,€919€S.W.2d€atÐ ` Ð342.€€The€statute€was€amended€in€1994,€and€the€standard€for€modification€was€changedÐ Ü, Ðto€require€that,€in€a€case€such€as€the€one€before€the€court,€€the€court€shall€determine€ifÐ ¨ø Ðthere€is€a€ð ðsignificant€varianceðð€between€the€guideline€amount€of€child€support€on€theÐ tÄ Ðobligorððs€present€income€and€the€existing€amount€of€support€ordered.€€Tenn.€Code€Ann.Ð @ Ððð€36„5„101(a)(1)€(1996);€1994€Tenn.€Pub.€Acts€987€ðð€3€(effective€date€July€1,€1994).€€TheÐ  \ Ðrule€promulgated€by€the€Department€of€Human€Services€that€also€took€effect€on€July€1,Ð Ø( Ð1994,€defines€a€ð ðsignificant€varianceðð€as€ð ð15%€if€the€current€support€is€one€hundred€dollarsÐ ¤ô Ð($100.00)€or€greater€per€monthðð.€€Tenn.€Comp.€R.€&€Regs.€ch.€1240„2„4„.02(3)€(1994);Ð p!À  ÐòòTurneróó,€919€S.W.2d€at€343€&€n.4.€€Therefore,€in€a€case€such€as€this,€the€significantÐ <#Œ" Ðvariance€test,€rather€than€the€change€of€circumstances€test,€is€the€correct€standard€forÐ %X $ Ðmodification€of€a€child€support€order.Ð Ô&$"& Ðà ` àThe€trial€court€in€this€case€did€not€make€a€determination€as€to€whether€a€significantÐ  (ð#( Ðvariance€existed€between€the€current€child€support€guidelines€amount€and€the€child€supportÐ l*¼%* Ðordered€in€the€amended€final€decree.€€In€his€ruling,€the€Circuit€Court€judge€found€thatÐ 8,ˆ', ÐHusbandððs€option€income€in€1996€and€1997€was€not€income€subject€to€payment€of€childÐ .T). Ðsupport:Ð ° ÐÓÓà ` àà8 ¸ àBut€I€fall€on€the€side€that€itððs€[option€income]€not€income,€andÐ |Ì ÐI€indicated€previously,€Iððm€drawn€to€thatððs€essentially€by€theÐ b² Ðway€it€was€treated,€essentially,€at€the€time€of€the€divorce.€€ButÐ H˜ Ðthis€is€one€of€those€decisions€that€I€make,€that€I€frankly€can€seeÐ . ~ Ðthe€merits€of€the€Court€of€Appeals€saying€Iððm€wrong.Ð d¸ Ð ¸ Ð  ÐÌÓÓHowever,€the€court€ruled€that€any€stock€options€exercised€in€the€future€were€to€beÐ à 0 Ðconsidered€as€income,€and€the€guideline€amount€of€child€support€was€to€be€paid€from€thatÐ ¬ ü  Ðsource.€Ð xÈ  Ðà ` àAs€to€the€$9,900€cap€on€gross€income€in€the€amended€final€decree,€the€court€held:Ð D”  ÐÓÓà ` àà8 ¸ àIððm€saying€the€cap€is€removed€now.€€At€least€in€order€in€myÐ ` Ðmind€to€bring€the€language€of€the€decree€into€line€with€theÐ öF Ðexisting€law.ÐÜ,¸ Ð ¸ Ð  ÐÌÓ  Ó***Ð ¨ø ÐÓ  Óà ` àà8 ¸ àI€didnððt€find€„„€I€didnððt€make€a€finding€one€way€or€the€other€onÐ ŽÞ Ð[change€in]€circumstances.€€I€didnððt€find€that€there€was€noÐ tÄ Ðchange,€nor€did€I€find€that€there€was€a€change.€€I€simply€ruledÐ Zª Ðas€a€matter€of€law€that€the€cap€of€$9,900€ought€not€to€apply.€€Ð@¸ Ð ¸ Ð  ÐÌÓÓà ` àIn€our€opinion,€the€trial€court€erred€in€failing€to€determine€whether€a€significantÐ  \ Ðvariance€existed€under€the€guidelines€that€would€justify€a€modification€of€the€amended€finalÐ Ø( Ðdecree.€€However,€€we€are€able€to€make€such€a€determination€from€the€record.Ð ¤ô Ðà@  .Dàò òI.ó óˆÐ p!À  Ðà@^^#Dàò òStock€Options€as€Incomeó 󀀈Ð <#Œ" Ðà ` àFirst,€we€must€examine€the€basis€for€the€existing€child€support€order€and€HusbandððsÐ %X $ Ðcurrent€income€in€order€to€determine€if€modification€is€appropriate.€€òòTurneróó,€919€S.W.2d€atÐ Ô&$"& Ð344.€€The€Child€Support€Guidelines€define€ð ðgross€incomeðð€as:Ð  (ð#( ÐÓÓà ` àà8 ¸ àGross€income€shall€include€all€income€from€any€source€(beforeÐ l*¼%* Ðtaxes€and€other€deductions),€whether€earned€or€unearned,€andÐ R+¢&+ Ðincludes€but€is€not€limited€to,€the€following:€wages,€salaries,Ð 8,ˆ', Ðcommissions,€bonuses,€overtime€payments,€dividends,Ð -n(- Ðseverance€pay,€pensions,€interest,€trust€income,€annuities,Ð .T). Ðcapital€gains,€benefits€received€from€the€Social€SecurityÐ ê.:*/ ÐAdministration,€i.e.,€Title€II€Social€Security€à  àà x àbenefits,Ð Ð/ +0 Ðworkers€compensation€benefits€whether€temporary€orÐ ¶0,1 Ðpermanent,€judgments€recovered€for€personal€injuries,Ð œ1ì,2 Ðunemployment€insurance€benefits,€gifts,€prizes,€lotteryÐ ‚2Ò-3 Ðwinnings,€alimony€or€maintenance,€and€income€from€selfÐ h3¸.4 Ðemployment.€€Income€from€self„employment€includes€incomeÐ N4ž/5 Ðfrom€business€operations€and€rental€properties,€etc.,€lessÐ 45„06 Ðreasonable€expenses€necessary€to€produce€such€income.€Ð 6j17 ÐDepreciation,€home€offices,€excessive€promotional,€excessiveÐ 7P28 Ðtravel,€excessive€car€expenses,€or€excessive€personalÐ æ7639 Ðexpenses,€etc.,€should€not€be€considered€reasonableÐ Ì84: Ðexpenses.€€ð ðIn€kindðð€remuneration€must€also€be€imputed€asÐ ²95; Ðincome,€i.e.,€fringe€benefits€such€as€a€company€car,€the€valueÐ ° Ðof€on„base€lodging€and€meals€in€lieu€of€BAQ€and€BAS€forÐ –æ Ðmilitary€member,€etc.Ð|̸ Ð ¸ Ð  ÐÌÓÓTenn.€Comp.€R.€&€Reg.€ch.€1240„2„4„.03(3)(a).€€It€appears,€then,€that€incomeÐ H˜ Ðencompasses€monies€from€such€things€as€dividends€on€stock,€capital€gains€from€the€sale€Ð  d Ðof€assets,€gifts,€and€even€lottery€winnings.€€There€is€no€exemption€for€income€or€capitalÐ à 0 Ðgains€from€assets€that€are€dispersed€as€part€of€the€marital€property.€€However,€we€haveÐ ¬ ü  Ðpreviously€held€that€the€guidelines€do€not€require€that€an€isolated€capital€gains€transaction,Ð xÈ  Ðsuch€as€the€sale€of€a€car,€be€included€in€the€gross€income€of€the€non„custodial€parent.€Ð D”  ÐòòEubank€v.€Eubankóó,€No.€02A01„9110„CV„00242,€1992€WL€295546,€at€*3€(Tenn.€Ct.€App.Ð ` ÐOct.€20,€1992).Ð Ü, Ðà ` àIn€examining€the€basis€for€the€existing€child€support€obligation€in€the€present€case,Ð ¨ø Ðwe€find€that€all€of€the€Husbandððs€potential€income€was€not€factored€into€his€original€supportÐ tÄ Ðobligation.€€The€International€Paper€stock€options€were€given€to€Husband€as€part€of€theÐ @ Ðdivision€of€marital€property€but€were€only€valued€at€$14,950€in€1995.׃×Ý ƒ #ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€The€amended€finalÐ  \ Ðdecree€designated€bonuses€and€base€salary€as€income€subject€to€child€support,€but€noÐ Ø( Ðprovision€was€made€for€income€from€Husbandððs€exercise€of€stock€options€after€1995.׃ B×Ý ƒ #ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ׀Р¤ô ÐWhile€Husbandððs€base€salary€has€not€changed€significantly€since€child€support€wasÐ p!À  Ðoriginally€set,€it€is€undisputed€that€Husband€received€stock€option€income€of€$18,600€inÐ <#Œ" Ð1996€and€$48,437.50€in€1997€that€he€has€not€been€required€to€pay€child€support€out€of.€Ð %X $ ÐIt€is€clear€that€Husband€received€a€substantial€increase€in€the€amount€of€his€disposableÐ Ô&$"& Ðincome€as€a€result€of€the€exercise€of€his€stock€options,€and€there€is€nothing€in€the€recordÐ  (ð#( Ðto€suggest€that€he€will€not€continue€to€receive€this€in€the€future.€€The€guidelines€do€not€allowÐ l*¼%* Ðthe€trial€court€to€ignore€income€from€the€exercise€of€stock€options€in€setting€child€support.òò€Ð 8,ˆ', ÐSmith€v.€Smithóó,€No.€01A„01„9705„CH„00216,€1997€WL€672646,€at€*3€(Tenn.€Ct.€App.€Oct.Ð .T). Ð29,€1997).€€In€addition,€Husbandððs€exercise€of€these€options€is€not€an€isolated€capital€gainsÐ ° Ðtransaction.€€Ð |Ì Ðà ` àThe€trial€court€should€have€taken€Husbandððs€stock€options€income€into€considerationÐ H˜ Ðin€determining€whether€a€significant€variance€exists.€€Since€the€amount€of€the€optionÐ  d Ðincome€varies€from€year€to€year,€it€would€be€fair€to€average€the€option€income€in€1996€andÐ à 0 Ð1997€and€add€this€figure€to€Husbandððs€base€salary.€€This€would€give€a€more€realisticÐ ¬ ü  Ðincome€figure€for€the€purpose€of€determining€whether€a€significant€variance€exists,€sinceÐ xÈ  Ðthe€option€income€received€by€Husband€in€1997€is€substantially€higher€than€the€previousÐ D”  Ðyear.€€The€guidelines€support€such€averaging€of€variable€income.€€Tenn.€Comp.€R.€&€Reg.Ð ` Ðch.€1240„2„4„.03(3)(b).€€The€average€gross€stock€option€income€for€1996€and€1997€isÐ Ü, Ð$33,519.€€When€this€is€added€to€Husbandððs€base€salary€for€1997€of€approximatelyÐ ¨ø Ð$108,000,€the€resulting€income€for€1997€is€$141,519€or€$11,793€gross€income€per€month.€Ð tÄ ÐThe€amount€of€child€support€due€on€this€amount€of€income€is€approximately€$1,762.׃×Ý ƒ #ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ׀Р@ ÐThere€is€greater€than€a€15%€difference€between€the€current€child€support€obligation€andÐ  \ Ðthe€guidelines€amount€on€Husbandððs€present€income,€even€without€taking€any€bonuses€intoÐ Ø( Ðconsideration.€€A€significant€variance€exists€which€justifies€modification€of€the€decree.€€€€€Ð ¤ô Ðà ` àWe€also€believe€that€the€trial€court€exceeded€its€authority€by€ordering€an€automaticÐ p!À  Ðadjustment€of€child€support€from€the€bonus€and€stock€option€income.€€Tennessee€CodeÐ <#Œ" ÐAnnotated€ðð€36„5„101(a)(2)(A)€only€allows€the€court€to€set€a€òòdefiniteóó€amount€of€support€toÐ %X $ Ðbe€paid€at€regular€intervals.€€òòSee€Smithóó,€1997€WL€672646,€at€*2.€€A€definite€obligationÐ Ô&$"& Ðprovides€a€predictable€amount€of€support€for€the€dependant€children€and€enables€the€non„Ð  (ð#( Ðcustodial€parent€to€plan€to€pay€a€known€amount€each€month.€€òòId.€óó(quoting€òòLovan€v.€Lovanóó,Ð l*¼%* ÐNo.€01„A„01„9607„CV„00317€(Tenn.€Ct.€App.€Jan.€17,€1997)).€€Allowing€the€obligor€toÐ 8,ˆ', Ðcalculate€his€own€child€support€obligation€is€fraught€with€problems€and€can€cause€needlessÐ .T). Ðconflict€and€litigation€between€the€parents€over€relatively€minor€amounts€of€money.€€In€fact,Ð Ð/ +0 Ðthere€was€such€a€disagreement€in€this€case€over€the€Husbandððs€calculation€of€the€amountÐ œ1ì,2 Ðof€support€due€out€of€his€1996€bonus.€€Such€time„consuming€quarrels€will€be€avoided€if€theÐ h3¸.4 Ðtrial€court€sets€a€definite€amount€that€all€parties€can€count€on€each€month.€€Setting€aÐ 45„06 Ðdefinite€amount€also€enables€a€trial€court€to€determine€if€the€obligor€is€complying€with€courtÐ ° Ðorders.€€We,€therefore,€reverse€the€trial€courtððs€order€denying€Wifeððs€Petition€to€Modify€FinalÐ |Ì ÐDecree€of€Divorce€and€the€portion€of€the€trial€courtððs€order€that€only€requires€Husband€toÐ H˜ Ðpay€21%€of€his€future€bonuses€and€stock€options.€€In€determining€a€figure€for€HusbandððsÐ  d Ðannual€income€which€takes€into€account€all€of€his€variable€income,€we€believe€that€bonusesÐ à 0 Ðand€option€income€should€be€averaged€and€added€to€Husbandððs€base€salary.׃×Ý ƒ #ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ×€€This€givesÐ ¬ ü  Ðus€an€annual€gross€income€of€$159,369,€or€$13,281€per€month.€€The€child€supportÐ xÈ  Ðobligation€on€this€amount€is€$1,973€per€month.׃¦ ×Ý ƒ #ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ×€€Husbandððs€child€support€obligation€isÐ D”  Ðhereby€increased€to€$1,973€per€month,€effective€October€5,€1997.€€Tenn.€Code€Ann.€ðð€36„Ð ` Ð5„101(a)(5).€€€Ð Ü, Ðà@ðð.Dàò òII.ˆÐ ¨ø Ðà@>>#DàRemoval€of€Cap€on€IncomeˆÐ tÄ Ðà ` àó óIn€its€order,€the€trial€court€also€removed€the€$9,900€cap€on€Husbandððs€incomeÐ @ Ðsubject€to€child€support€in€the€amended€final€decree.€€We€find€that€this€comports€with€theÐ  \ Ðpresent€state€of€the€law€governing€child€support€and€affirm€this€portion€of€the€trial€courtððsÐ Ø( Ðorder.€ò òÐ ¤ô Ðó óà ` àWhen€the€amended€final€decree€was€entered€in€1995,€the€Child€Support€GuidelinesÐ p!À  Ðimposed€a€cap€on€the€amount€of€net€income€that€was€subject€to€a€child€support€obligation.Ð <#Œ" Ððð€1240„2„4„.04(3)€(1989)€of€the€guidelines€reads€as€follows:Ð %X $ ÐÓÓà ` àà8 ¸ àThe€court€must€order€child€support€based€upon€the€appropriateÐ Ô&$"& Ðpercentage€of€all€net€income€of€the€obligor€as€definedÐ º' #' Ðaccording€to€1240„2„4„.03€of€this€rule€but€alternative€paymentÐ  (ð#( Ðarrangements€may€be€made€for€the€award€from€that€portionÐ †)Ö$) Ðthat€exceeds€$6,250.€€€Ðl*¼%*¸ Ð ¸ Ð  ÐÌÓÓThe€gross€monthly€income€that€would€produce€$6,250€in€net€income€was€approximatelyÐ 8,ˆ', Ð$9,900.€€That€is€apparently€why€the€income€cap€on€base€salary€plus€bonus€income€wasÐ .T). Ðincluded€in€the€amended€final€decree,€and€the€option€income€was€not€dealt€with€at€all.€€InÐ ° Ðother€words,€the€Husbandððs€base€salary€plus€his€bonus€income,€which€averaged€$21,750,Ð |Ì Ðwould€virtually€always€meet€or€exceed€the€cap,€so€the€option€income€properly€was€notÐ H˜ Ðconsidered.€€This€section€of€the€guidelines€had€been€replaced€by€the€time€the€divorceÐ  d Ðreferee€heard€Wifeððs€petition€to€modify€the€final€decree€with€the€following€language:Ð à 0 ÐÓÓà ` àà8 ¸ àThe€court€must€consider€all€income€of€the€obligor€as€definedÐ ¬ ü  Ðaccording€to€1240„2„4„.03€of€this€rule.€€The€court€must€orderÐ ’â  Ðchild€support€based€upon€the€appropriate€percentage€to€theÐ xÈ  Ðcustodial€parent€up€to€a€net€$10,000€per€month€of€the€obligorððsÐ ^®  Ðincome.€€When€the€net€income€of€the€obligor€exceeds€$10,000Ð D”  Ðper€month,€the€court€may€consider€a€downward€deviation€fromÐ *z  Ðthe€guidelines€if€the€obligor€demonstrates€that€the€percentageÐ ` Ðapplied€to€the€excess€of€the€net€income€above€$10,000€aÐ öF Ðmonth€exceeds€a€reasonable€amount€of€child€support€basedÐ Ü, Ðupon€the€best€interest€of€the€child€and€the€circumstances€of€theÐ Â Ðparties.€€The€court€may€require€that€sums€paid€above€theÐ ¨ø Ðpercentage€applied€to€the€net€income€above€$10,000€beÐ ŽÞ Ðplaced€in€an€educational€or€other€trust€fund€for€the€benefit€ofÐ tÄ Ðthe€child.ÐZª¸ Ð ¸ Ð  ÐÌÓÓTenn.€Comp.€R.€&€Reg.€ch.€1240„2„4„.04(3)€(effective€October€5,€1997).€€In€order€to€bringÐ &v Ðthe€amended€final€decree€into€compliance€with€current€law,€the€trial€judge€removed€the€capÐ òB Ðon€Husbandððs€income,€which€could€now€include€the€option€income.€€We€agree€with€theÐ ¾ Ðremoval€of€the€cap€and€affirm€this€portion€of€the€trial€judgeððs€order.Ð Š Ú Ðà@ÔÔ-Dàò òIII.ˆÐ V"¦! Ðà@ŒŒ#DàAward€of€Attorneyððs€Feesó óˆÐ "$r# Ðà ` àHusband€contends€that€the€trial€court€improperly€ordered€him€to€pay€attorneyððs€feesÐ î%>!% Ðto€Wifeððs€counsel€for€having€to€bring€this€action€to€recover€child€support.€€The€recovery€ofÐ º' #' Ðreasonable€attorneyððs€fees€in€child€support€matters€has€been€authorized€by€statute€inÐ †)Ö$) ÐTennessee€for€many€years.€€Tenn.€Code€Ann.€ðð€36„5„103(c)òò;€Deas€v.€Deasóó,€774€S.W.2dÐ R+¢&+ Ð167,€169€(Tenn.€1989).€€The€partiesðð€minor€child€is€entitled€to€recover€attorneyððs€feesÐ -n(- Ðincurred€on€his€behalf;€otherwise,€he€would€be€helpless€to€enforce€his€right€to€support.€€òòSeeÐ ê.:*/ Ðid.óó€(quoting€òòGraham€v.€Grahamóó,€140€Tenn.€328,€204€S.W.€987€(1918)).€€Awarding€fees€isÐ ¶0,1 Ðwithin€the€discretion€of€the€court,€and€no€abuse€of€discretion€occurred€in€this€case.€€WeÐ ‚2Ò-3 Ðaffirm€the€portion€of€the€trial€courtððs€order€awarding€attorneyððs€fees€to€Wife.€€In€addition,€weÐ N4ž/5 Ðhold€that€Wife€is€also€entitled€to€recover€her€attorneyððs€fees€for€this€appeal.Ð 6j17 Ѐ€€€ò òà@ÉÉ.DàIV.ˆÐ æ7639 ÐÓ  ÓConclusionó óÐ ²95; ÐÓ  Óà ` àWe€reverse€the€trial€courtððs€order€denying€Wifeððs€Petition€to€Modify€Final€Decree€ofÐ ° ÐDivorce€and€the€portion€of€the€trial€courtððs€order€that€requires€Husband€to€pay€21%€from€hisÐ |Ì Ðannual€bonus€and€stock€option€income.€€We€affirm€the€portion€of€the€order€removing€theÐ H˜ Ð$9,900€per€month€cap€on€income€subject€to€the€Child€Support€Guidelines€and€awardingÐ  d ÐWife€her€attorneyððs€fees.€€The€Amended€Final€Decree€of€Divorce€is€hereby€modified€toÐ à 0 Ðrequire€Husband€to€pay€$1,973€per€month€in€child€support,€which€takes€into€account€bonusÐ ¬ ü  Ðincome,€stock€option€income,€and€base€salary,€to€be€effective€October€5,€1997,€consistentÐ xÈ  Ðwith€this€opinion.€€Furthermore,€we€remand€this€cause€to€the€trial€court€to€set€attorneyððsÐ D”  Ðfees€for€this€appeal.Ð ` Ðà ` àThe€judgment€of€the€trial€court€is€modified€as€herein€stated,€and€the€case€isÐ Ü, Ðremanded€to€the€trial€court€for€the€setting€of€attorneyððs€fees€for€appeal€and€for€such€furtherÐ ¨ø Ðproceedings€as€are€necessary.€€€Ð tÄ ÐÓÓÌÌÌà€¸¸€%àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóˆÐ òB Ðà€^^2€%àF.€LLOYD€TATUM,€SENIOR€JUDGE€€ˆÐ Ø( ÐÌÌÌCONCUR:Ð p!À  ÐÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ð %X $ ÐóóALAN.€E.€HIGHERS,€JUDGEÐ î%>!% ÐÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÐ †)Ö$) ÐDAVID€R.€FARMER,€JUDGE€€Ð l*¼%* Ѐ€€Ð R+¢&+ Ðà@DD/DàˆÌ€€€€€€€€€€à ¸ à€€€€€€€€€€€€Ð -n(- Ѐà ` à€€€€€€€€€€€€€€€€Ð .T). Ðà ` àà ¸ àà  àà h àà À àà  àÌà ` à€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ð Ð/ +0 Ð