ÿWPC¿  qƒ0ñÜ# ópj!T#[8s*$׆åP+‡õ¡G^½O°qVÁ8aŒOÚ¼Rýðl‘ÊxÂe‘²Z¸ªvxõ5ڛӡݾÁXA³…"º|Ì>1 ZO›Â,rRhYñQ•Røúá˜Ðé7Hò!Éfèñ¸%a».y GúEu“I+ŽOs2‹^ÌHUEPj.¼Øx…œ`>L Ph_ØÍHNçÃÝ?Š„ð,täÁ{wgœŒÉ,w7…=$‹YV{þo˜ïÍRWâêNQ)“™gþÅ¿H¨RPó%d…ùzxvA Y³î:'uUéQ–r”º¾Ñ„8ܼzð,U°ÙÇ:&D‚V9èÖ‘Œã)˜û&ªPZÛŒàÏ­ROüæÇSÆ÷ÌÔˆY÷Øþ¯ ¬åkQûNåwEêÂsª*à^;ܫ麗.Çð+ºˆœÐrˆ™š€¶UªŸÜǸLã†llj²E¹›Œ%ŒuVI8í§ôWâVÎe­*¬¡g â‚¯Š«¿Ái¾ëOÓ±­¥S’H€ 5êü ®ÀUˆSV–ì‚g!…] ,#Ì£ð|áÁ¬°•üÓcg®NH Ó”ã+ÖëÏÎè4å€+, %ø)#!>UN_ %­ 0³³U <fw@¢4âöZ 0øm AQe _¶ Ti 0DqµU:º0ôU:$N^` mbbbbbbbb ByÆ– 0Ð\ 0Ð, 0Düü D/@@ Bo D3Œ˜HP LaserJet 8000 DN PSØÚØÚÚØØÚ0(ÈhH  Z 6Times New Roman RegularX(‹7ÿ$¡¡Ò°ÒÒ„°ÒÓ  ÓÑ7€ü†XXdðXXdð7ÑÑ  ÑÔ€Xd|XXXÔ-šBu Z‹$Arrus BT Roman )*D+D,-U.î/Ó€0Ó€:?tpO'H4ôóÿ3|x? Ý ƒ Žº$ÝÒ°ÒÒ„°ÒÓ  ÓÔ€XT}XXXÔà ` àòòÚ  Ú2Ú  ÚóóÝ  Ý€€Custody€was€awarded€pursuant€to€a€consent€order€amending€the€final€decreeÐ ° Ðentered€on€March€15,€1996. PÝ ƒ ‚÷$ÝÒ°ÒÒ„°ÒÔ€X$VXXXÔÓ  ÓÓÓà ` àòòÚ  Ú3Ú  ÚóóÝ  ÝÓÓ€€Husband€€appealed€to€this€Court€which,€on€June€24,€1997,€affirmed€the€trialÐ ° Ðcourtððs€order€except€correcting€the€way€social€security€was€to€be€claculated€onÏHusbandððs€bonuses€for€child€support€purposes€and€limiting€the€obligation€for€WifeððsÏmedical€insurance€and€uncovered€expenses€to€seven€years.€€ò òòòSee€Watters€v.€Wattersó óóó,Ð ° Ð959€S.W.2d€585€(Tenn.€App.€1997).(¨(3.$¤¤Ý ƒ7ÿ!ÝÒ°ÒÒ„°ÒÓ  ÓÑ8€×pXXdìdì8ÑÑ  ÑÔ€XÄXXXÔÝ  Ýà ` àòòÚ  Ú0Ú  Úóó !"(Cþÿ<<Cÿÿ UÝ ƒ ‚÷$ÝÒ°ÒÒ„°ÒÔ€X$VXXXÔÓ  ÓÓÓà ` àòòÚ  Ú4Ú  ÚóóÝ  ÝÓÓ€€On€February€27,€1998,€Husband€filed€another€petition€requesting€the€trialÐ ° Ðcourt€to€modify€the€final€decree€of€divorce€to€reflect€that€Wife€should€be€responsibleÏfor€the€taxes€assessed€to€Husband€as€a€result€of€the€exercise€of€the€stock€optionÏawarded€to€Wife€as€a€portion€of€the€division€of€marital€property.€€The€trial€court,€onÏMarch€31,€1999,€entered€an€order€voluntarily€dismissing€the€petition.€€ JÝ ƒ Žº$ÝÒ°ÒÒ„°ÒÓ  ÓÔ€XT}XXXÔà ` àòòÚ  Ú1Ú  ÚóóÝ  Ý€Husbandððs€employer,€General€Mills,€Inc.,€was€named€as€a€defendant€forÐ ° Ðpurposes€of€injunctive€relief€concerning€assets€of€the€parties,€but€is€not€a€party€to€thisÏappeal.($$””ò òÚ  Ú1Ú  Úó ó ûÝ ƒ!¯"ÝÝ  ÝÔ€XXXXÔÔ€ÉÞXXÔÓ  Óò òÔ Ad ÔFILEDÔ€XXÉÞÔÐ  ÐÌNovember€4,€1999ÌÌCecil€Crowson,€Jr.ÌAppellate€Court€ClerkÔdAhÔó ó,–ûyAZ‹"Arial Regular &Ý ƒ!æx"ÝÓ  ÓÔ€XÄXXXÔÝ  ÝÔ€XrXXXÄÔÔ€‹XXrÔÓ  Óò òÔ Ad ÔFILEDÔ€XrX‹ÔÐ  ÐÌOctober€19,€1999ÌÌCecil€Crowson,€Jr.ÌAppellate€Court€ClerkÔdA“Ôó ó,–ûyAZ‹"Arial RegularÿU‹ÿÀÀÀ dƒLevel 1Level 2Level 3Level 4Level 5(¨3æx$¢¢Ý ƒ7ÿ!ÝÒ°ÒÒ„°ÒÓ  ÓÑ8€×pXXdìdì8ÑÑ  ÑÔ€XÄXXXÔÝ  Ý(¨3æx$££Ý ƒ7ÿ!ÝÒ°ÒÒ„°ÒÓ  ÓÑ8€×pXXdìdì8ÑÑ  ÑÔ€XÄXXXÔÝ  Ý(#Ã$òòÚ  Ú0Ú  Úóó'''÷ÿ dxdüÿP Pd'ÿÿdxdÝ ƒ7ÿ!ÝÒ°ÒÒ„°ÒÓ  ÓÑ8€×pXXdìdÈ8ÑÑ  ÑÔ€XÄXXXÔÝ  ÝÑTR[° AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑñ:ññ0ñßr€ (<,(j 8` `€€@Eô±` ttx0,°ð árßñ0ññ:ññ?ññ:ñßr€ (<,(j 8` `€€@Eô±` ttx0,°ð árßñ:ññ?ñÔ_Ôà@Ì Ì ®àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@)®àAT€JACKSONˆÌà ` àà ¸ à€€€€______________________________________________ÌÌò òDIANE€SLAWSON€WATTERS,€ó óÐ ° ÐÌà ` àPlaintiff„Appellee,Ìà ` àà ¸ àà  àà h àà À àà  àà p àShelby€Chancery€No.€D23808„2Ìñ?ñßt€ (>.*jxøùø` `€€@Eìª ` 8ttxP$â ð È tßñ?ñVs.à ` àà ¸ àà  àà h àà À àà  àà p àC.A.€No.€02A01„9810„CH„00306Ð ²  ÐÌò òWILLIAM€C.€WATTERS,Ð ²  Ðó óÌà ` àDefendant„Appellant,ÌÌò òand€GENERAL€MILLS,€INC.,€Ð ´ ÐÌà ` àó óDefendant.Ð ¸ Ð____________________________________________________________________________ÌÌà@¶ ¶ ®àFROM€THE€SHELBY€COUNTY€CHANCERY€COURTˆÌà@H H ®àTHE€HONORABLE€FLOYD€PEETE,€JR.,€CHANCELLORˆÌÌÌÌÌÌà@**®àDaniel€D.€Warlick€of€NashvilleˆÌà@rr(®àFor€AppelleeˆÌÌà@> > ®àJames€D.€Causey€and€Jean€E.€Markowitz€of€MemphisˆÌà@>>(®àFor€AppellantˆÌÌÌÌÌÌà@««$®àò òòòAFFIRMED€AND€REMANDEDó óóóˆÐ ¸($$ ÐÌà@33'®àOpinion€filed:ˆÌÌÌÌÌÌÌà ` àà ¸ àà  àà h àà À àà  àà p àà È àò òW.€FRANK€CRAWFORD,Ð ¸1-- Ðà ` àà ¸ àà  àà h àà À àà  àà p àà È àPRESIDING€JUDGE,€W.S.ÌÌÌÌCONCURS:Ìñ+ñÌñ+ñDAVID€R.€FARMER,€JUDGEÌÌDISSENTSñ,ñ:ñ,ñ€(With€ñ)ñSeparate€Opinion)ñ)ññ*ññ#ñÌñ#ññ*ñÌDAVIG€G.€HAYES,€JUDGEó óñ-ñÐ Ê:66 ÐÐ Ì;77 Ðñ-ññ.ññ.ññ/ñÓÓñ/ññ.ñ›€à ` àThis€case,€which€is€before€us€a€second€time,€involves€an€attempt€to€modify€aÐ ° Ðfinal€decree€of€divorce.€€Defendant/Appellant,€William€G.€Watters€(Husband),׃×Ý ƒ##ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×Ð ° Ðappeals€the€order€of€the€trial€court€denying€Husbandððs€petition€to€modify€final€decreeÏof€divorce€as€to€child€support€and€alimony€to€be€paid€to€Plaintiff/Appellee,€DianeÏSlawson€Watters€(Wife).Ìà ` àAfter€approximately€fourteen€years€of€marriage,€Wife€was€awarded€a€divorceÏon€grounds€of€inappropriate€marital€conduct€by€a€final€decree€entered€June€23,€1995.ÏThe€decree,€ò òòòinter€aliaó óóó,€awarded€Wife€the€marital€residence€and€its€accompanyingÐ ° Ðindebtedness;€gave€Wife€her€separate€property€totaling€$12,990.00€and€Husband€hisÏseparate€property€totaling€$3,915.00;€awarded€marital€property€to€Wife€totalingÏapproximately€$326,000.00€which€includes€the€marital€residence,€the€General€MillsÏVoluntary€Investment€Plan€in€Husbandððs€name€(401K)€in€the€amount€ofÏ$185,543.00,€and€the€proceeds€less€capital€gains€tax€realized€from€the€exercise€ofÏcertain€General€Mills€stock€options€in€the€amount€of€$47,960.00;€awarded€HusbandÏmarital€property€totaling€approximately€$247,000.00€which€includes€certain€GeneralÏMillsðð€stock€options€($75,593.00)€and€restricted€stock€options€($15,995.00)€and€hisÏpension€benefit€with€a€present€value€of€$139,423.00;€ordered€Wife€responsible€forÏmarital€debts€in€the€amount€of€$13,346.00€and€Husband€responsible€in€the€amountÏof€$12,545.00;€awarded€custody€of€the€minor€child€to€Wife;׃ ×Ý ƒ##ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€ordered€Husband€toÐ ´($$ Ðpay€$1,027.00€per€month€in€child€support€plus€21%€of€his€annual€bonus,€lessÏappropriate€deductions€for€income€taxes€and€social€security,€and€all€private€schoolÏtuition€and€expenses;€ordered€Husband€to€maintain€medical€insurance€on€Wife€andÏchild€and€be€responsible€for€50%€of€the€uncovered€medical€expenses;€orderedÏHusband€to€pay€Wife€$1,900.00€per€month€in€alimony€for€seven€years€or€until€herÐ ´2.. Ðdeath€or€remarriage;€ordered€Husband€to€pay€Wifeððs€attorneyððs€fees€in€the€amountÏof€$38,798.66;€€and€ordered€Husband€to€maintain€a€$200,000.00€insurance€policyÏon€his€life€with€Wife€as€beneficiary€for€five€years€with€the€amount€of€coverage€to€thenÏdrop€$20,000.00€per€year€for€two€years.׃ ×Ý ƒ##ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×Ð °  Ðà ` àOn€July€19,€1996,€Husband€filed€a€ð ðPetition€to€Modify€Final€Decree€ofÏDivorce€as€to€Child€Support€and€Alimony.ðð€€In€the€petition,€Husband€avers€thatÏthere€is€a€substantial€change€of€circumstances€in€that€the€Memphis€office€of€hisÏemployer€has€closed€and€relocated€its€principal€place€of€business€to€Atlanta,€Georgia.ÏHe€avers€that€because€he€did€not€want€to€relocate€to€another€state€and€forfeit€a€largeÏportion€of€his€time€with€his€son,€he€has€taken€a€job€with€another€employer€at€a€muchÏlower€salary.€€Due€to€this€change€of€circumstances,€Husband€requests€that€his€childÏsupport€obligation€and€alimony€obligation€be€reduced€in€conformity€with€his€presentÏincome.€€Husband€subsequently€filed€an€amended€petition€wherein€he€submitted€thatÏWife€has€obtained€employment€and€is€no€longer€in€need€of€alimony.Ìà ` àOn€November€12,€1996,€the€matter€was€heard€before€a€divorce€refereeÏpursuant€to€an€Order€of€Reference.€€The€divorce€referee€found€that€there€has€been€aÏchange€of€circumstances;€that€Husband€is€not€willfully€underemployed;€that€HusbandÏis€to€remain€responsible€for€fifty€percent€of€the€minor€childððs€uncovered€medicalÏexpenses;€that€monthly€child€support€should€be€reduced€to€$804.00€with€theÏdifference€from€the€amount€Husband€was€previously€paying€to€be€paid€into€anÏeducational€account€for€the€minor€child;€that€Husband€shall€continue€to€beÏresponsible€for€the€minor€childððs€private€education€expenses€as€an€extraordinaryÏexpense;€that€Husbandððs€alimony€obligation€is€to€be€reduced€to€$1,000.00€perÏmonth;€that€the€arrearage€of€alimony€is€not€forgiven;€that€Husband€shall€continue€toÐ °2.. Ðmaintain€Wifeððs€medical€insurance;€and€that€Husband€shall€be€responsible€for€25€%Ïof€Wifeððs€uncovered€medical€expenses€for€three€years€or€until€she€graduates€whicheverÏis€sooner.Ìà ` àBoth€parties€appealed€the€refereeððs€order,€and€after€a€hearing,€the€trial€courtÏentered€an€order€on€September€21,€1998,€vacating€the€refereeððs€order€and€reinstatingÏthe€final€decree€of€divorce.€€In€its€order,€the€trial€court€found€that€there€has€been€noÏsubstantial€change€in€circumstances€even€though€Husbandððs€income€is€substantiallyÏless;€that€the€decrease€in€income€was€voluntary€in€that€Husband€was€offered€aÏtransfer€with€his€company€to€Atlanta€at€the€same€rate€he€was€making€at€the€time€ofÏthe€divorce;€that,€although€Husband€states€he€remained€in€Memphis€to€be€near€hisÏson,€he€has€not€participated€in€visitation€in€any€way€that€could€not€have€been€doneÏfrom€Atlanta;€that€child€support€should€remain€the€same,€based€on€earning€capacityÏsince€Husband€was€voluntarily€underemployed;€and€that€alimony€should€not€beÏreduced.׃ ×Ý ƒ##ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×Ð ° Ðà ` àHusband€has€appealed€and€presents€the€following€issues,€as€stated€in€his€brief,Ïfor€review:ÌÓÓà8 ` àà8¸ ` ü!` ü!à1.€€Whether€the€trial€court€erred€in€finding€that€there€wasÏno€substantial€change€in€circumstances€and€in€failing€toÏascertain€Husbandððs€earning€capacity.Ð ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!à2.€€Whether€the€evidence€presented€at€the€refereeððsÏhearing€supports€the€trial€courtððs€finding€that€theÏdefendant€is€voluntarily€underemployed.Ð ¸ ¤¸ ¤ Ðà8 ` àà8¸ ` ü!` ü!àÐ ¸ ¤¸ ¤ Ðà8 ` àà8¸ ` ü!` ü!à3.€€Whether€the€trial€court€erred€in€not€reducing€childÏsupport,€alimony€and€the€remaining€obligations€orderedÏin€the€final€decree€of€divorce€and€in€failing€to€forgiveÏalimony€arrearage.Ð ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!à4.€€Whether€the€trial€court€erred€in€considering€maritalÏassets€awarded€at€the€time€of€the€divorce€in€determiningÐ °2.. Ðdefendantððs€ability€to€pay€ongoing€support.Ð ¸ ¤¸ ¤ ÐÌÓÓà ` àSince€this€case€was€tried€by€the€trial€court€sitting€without€a€jury,€we€review€theÏcase€òòò òde€novoó óóó€upon€the€record€with€a€presumption€of€correctness€of€the€findings€of€factÐ ° Ðby€the€trial€court.€€Unless€the€evidence€preponderates€against€the€findings,€we€mustÏaffirm,€absent€error€of€law.€€T.R.A.P.€13(d).Ìà ` àThe€crux€of€Husbandððs€appeal€is€whether€the€trial€court€erred€in€refusing€toÏreduce€his€child€support€obligation€and€alimony€ññœññobligation.€€The€issuesññ›ññ€presented€canÏbe€considered€together.Ìà ` àModification€of€an€existing€child€support€order€is€controlled€by€T.C.A.€ðð€36„5„¼101(a)€(Supp.€1998),€which€states,€in€pertinent€part:ÌÓÓà8 ` àà8¸ ` ü!` ü!àIn€cases€involving€child€support,€upon€application€ofÏeither€party,€the€court€shall€decree€an€increase€or€decreaseÏof€such€allowance€when€there€is€found€to€be€a€significantÏvariance,€as€defined€in€the€child€support€guidelinesÏestablished€by€subsection€(e),€between€the€guidelines€andÏthe€amount€of€support€currently€ordered€unless€theÏvariance€has€resulted€from€a€previously€court„orderedÏdeviation€from€the€guidelines€and€the€circumstancesÏwhich€cause€the€deviation€have€not€changed.Ð ¸ ¤¸ ¤ ÐÌÓÓà ` àð ðFor€the€purposes€of€defining€a€significant€variance€between€the€guidelineÏamount€and€the€current€support€order€pursuant€to€T.C.A.€ðð€36„5„101,€a€significantÏvariance€shall€be€at€least€15%€if€the€current€support€is€one€hundred€dollars€($100.00)Ïor€greater€per€month€and€at€least€fifteen€dollars€($15.00)€if€the€current€support€is€lessÏthan€$100.00€per€month.ðð€€Tenn.€Comp.€R.€&€Regs.€1240„2„4„.02(3)€(1994).€ÏHowever,€ð ð[s]uch€variance€would€justify€the€modification€of€a€child€support€orderÏunless,€in€situations€where€a€downward€modification€is€sought,€the€obligor€is€willfullyÏand€voluntarily€unemployed€or€underemployed.ðð€€ò òòòIdóóó ó.Ð ´0,, Ðà ` àThe€guidelines€direct€trial€courts€to€determine€the€amount€of€support€requiredÏby€the€guidelines€ð ðbased€on€a€flat€percentage€of€the€obligorððs€net€income.ðð€€Tenn.ÏComp.€R.€&€Regs.€1240„2„4„.03(2).€€However,€where€an€obligor€is€ð ðwillfully€andÏvoluntarily€unemployed€or€underemployed,ðð€rather€than€awarding€child€supportÐ ¸844 Ðbased€on€an€obligorððs€actual€income,€the€trial€court€is€required€to€award€child€support€Ïð ðbased€on€a€determination€of€[the€obligorððs]€potential€income,€as€evidence€by€[his€orÏher]€educational€level€and/or€previous€work€experience.ðð€€Tenn.€Comp.€R.€&€Regs.Ï1240„2„4„.03(3)(d).€ò òÐ °  ÐÓ  Óó óà @ àà @ àà @ àà @ àà @ àÓD&Óà ` àAs€for€alimony,€T.C.A.€ðð€36„5„101,€which€provides€for€spousal€support,€states,Ð °  Ðin€pertinent€part,€that€ð ðon€application€of€either€party€for€spousal€support,€the€courtÏmay€decree€an€increase€or€decrease€of€such€allowance€only€upon€a€showing€of€aÏòòò òsubstantial€and€material€change€of€circumstancesó óóó.ðð€€T.C.A.€ðð€36„5„101(a)(1)€(1996Ð ° Ð&€Supp.€1998)€(emphasis€added).€€Whether€there€has€been€a€sufficient€showing€ofÏa€substantial€and€material€change€of€circumstances€is€in€the€sound€discretion€of€theÏtrial€court.€€ò òòòWilkinson€v.€Wilkinsonóóó ó,€1990€WL€95571,€at€*4€(Tenn.€App.€July€12,Ð ´ Ð1990)€(citing€ò òòòJones€v.€Jonesóóó ó,€784€S.W.2d€349,€352€(Tenn.€App.€1989)).Ð ¸ Ðà ` àThe€party€seeking€relief€on€the€grounds€of€a€substantial€and€material€changeÏin€circumstances€has€the€burden€of€proving€such€changed€circumstances€warrantingÏan€increase€or€decrease€in€the€amount€of€the€alimony€obligation.€€ò òòòSeal€v.€Sealó óóó,€802Ð ¼  ÐS.W.2d€617,€620€(Tenn.€App.€1990).€€The€change€in€circumstances€must€haveÏoccurred€since€the€entry€of€the€divorce€decree€ordering€the€payment€of€alimony.€Ïò òòòElliot€v.€Elliotóóó ó,€825€S.W.2d€87,€90€(Tenn.€App.€1991).€Furthermore,€the€change€inÐ À&"" Ðcircumstances€must€not€have€been€foreseeable€at€the€time€the€parties€entered€into€theÏdivorce€decree.€€òòò òId.ó óóó€€If€the€change€in€circumstances€was€anticipated€or€in€theÐ Ä*&& Ðcontemplation€of€the€parties€at€the€time€they€entered€into€the€property€settlementÏagreement,€such€changes€are€not€material€to€warrant€a€modification€of€the€alimonyÏaward.€€ò òòòJones€v.€Jonesóóó ó,€784€S.W.2d€349,€353€(Tenn.€App.€1989).Ð È0,, Ðà ` àThe€decision€to€modify€the€alimony€obligation€is€factually€driven€and€requiresÏa€careful€balancing€of€several€factors.€€ò òòòCranford€v.€Cranfordóóó ó,€772€S.W.2d€48,€50Ð Ì400 Ð(Tenn.€App.€1989).€€The€factors€set€forth€in€T.C.A.€ðð€36„5„101(d),€applicable€to€theÏinitial€grant€of€spousal€support€and€maintenance,€where€relevant,€must€be€taken€intoÐ Ð8 44 Ðconsideration€in€determining€whether€there€has€been€a€change€in€circumstances€toÏwarrant€a€modification€of€the€alimony€obligation.€€ò òòòThreadgill€v.€Threadgillóóó ó,€740Ð ° ÐS.W.2d€419,€422„23€(Tenn.€App.€1987).Ìà ` àWhile€T.C.A.€ðð€36„5„101(d)€enumerates€several€factors€for€the€court€toÏconsider,€the€need€of€the€spouse€receiving€the€support€is€the€single€most€importantÏfactor.€€ò òòòCranfordóóó ó,€772€S.W.2d€at€50.€€In€addition€to€the€need€of€the€spouse€receivingÐ ´  Ðsupport,€the€courts€most€often€take€into€consideration€the€ability€of€the€obligorÏspouse€to€provide€support.€€ò òòòId.óóó ó€€€€€€€€€€€€€Ð ¸ Ðà ` àAt€the€time€the€final€decree€was€entered,€Wife€was€forty„seven€years€of€age,ÏHusband€was€forty„four,€and€their€minor€child€was€thirteen.€€Husband€was€employedÏas€a€regional€sales€manager€with€General€Mills,€Inc.€in€Memphis€with€a€net€baseÏsalary€of€approximately€$4,890.47€per€month€along€with€a€bonus€he€received€eachÏyear.€€His€gross€income€in€1994€was€$135,254.00.€€During€the€partiesðð€marriage,ÏWife€was€primarily€a€homemaker€and€student.€€At€the€time€of€the€decree,€Wife€wasÏpursuing€her€doctorate€degree€in€counseling€education€with€an€expected€graduationÏdate€in€August€1998€with€an€estimated€earning€capacity€between€$35,000.00€andÏ$50,000.00€after€she€had€developed€her€practice€over€several€years.€€Husband€was€inÏgood€health€at€the€time€while€Wife€had€undergone€a€double€mastectomy€during€theÏmarriage.€€Ìà ` àHusband€left€his€employment€with€General€Mills,€Inc.€in€1995€when€GeneralÏMills,€Inc.€closed€its€regional€office€in€Memphis€and€made€Atlanta€its€principal€placeÏof€business.€€Husband€was€offered€a€lateral€move€to€Atlanta€or€a€severance€package.€ÏHusband€accepted€the€severance€package€because,€according€to€Husband,€he€wantedÏto€stay€in€the€Memphis€area€for€his€son.€€After€he€left€General€Mills,€Inc.€and€afterÏan€alleged€extensive€job€search,€Husband€accepted€a€position€with€Display€Arts,€Inc.€ÏHusband€asserts€that€while€the€salary€is€lower€than€his€General€Mills€salary,€it€is€theÏbest€offer€he€could€find.€€At€the€time€he€filed€the€petition€to€modify,€Husband€wasÐ ¼8 44 Ðemployed€as€president€of€Display€Arts,€Inc.€with€a€yearly€income€of€$65,000.00€andÏnet€pay€of€$3,367.16€per€month.€€Husband€filed€an€affidavit€of€monthly€income€andÏexpenses€which€revealed€a€monthly€deficit€of€$2,538.40.Ìà ` àHusband€asserts€that€the€trial€court€erred€in€not€reducing€his€child€supportÏobligation€by€failing€to€apply€the€proper€standard€and€failing€to€make€the€properÏfindings€related€to€that€standard.€€He€states€that€the€trial€court€is€required€toÏdetermine€whether€there€has€been€a€significant€variance€in€determining€whether€childÏsupport€should€be€modified,€that€the€trial€court€failed€to€apply€this€standard,€andÏthat€a€significance€variance€exists€warranting€a€modification€of€his€child€supportÏobligation.€€Husband€also€disputes€the€trial€courtððs€finding€that€he€was€voluntarilyÏunderemployed.€€He€contends€that€the€mere€fact€that€he€chose€to€decline€the€lateralÏtransfer€to€Atlanta€should€not€be,€in€and€of€itself,€grounds€to€find€that€he€wasÏvoluntarily€underemployed.€€He€states€that€he€did€not€refuse€to€take€the€transfer€forÏhis€own€personal€pleasure,€but€out€of€his€concern€and€desire€to€be€near€his€son€so€heÏcould€not€only€exercise€his€visitation€rights€but€to€be€involved€in€his€sonððs€otherÏactivities.€€Husband€contends€that€the€internal€change€in€General€Mills,€Inc.€leadingÏto€his€severance,€his€long€and€hard€efforts€to€find€a€comparable€position,€hisÏdemonstrated€willingness€to€support€his€child,€and€his€desire€to€remain€an€activeÏparticipant€in€his€sonððs€life€do€not€support€a€finding€of€voluntary€underemployment.€ÏHe€further€submits€that€upon€finding€that€he€was€voluntarily€underemployed,€theÏtrial€court€erred€ññœññin€automatically€assuming€thatññ›ññ€Husband€had€the€same€earningÏcapacity€as€before.Ìà ` àHusband€also€contends€that€the€trial€court€erred€in€failing€to€reduce€hisÏalimony€obligation€in€light€of€the€fact€that€there€has€been€a€substantial€and€materialÏchange€in€circumstances€impacting€his€ability€to€pay.€€He€submits€that€based€on€hisÏability€to€pay,€this€Court€should€reduce€his€alimony€obligation€to€$400.00€per€monthÏand€terminate€his€remaining€obligations€for€private€school€tuition,€school„relatedÐ °844 Ðexpenses,€and€expenses€related€to€Wifeððs€insurance€and€uncovered€medical€expenses.€ÏHe€also€asserts€that€the€trial€court€erred€in€using€his€marital€assets€as€a€basis€toÏdetermine€he€had€the€ability€to€pay€alimony€when€it€was€his€income€that€was€theÏdetermining€factor€in€initially€awarding€ññœññalimony,ññ›ññ€and€when€there€was€not€sufficientÏproof€to€determine€ññœññtheññ›ññ€ññœññcurrent€maritalññ›ññ€ññœññassetsññ›œññ.ññ›ññ€€Husband€finally€submits€that€the€trialÏcourt€erred€in€refusing€to€forgive€the€alimony€arrearage€under€the€circumstances€ofÏthe€case.Ìà ` àWife,€on€the€other€hand,€submits€that€the€trial€court€did€not€err€in€finding€thatÏthere€was€no€substantial€change€in€circumstances€and€in€failing€to€ascertainÏHusbandððs€earning€capacity€because€his€willful€underemployment€does€not€justify€aÏfinding€of€a€substantial€change€in€circumstances.€€Furthermore,€she€submits€thatÏthere€was€sufficient€evidence€to€support€the€finding€that€Husband€was€voluntarilyÏunderemployed€when€it€was€demonstrated€that€Husbandððs€position€was€notÏterminated€by€his€employer€but€was€terminated€by€himself€so€that€he€would€not€haveÏto€drive€from€Atlanta€to€Memphis€twice€a€month€to€visit€with€his€son.€€Wife€furtherÏsubmits€that€the€trial€court€did€not€err€in€not€reducing€child€support,€alimony€andÏthe€remaining€obligations€and€in€failing€to€forgive€alimony€arrearage€because€thereÏwas€a€justifiable€finding€that€there€had€been€no€substantial€change€in€circumstances,Ïthat€Husband€was€voluntarily€underemployed,€and€that€the€rehabilitative€alimonyÏof€a€sum€certain€over€a€period€of€time€was€not€subject€to€modification.€€Finally,€WifeÏasserts€that€the€trial€court€did€not€err€in€considering€marital€assets€awarded€at€theÏtime€of€the€divorce€in€determining€Husbandððs€ability€to€pay.Ìà ` àFrom€our€review€of€the€record,€we€find€that€the€evidence€does€notÏpreponderate€against€the€trial€courtððs€finding€that€Husband€is€voluntarilyÏunderemployed.€€Husband€voluntarily€decided€to€leave€his€job.€€This€is€not€aÏsituation€where€Husbandððs€job€was€being€terminated€or€at€jeopardy€of€beingÏterminated.€€Rather,€Husband€had€before€him€an€opportunity€to€continue€in€theÐ °844 Ðsame€position€with€the€same€salary.€€However,€rather€than€pursue€this€avenue,ÏHusband€decided€to€leave€his€job€without€first€securing€employment€at€or€near€theÏsame€earning€level.€€He€did€this€in€light€of€his€obligations€to€his€son€and€Wife.€€WhileÏHusbandððs€contention€that€he€wished€to€remain€in€Memphis€to€stay€near€his€son€isÏadmirable,€his€first€obligation€is€to€provide€support€to€his€son€and€to€Wife.€€œññtññññTññhe›€trialÏcourt€found€and€we€concur€that€Husbandððs€visitation€with€his€son€would€not€beÏcurtailed€by€his€employment€scheduled€in€Atlanta.€€Admittedly,€Husbandððs€abilityÏto€participate€in€some€of€his€sonððs€activities€might€have€been€affected,€but€this€mustÏbe€balanced€with€the€need€for€support€and€maintenance.€€Husband€is€voluntarilyÏunderemployed,€and€the€trial€court€was€correct€in€not€reducing€his€child€supportÏobligation.€€The€trial€court€was€also€correct€in€imputing€income€to€Husband€basedÏon€his€previous€income€at€General€Mills,€Inc.€since€this€is€a€good€indicator€of€hisÏearning€potential€and€is€authorized€by€the€guidelines.€€ò òòòSeeó óóó€Tenn.€Comp.€R.€&€Regs.Ð ° Ðññœññ1240„2„4„.03(ññdññññ3ññ)(d).ññ›ññ€€The€trial€court€did€not€err€in€refusing€to€modify€HusbandððsÏalimony€obligation.€€While€technically€there€is€a€change€of€circumstances,€the€changeÏwas€brought€about€solely€by€Husbandððs€voluntary€actions.€€He€should€not€be€able€toÏescape€his€obligations€under€such€circumstances.Ìà ` àAccordingly,€the€order€of€the€trial€court€is€affirmed,€and€the€case€is€remanded€Ïfor€such€further€proceedings€as€necessary.€€Costs€of€appeal€are€assessed€against€theÏappellant.ò òà ¸ àà  àà h àà À àà  àà p àà È àà  àó óà x àÐ ´*&& ÐÓÓà ` àà ¸ àà  àà h àà À àà  àà p à_________________________________Ìà ` àà ¸ àà  àà h àà À àà  àà p àò òW.€FRANK€CRAWFORD,€Ð ´-)) Ðà ` àà ¸ àà  àà h àà À àà  àà p àPRESIDING€JUDGE,€W.S.ó óÐ ¶.** ÐÌœò òCONCURññññsññññññSññ:›Ð ¸0,, ÐÌÌó ó____________________________________Ð ¾3// Ðò òDAVID€R.€FARMER,€JUDGEó óÐ ¾400 ÐÌœññ____________________________________›ññññÌññññò òññññññDAVIDññññññDISSENTS:Ð À622 ÐññññññÌññññññDAVID€G.€HAYES,€JUDGEññññò òññó óññ›ññdññññ›œÔ†ÿÿÔÔ†ÿÿÔÔ  ÔÔ  Ôñ.ñ