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W.S.HighersDementHaywood RegsEatherly Wix BAQv]ariableobligor(#$  0   d(|3*$ !.8dd8     VVVV)!dxdx)!dxdx( $ Figure  1    R|$      1    _ Fatherarguesthat,whenthe$20,000annualtuitionisimputedtoMotherasincome,onetwelfthofthatamount  ($1,666.67)permonthshouldbeaddedtothe$853permonththatsheactuallyreceivesasincome.Underthatscenario, q Fatherargues,Motherstotalmonthlycompensationwouldbe$2,519.67.Childsupportfortwochildrenbasedonthat 2 incomewouldbe$654.11permonthundertheguidelines.Becausethevariancebetweenthecurrentsupportaward, C $744.67,andtheguidelineamountbasedonMothersincomewouldbe12.16%,whichislessthan15%,thenMother  wouldnotbeeligibleforareductioninchildsupportaccordingtotheregulations.# ~#^_X`YE<<CLevel 1Level 2Level 3Level 4Level 5(|3*$ !.8dd8     ($$   1  X[Z&OLE 2.0 Box <=8C HKKKK3#37=CIQYag1.a.i.(1)(a)(i)1)a)di) !.8dd8     _  8XXdd8  @ 3INTHECOURTOFAPPEALSOFTENNESSEE  @%ATJACKSON#3 #Ԉ #   May21,2003Session F XX #XX#FRANKHOOPERLACEYv.KARLASUZANNELACEYXX  ? @@ AnAppealfromtheChanceryCourtforMcNairyCounty  9 @@No.7619DeweyC.Whitenton,Chancellor  # @@*AV) ` dE<` A   @@TTNo.W200202813COAR3CVFiledOctober31,2003   AV) ` dE<]` A ^     Thiscaseinvolvesthemodificationofchildsupport.Themotherandfatherweredivorced,and V  custodyofthepartiestwochildrenwasawardedtothefather.Inthedivorcedecree,themother ? wasorderedtopaychildsupportbasedonhersalaryasaparkrecreationdirector.Amonthlater, (x themotherlostherjob.Aftershelostherjob,themotherenrolledinadoctorateprogramata a nearbycollegethatagreedtowaivehertuition.Whileinthedoctorateprogram,themotherplanned J toworkasateachersassistantatthecollegeearningamuchreducedincome.Shortlythereafter, 3 themotherfiledapetitiontomodifyherchildsupportobligation.#XX^#XXThefatherobjected.Aftera  hearing,thetrialcourtreducedthemotherschildsupportobligation.Thefathernowappeals.We  affirm,findingthatthemotherwasnotwillfullyunderemployed,andthatthetuitionwaivedbythe  collegeshouldnotbeimputedtoherasincome.#XXת#XX  f Tenn.R.App.P.3AppealasofRight;JudgmentoftheChanceryCourtisAffirmed  Z   #XB #XX.HollyM.Kirby,J.,deliveredtheopinionofthecourt,inwhichW.FrankCrawford,P.J.,W.S., -} andAlanE.Highers,J.,joined. f CharlesM.Cary,Bolivar,Tennessee,fortheappellant,FrankHooperLacey.  8  KarlaSuzanneLacey,appellee,prose. " "   OPINION #XX& #XX $$ #XX #XX    Plaintiff/AppellantFrankHooperLacey( Father)andDefendant/AppelleeKarlaSuzanne _&!& Lacey( Mother)#XX9 #XX XXXXweredivorcedbyafinaldecreeenteredonMay7,2002.Twochildrenwereborn H'"' ofthemarriage,SarahAdelineLacey(bornMay28,1990),andWalkerBaileyLacey(bornMay 1(#( 1,1992).Inthedivorcedecree,primarycustodyofthechildrenwasawardedtoFather.Motherwas )j$) orderedtopaychildsupportintheamountof$744.67permonth,andtoprovidemedicalinsurance *S%* forthechildrenorpay$160permonthtoFatherasreimbursementforthecostofsuchinsurance. *<&+   Atthetimethedivorcedecreewasentered,MotherwasemployedbytheCityofBrownsville ,(- astheParksandRecreationDirector.ByletterdatedJune13,2002,Motherresigned fromthis -(.e position.Shortlythereafter,MotherenrolledasafulltimedoctoralstudentattheUniversityof  Mississippi,andwasscheduledtobegininAugust2002.Shealsoagreedtobeateachersassistant,  earning$853permonth.Mothers$20,000annualtuitionwaswaivedbytheUniversity.    OnJuly19,2002,Motherfiledapetitiontomodifychildsupport,inwhichsheallegedthat T thechangeinheremploymentsituationwarrantedareductioninchildsupport.Fatherobjected, =  assertingthatMotherwasvoluntarilyunderemployed,andthatthechangeinhercircumstanceswas & v foreseenatthetimethedivorcedecreewasentered.OnAugust15,2002,thetrialcourtenteredan  _ orderfindingpreliminarilythatMotherhadnotshownanunforeseeablechangeincircumstances,  H butgrantingMotherleavetopresentadditionalevidencethatthechangeinhercircumstanceswas  1  notforeseeable,andthatshewasnotvoluntarilyunderemployed.      AhearingwasheldonOctober21,2002.MotherpresentedthetestimonyofPamelaDement   Russell( Russell),aHaywoodCountyCommissionerandamemberoftheHaywoodCounty   ConservationBoard( theboard),whichoverseestheparkandrecreationoperations.Russell n  testifiedthat,attheJune2002meetingoftheboard,theboardmemberstoldMotherthattheywere W  dissatisfiedwithherjobperformanceandthatshehadtoresignorbeterminated.Theresignation @ letterthatMothersignedonJune13,2002hadbeenpreparedbyRussellinadvanceofthemeeting )y inanticipationthatMotherwouldchoosetoresignratherthanbeterminated.Russellstatedthat, b whenMotherwastoldthatherjobperformancewasunsatisfactoryandthatshewouldhavetoresign K orbeterminated,she actedlikeshewasverysurprised. 4   Mothertestifiedatthehearingaswell.Shesaidthatshehadappliedforthegraduate  programattheUniversityofMississippitwoyearspriorandwasaccepted,butturneditdownatthat  time.Shetestifiedthat,asagraduatestudent,shewouldbeteachingtwoclassesandtakingthree.  Mothersaidthatforninemonthshersalarywouldbe$853permonth,andthather$20,000tuition q wouldbewaived.Shecharacterizedthisas aninvestmentinmyfuture. Z   Attheconclusionofthehearing,thetrialcourtmadeanoralrulinggrantingMothers ,| petition,reducingthechildsupportto$240permonth,basedonhersalaryof$853permonth.On e October28,2002,thetrialcourtenteredawrittenordertothiseffect.Fromthatorder,Fathernow N appeals.  7   Onappeal,thetrialcourtsfindingsoffactarerevieweddenovoontherecord,witha " ! presumptionthatthosefindingsarecorrect,unlesstheevidencepreponderatesotherwise. Huntley #" v.Huntley ,61S.W.3d329,334(Tenn.Ct.App.2001)#XXX XN # XXXX.Thetrialcourtsconclusionsoflaware $# revieweddenovo,withnopresumptionofcorrectness. Id. #XXX Xa# XXXX v% $   Onappeal,Fatherraisesseveralissues.First,hearguesthatthetrialcourterredinfinding J'"& thattherehadbeenachangeincircumstancessincetheentryofthefinaldecreeofdivorcesufficient 3(#' tojustifyareductioninchildsupport.Second,hecontendsthatthetrialcourterredinfindingthat )l$( Motherwasnotvoluntarilyunderemployed.Inthealternative,Fatherarguesthat,evenifthecourt *U%)  considersamodificationinchildsupport,the$20,000tuitionwaivershouldhavebeenincludedas *>&* partofMothersincomeas inkindremunerationforpurposesofcalculatingherchildsupport  obligation.     Todeterminewhetheranexistingchildsupportordershouldbemodified,the significant k variancetestisapplied.ThisissetforthinTennesseeCodeAnnotated365101(a)(1),which T providesinpertinentpart: =  8  Incasesinvolvingchildsupport,uponapplicationofeitherparty,thecourtshall  _ decreeanincreaseordecreaseofsuchallowancewhenthereisfoundtobea  H significantvariance,asdefinedinthechildsupportguidelinesestablishedby  1  subsection(e),betweentheguidelinesandtheamountofsupportcurrentlyordered    unlessthevariancehasresultedfromapreviouslycourt-ordereddeviationfromthe   guidelinesandthecircumstanceswhichcausedthedeviationhavenotchanged.    Tenn.CodeAnn.36-5-101(a)(1)(Supp.2002); seeTurnerv.Turner ,919S.W.2d340,343 n  (Tenn.Ct.App.1995).#XXX X3#Xi XXXAccordingtotheapplicableregulations, [_f]or_Ԁpurposesofdefininga X  significantvariancebetweentheguidelineamountandthecurrentsupportorderpursuantto_TCA_ A 365101,asignificantvarianceshallbeatleast15%ifthecurrentsupportisonehundreddollars *z ($100.00)orgreaterpermonthandatleastfifteendollars($15.00)ifthecurrentsupportislessthan c $100.00permonth.#XX XXi&# XXXXTenn.Comp.R.&Regs.,ch.124024.02(3). Thus,thesubstantialand L materialchangeofcircumstancestestisnottheappropriatetest,althougharequestformodification 5 ofchildsupportisgenerallytriggeredbyachangeofcircumstances. Coatesv.Coates ,No.  M200101928_COA_ԄR3CV,2002WL31528512,at*2(Tenn.Ct.App.Nov.15,2002).    FatherarguesthatthechangeinMotherscircumstanceswasforeseeableatthetimeofthe  divorcedecree,becauseMotherhad,infact,appliedforthegraduatepositiontwoyearsprior. s Therefore,hemaintains,MothermusthaveknowninMay2002,whenthedivorcedecreewas \ entered,thatshewouldultimatelychoosetoenroll.Theevidence,however,istothecontrary.The E uncontradictedevidenceattheOctober21,2002hearingshowedthatMotherwassurprisedtofind .~ herselfforcedtoresignfromherjobastheHaywoodCountyParksandRecreationDirector,andthat g shetookthegraduateteachingpositionaftershefoundherselfunemployed.  P   FatherarguesthattheundisputedevidenceshowsthatMotherisvoluntarilyunderemployed. !"  FathernotesthatMotherhasamastersdegreeandhasthepotentialtoearninexcessof$35,000per " ! year.HeassertsthatsomeonewithMotherscredentialsshouldnotbepermittedtovoluntarily #" chooseajobthatearnslessthanminimumwageinordertofurtherherowneducation,because $# providingforthechildrenshouldbeherfirstpriority.SinceMothervoluntarilyresignedfromher v% $ positionwiththeparksystem,Fathercontends,herchildsupportobligationshouldbebasedonthat _&!% salary. H'"&   Whetherapartyiswillfullyandvoluntarilyunderemployedisafactquestion,andthetrial )j$( courthasconsiderablediscretioninitsdetermination. Willisv.Willis ,62S.W.3d735,738(Tenn. *S%) Ct.App.2001).Theburdenisonthecustodialparenttoshowthattheobligorparentiswillfullyand *=&* voluntarilyunderemployed. Eatherlyv.Eatherly ,No.M200000886_COA_ԄR3CV,2001WL +&'+ 468665,at*11(Tenn.Ct.App.May4,2001).#XXX X?)# XXXXԀ Aswithanyotherfinding,afindingof  underemploymentmustbesupportedbyevidenceintherecord. Id. #XXX X3# XXXXThetrialcourtmustconsider  thepastandpresentemploymentanddeterminewhetherthedecisiontotakethelowerpayingjob  wasmadeingoodfaith. Willis ,62S.W.3dat738.Whenapartyvoluntarilyleaveshisemployment l toacceptalowerpayingposition, courtsareinclinedtofindwillfulandvoluntary V underemployment. Id. Anadmissionthatapartyhastheabilitytoearnagreaterincomeis ?  evidenceofwillfulunderemployment. Id. Atthecruxoftheanalysis,however,istheparent ) y _obligor_sreasonforacceptingthelowerpayingposition. Eatherly ,2001WL468665,at*11.  c Therefore,wemustscrutinizethereasonsforMothersultimatecareerchoicetodeterminewhether  M itwasreasonableandmadeingoodfaith. SeeWixv.Wix ,No.M200000230_COA_ԄR3CV,2001  6  WL219700,at*13(Tenn.Ct.App.Mar.7,2001).     Inthiscase,priortolosingherjob,Motherhadplannedtocontinuepursuingherdoctorate   degreeonanonresidentbasis.Thischangedafterthelossofherjob,whichwasdemonstratedby   undisputedevidencetobeinvoluntaryandunforeseen.As aninvestmentin[her]future,Mother t  decidedatthatpointtoenrollfulltimeinthedoctorateprogramattheUniversityofMississippiand ]  takeatemporaryteachingposition,withtheexpectationofcompletingherdegreebyDecember F 2004,inordertoultimatelyimproveherearningcapacity. Consideringallofthis,thetrialcourt / foundthatMotherwasnotwillfullyandvoluntarilyunderemployed.Uponreviewoftherecord,we h donotfindthattheevidencepreponderatesagainstthetrialcourtsfactualfindingonthisissue. Q   Finally,FatherarguesthatthetrialcourterredindecliningtoimputeasincometoMother # the$20,000annualtuitionwaivedbytheuniversity.Insupport,henotesthatthechildsupport   guidelinescontainabroaddefinitionof grossincome:  8  (3)Grossincome.w   8  (a)Grossincomeshallincludeallincomefromanysource(beforetaxesandother I deductions),whetherearnedorunearned,andincludesbutisnotlimitedto,the 2 following:wages,salaries,commissions,bonuses,overtimepayments,dividends, k severancepay,pensions,interest,trustincome,annuities,capitalgains,benefits  T receivedfromtheSocialSecurityAdministration,i.e.,TitleIISocialSecurity  = benefits,workerscompensationbenefitswhethertemporaryorpermanent,judgments !&  recoveredforpersonalinjuries,unemploymentinsurancebenefits,gifts,prizes, "! lotterywinnings,alimonyormaintenance,andincomefromself-employment.... #"   8  Inkindremunerationmustalsobeimputedasincome,i.e.,fringebenefitssuch  asacompanycar,thevalueofon-baselodgingandmeansinlieuofBAQandBAS  foramilitarymember,etc.   Tenn.Comp.#XXX Xח4# XXXXR.&Regs.,ch.1240-2-4-.03(3)(a)(emphasisadded); seeHuntley ,61S.W.3dat335#XXX X'C# XXXX. T Inaddition, [v]ariableincomesuchascommissions,bonuses,overtimepay,dividends,etc.,should >  beaveragedandaddedtothe_obligor_sfixedsalary.Tenn.Comp.R.&Regs.,ch. ' w 1240-2-4-.03(3)(b); seeHuntley ,61S.W.3dat335.  `   Fatherarguesthatthe$20,000annualtuitionwaswaivedinexchangeforMothers  4  participationintheteachingprogram,andthereforeis inkindremunerationandshouldbe    includedasincometoher.IfthetuitionisincludedinMothersincome,herincomewouldbe   deemedatalevelatwhichtherewouldnotbea15%variance betweentheguidelinesaboutand   thesupportcurrentlyorderedsoastojustifyamodificationinchildsupport.\ U#  1      ׀ See Tenn.CodeAnn.   365101(a)(1)(2001).Inresponse,Motherarguesthatthetuitionwaivershereceivedismore r  inthenatureofanacademicscholarshipthanastipendforworkperformed,andithasno [  independentvaluethatwouldallowhertoutilizeittosupportherselfortohelpmeetherfinancial D obligations.Therefore,sheargues,itshouldnotbeincludedaspartofhergrossincomefor -} purposesofdeterminingherchildsupportpayments. f   Assetforthabove, inkindremunerationisimputedasincomeforpurposesofcalculating 8 thegrossincomeonwhichanobligorparentsschildsupportobligationisbased.Such inkind ! remunerationincludes fringebenefitssuchasacompanycar,thevalueofon-baselodgingand   meansinlieuofBAQandBASforamilitarymember,etc.Tenn.Comp.R.&Regs.,ch.124024  .03(3)(a).Themerefactthatanobligorhasreceivedabenefitisnot,initself,enoughtoqualifythe  benefitas inkindremuneration. SeeStatev.Partridge ,No.E199902779_COA_ԄR3CV,2000 u WL1877492,at*2(Tenn.Ct.App.Dec.27,2000).Theremustbeevidencethatthebenefits _  amounttoapaymentforservicesrendered. Id.   Inthiscase,thewaiverofMotherstuitionby H theuniversitywasabenefitthatcouldnotbeusedtopayforMotherslivingexpenses.Underthese 2 circumstances,thebenefitwasmoreakintoascholarshiptoMotherinhercapacityasastudent, k ratherthanastipendforherworkperformedasateachersassistant.Therefore,becausethewaiver  T oftuitionwouldnotconstitutea fringebenefitorapaymentforservicesrendered,itcannotbe  = characterizedas inkindremunerationandisnotincludedinMothersincomeforpurposesof !&  determiningMotherschildsupportobligation.Underthesecircumstances,wecannotconcludethat "! thetrialcourterredinfindingMothersincometobe$853permonth,andinsettingherchild #" supportobligationat$240permonth. $#   Thedecisionofthetrialcourtisaffirmed.CostsonappealaretobetaxedtotheAppellant,  FrankHooperLacey,andhissurety,forwhichexecutionmayissue,ifnecessary.#XXX XC# XXXX  #XXX XR# XXXX#XXX XS#    `     h     ___________________________________ & v    `     h     HOLLYM.KIRBY,JUDGE