ÿWPC  3# ÚUNå %3 0 (9w@a4¡µ 0@Ä 0l 0Dp 0J´ 0Tþ 0^R 0h° 0r 0|Š 0† 0Œ 1u 0d‘ U>õ B)3 B\ D3y DC¬ AMï U*< f -k ÷˜   AQ™Æê 0D° 0Dô D/8 BgF„çÊv~±vÓ/˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nL(Î(ÈhH  Z ‹6Times New Roman RegularX($¡¡ b c d efDgDhDiÓ€uxŒƒ*#64ô¸Øô3|xx("ÿÿ$££Ò  ÒÒ  Ò((3üÝ$¤¤Ý ƒ!ÝÝ  Ýà  àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô  ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(&Times New Roman% Line 7 d d 'ÿÿdxd7Border 1dd*"Cþÿ << Gÿÿ< Œ 9p`(Arial ûÝ ƒ!ÝÔ€ÔÝ  ÝÝ ƒ+"ÝÝ  ÝÔ€$ÔÔ€$ÔÓ  ÓÔ YYY ÔFILEDÔ€$XÔÌÌò òOctober€1,€1997ÌÌCecil€Crowson,€Jr.ÌÔ€$ôÔAppellate€Court€Clerkó ó #Ý ƒ!ÝÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝThe€majority€of€this€figure€represents€Husbandððs€retirement€which€Wife€lists€atÏapproximately€$121,000€which,€according€to€exhibit€4,€includes€both€Tier€I€and€Tier€II€benefits.€Ì íÝ ƒ!ÝÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝChild€custody€was€awarded€to€Wife.€€Although€both€parties€originally€sought€custody,Ïthis€was€never€a€truly€contested€issue.€€Ì Ý ƒ!ÝÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝSections€231b(a),€c(a)€and€c(f)€relate€to€the€computation€of€annuities€for€the€individualÏemployee,€the€spouse€or€survivor€in€terms€of€Tier€I€or€ð ðsocial€securityðð€retirement€benefits.€€InÏother€words,€these€provisions€apply€to€those€who€are€entitled€to€draw€upon€the€individualððsÏrailroad€earnings,€as€in€the€case€of€social€security€benefits,€and€to€have€their€annuities€computedÏaccordingly.Ì*+,-Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó..'÷ÿ dxdüÿP Pd <Ý ƒ!ÝÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝSection€231a(c)(1)€provides€in€part,€that€an€individualððs€spouse€is€eligible€for€annuities€ð ðifÏ„€(I)€such€individual€(A)€is€entitled€to€an€annuity€under€subsection€(a)(1)€of€this€section€.€.€.€.€ð ðÌ ÝÝ ƒ!ÝÔ€ÔÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝIn€arriving€at€this€figure,€the€court€reasoned:ÌÌà8 àà àAs€the€Court€understands€the€law,€the€Court€is€required€to€make€an€award€ofÏchild€support€based€on€quote,€ð ðpresent€earnings.ðð€€His€present€earnings€are€aroundÏ$5,000€a€month,€$6,000€if€you€add€them€all€right.€€I€think€that€[Wife]Ïacknowledges€that€this€yearððs€earnings€are€unusual.€€They€are€not€consistent€withÏprior€years.ÌÌà8 àà àOn€the€other€hand,€I€think€that€the€position€taken€by€[Husband]€that€hisÏearnings€are€in€the€thirties€and€they€are€going€to€be€in€the€thirties€in€1996€is€notÏsupported€by€the€evidence€unless€he,€number€one,€decides€that€he€wants€hisÏearnings€in€the€thirties.€€So€the€Court€is€of€the€opinion€that€it€would€not€be€fair€toÏ[Husband]€to€base€the€child€support€and€any€award€on€$5,000€a€month€gross.€€AndÏon€the€other€hand,€it€would€not€be€fair€to€[Wife]€and€the€minor€child€to€base€it€on€theÏminimum€amount€of€money€that€he€would€earn€just€as€a€machinist.€€Somewhere€inÏthe€middle,€not€in€the€middle,€but€somewhere€in€the€middle€of€those€two€figuresÏshould€be€a€benchmark€to€use€.€.€.€.ÌÌÌÌÓÓà àÌPtPtHHÚ(ÿáÿâùFG(üHHØ(d'`Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  ion-F Geneva ÒÒ  ion-F Geneva ÒÝ ƒ!ÝÔ . ÔÔ€ÔÝ  Ýò òÑ\R AØ'\ÑÓ` Ü` p”XÓÑ\R AØ'\ÑÞ ÞÌà@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEE,€WESTERN€SECTIONÌà@ àAT€JACKSONó óÌÌà@ à_______________________________________________________ÌÌà à)Ìò òÙ€*ÙßR€#%"A1-j|tÛ` Å `€€@ÿRßLAWRENCE€EDWARD€NORTON,€SR.ó ó,à à)à àShelby€County€Circuit€CourtÌà à)à àNo.€142777€R.D.Ì€€€€€Plaintiff/Appellant.à à)Ìà à)ÌVS.à à)à àC.A.€No.€02A01„9609„CV„00222Ìà à)Ìò òBRENDA€KAY€NORTONó ó,à à)Ìà à)Ì€€€€€Defendant/Appellee.à à)Ìà à)Ì______________________________________________________________________________ÌÌFrom€the€Circuit€Court€of€Shelby€County€at€Memphis.Ìò òHonorable€George€H.€Brown,€Jr.,€Judge€ó óÌÌÌÌò òStuart€Brian€Breakstoneó ó,€LAW€OFFICE€OF€DON€OWENS,€P.A.,€MemphisÌAttorney€for€Plaintiff/Appellant.ÌÌÌò òLee€Ann€Pafford€Dobsonó ó,€THE€LAW€OFFICES€OF€JOHN€R.€JOHNSON,€III,€P.C.,ÏMemphisÌAttorney€for€Defendant/Appellee.ÌÌÌÌOPINION€FILED:ÌÌò òAFFIRMED€AND€REMANDEDó óÌÌÌà àò òFARMER,€J.ó óÌÌò òCRAWFORD,€P.J.,€W.S.ó ó:€(Concurs)Ìò òINMAN,€Sr.J.ó ó:€(Concurs)ÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÓÓÓ  ÓÓ` Ü` ˜XÓà àThis€litigation€concerns€dissolution€of€a€marriage€24€years€in€duration.€€TheÏappellant,€Lawrence€Edward€Norton,€Sr.€(ð ðHusbandðð),€has€appealed€from€the€final€decree€ofÏdivorce,€challenging€the€correctness€of€the€trial€courtððs€decision€to€award€the€appellee,€Brenda€KayÏNorton€(ð ðWifeðð),€one„half€of€his€railroad€retirement€benefits,€rehabilitative€alimony€and€attorneyððsÏfees.€€For€reasons€expressed€below,€we€affirm€and€remand.ÌÌà àHusband€filed€his€complaint€for€divorce€in€June€1993€on€grounds€of€inappropriateÏmarital€conduct€and€irreconcilable€differences.€€Wife€filed€a€counterclaim€citing€the€same€groundsÏand€additionally€alleging€that€Husband€had€committed€adultery.€€A€hearing€was€conducted€onÏNovember€15,€1995€with€the€following€evidence€adduced:€€Husband€is€44€years€of€age€and€wife,Ï43.€€Both€attained€a€twelfth€grade€education€and€are€in€good€health.€€Their€union€produced€twoÏchildren.€€Their€daughter€remained€a€minor€(age€15)€at€the€time€of€trial.ÌÌà àHusband€has€been€employed€with€the€Illinois€Central€Railroad€Company€for€26Ïyears.€€The€Companyððs€general€foreman,€Joaquin€Flores,€testified€that€Husband€is€employed€as€aÏmachinist€and€that€his€current€rate€of€pay€is€$16.04€an€hour€based€on€a€40€hour€work€week,€for€aÏgross€annual€salary€of€$33,491.52.€€Flores€explained€that€this€figure€is€based€on€HusbandððsÏemployment€as€a€machinist€for€a€full€year.€€He€indicated,€however,€that€at€certain€times,€HusbandÏtemporarily€serves€in€other€capacities€(such€as€in€a€managerial€position)€which€reflects€an€increaseÏin€his€pay.€€Flores€testified€that€during€1995€Husband€received€a€foremanððs€rate€of€pay€to€reflect€aÏtemporary€change€in€his€employment€status.€€Flores€stated€that€Husband€was€also€given€managerialÏresponsibilities€for€a€time€in€1993.€€At€the€present€time,€Flores€was€not€aware€of€any€proposedÏchanges€to€Husbandððs€current€position€as€a€machinist.€€From€January€to€October€1995,€HusbandððsÍgross€earnings€totaled€$47,433.23.€€Husbandððs€annual€earnings€for€the€years€1991„1994€wereÏ$32,804.69;€$38,947.82;€$34,893.20;€and€$36,162.74,€respectively.ÌÌà àHusbandððs€pension€with€the€railroad€consists€of€several€parts€including€ð ðTier€Iðð€and€Ïð ðTier€IIðð€benefits.€€Tier€I€resembles€those€benefits€to€which€he€would€be€entitled€if€covered€by€theÏSocial€Security€Act,€42€U.S.C.€ðð€401€òòò òet.€seq.óóó ó€€Tier€II€is€supplemental€retirement.€€Husband€canÏreceive€full€retirement€benefits€at€the€age€of€65.ÌÌà àWife€had€various€occupations€during€the€marriage.€€Her€highest€paying€job€yieldedÏan€hourly€rate€of€$9.45€an€hour.€€She€is€presently€employed€at€Brannanððs€Snack€Foods€earningÏ$7.50€an€hour.€€Her€net€income€is€$250€per€week.€€Her€benefits€include€medical€insurance€and€lifeÏinsurance€in€the€amount€of€$15,000.€€There€is€no€retirement€plan.€€Wife€does€not€know€whetherÏher€various€occupations€during€the€marriage€qualify€her€for€social€security€benefits.€€ÌÌà àWifeððs€Rule€XIV€affidavit€lists€assets€of€the€parties€totaling€approximatelyÏ$140,000,× ƒ& ××  ×€excluding€the€marital€residence€which€the€parties€valued€at€$105,000€with€a€net€equityÏof€approximately€$50,000.€€Wife€currently€resides€in€the€marital€residence€with€the€partiesððÏchildren,€daughter„in„law€and€grandchild.€€Wife€expressed€a€desire€to€continue€living€in€the€maritalÏhome€until€May€1997€so€that€she€can€remain€within€the€school€district€and€allow€the€minor€child€toÏgraduate€from€her€present€high€school.€€Afterwards,€she€would€like€the€home€sold.€€ÌÌà àAfter€hearing€the€evidence,€the€trial€court€entered€a€final€decree€awarding€the€divorceÏto€Wife€on€grounds€of€inappropriate€marital€conduct× ƒ' ××  ×€and€dividing€the€marital€estate€to€include€anÍaward€of€one„half€of€Husbandððs€pension€to€Wife,€to€be€computed€as€of€December€15,€1995.€€TheÏdecree€provides€for€Wifeððs€continued€residency€in€the€marital€home€until€July€19,€1997,€at€whichÏtime€the€home€is€to€be€listed€on€the€market€for€sale.€€Until€such€sale,€it€is€ordered€that€the€partiesÏshall€own€the€home€as€tenants€in€common€with€each€being€responsible€for€one„half€of€theÏmortgage,€taxes,€insurance€and€all€repairs€and€expenses€exceeding€$150€per€expenditure.€€TheÏdecree€awards€alimony€to€Wife,€to€begin€after€the€real€estate€closing,€in€the€amount€of€$400€perÏmonth€for€two€years€and€$250€per€month€for€an€additional€two€years€thereafter.€€In€establishingÏHusbandððs€annual€income,€the€decree€reflects€the€trial€courtððs€finding€that€Husbandððs€income€ð ðhasÏfluctuated€greatly€for€the€1995€tax€yearðð€and€its€imputation€to€Husband€of€ð ðarbitraryðð€annualÏearnings€of€$41,000.€€ÌÌà àHusband€identifies€the€issues€on€appeal€as€follows:ÌÌÓÓà8 àà àI.€€Whether€the€trial€court€erred€in€awarding€Wife€one€half€ofÏHusbandððs€railroad€retirement€where€the€Railroad€Retirement€Act€ofÏ1974€.€.€.€,€45€U.S.[C].€ðððð€231d(c)(3),€231m€prohibits€benefitsÏresulting€from€employment€during€marriage€to€be€consideredÏcommunity€property€subject€to€division€in€the€event€of€dissolution€ofÏthe€marriage.ÌÌà8 àà à2.€€Whether€the€trial€court€erred€in€ordering€Husband€to€payÏalimony€to€Wife€including€paying€the€mortgage€on€the€maritalÏresidence€where€Wife€currently€lives€and€ordering€that€the€maritalÏresidence€shall€not€be€put€up€for€sale€until€July€1997€and€in€orderingÏHusband€to€pay€alimony€to€Wife€for€four€years€after€the€sale€of€theÏmarital€residence€where€Wife,€by€living€in€the€marital€residence,€hasÏcontrol€over€how€and€under€what€circumstances€the€house€will€beÏsold,€and€that€it€is€in€her€best€interest€for€the€house€not€to€sell.ÌÌà8 àà à3.€€Whether€the€trial€court€abused€[its]€discretion€in€awardingÏa€substantial€attorney€fee€to€Wife€when€there€was€no€showing€byÏWife€of€need€and€no€showing€by€Husband€of€ability€to€pay.ÌÌÌÌÓÓà àWith€respect€to€his€first€issue,€Husband€argues€that€the€Railroad€Retirement€Act€ofÏ1974,€45€U.S.C.€ðð€231€òòò òet.€seq.óóó ó,€(ð ðActðð),€specifically€prohibits€the€division€of€his€retirementÏbenefits€(Tier€II)€as€a€marital€asset.€€He€relies€upon€the€United€States€Supreme€Court€decision,Íòòò òHisquierdo€v.€Hisquierdoóóó ó,€439€U.S.€572€(1979),€to€support€his€position.€€òòò òHisquierdoóóó óÏholds€that€upon€the€divorce€of€the€railroad€employee,€his€retirement€benefits€are€not€to€beÏconsidered€as€marital€property€subject€to€division.€€òòò òHisquierdoóóó ó,€439€U.S.€at€583„87.€€At€the€timeÏòòò òHisquierdoóóó ó€was€decided,€the€following€provision€found€at€45€U.S.C.€ðð€231m€was€in€effect:ÌÌÓÓà8 à[N]otwithstanding€any€other€law€of€the€United€States,€or€of€anyÏState,€territory,€or€the€District€of€Columbia,€no€annuity€orÏsupplemental€annuity€shall€be€assignable€or€be€subject€to€any€tax€orÏto€garnishment,€attachment,€or€other€legal€process€under€anyÏcircumstances€whatsoever,€nor€shall€the€payment€thereof€beÏanticipated[.]ÌÌÌÌÓÓòòò òHisquierdoóóó ó,€439€U.S.€at€576.ÌÌà àIn€1983,€ðð€231m€was€amended€to€add€subsections€(b)(1)€and€(2).€€SubsectionÏ(b)(2)€currently€reads:ÌÌÓÓà8 àThis€section€shall€not€operate€to€prohibit€the€characterization€orÏtreatment€of€that€portion€of€an€annuity€under€this€subchapter€whichÏis€not€computed€under€section€231b(a),€231c(a),€or€231c(f)€of€thisÏtitle,€or€any€portion€of€a€supplemental€annuity€under€this€subchapter,Ïas€community€property€for€the€purposes€of,€or€property€subject€to,Ïdistribution€in€accordance€with€a€court€decree€of€divorce,€annulment,Ïor€legal€separation€or€the€terms€of€any€court„approved€propertyÏsettlement€incident€to€any€such€court€decree.€€The€Board€shall€makeÏpayments€of€such€portions€in€accordance€with€any€suchÏcharacterization€or€treatment€or€any€such€decree€or€settlement.× ƒ( ××  ×ÌÌÌÌÓÓà àThe€foregoing€amendment€and€its€effect€upon€the€decision€rendered€in€òòò òHisquierdoóóó óÏwas€addressed€by€the€West€Virginia€Supreme€Court€of€Appeals€in€òòò òPearson€v.€Pearsonóóó ó,€488ÏS.E.2d€414€(W.Va.€1997)€as€follows:ÌÌÓÓà8 àà àRetirement€benefits€for€railroad€employees€are€governed€byÏfederal€statute.€€As€a€railroad€employee€the€defendant,€uponÏretirement,€is€entitled€to€benefits€under€the€Railroad€Retirement€ActÏof€1974,€(hereinafter€the€ð ðActðð)€45€U.S.C.€ðð€231€òòò òet€seq.óóó ó€€TheÏActððs€scheme€provides€for€two€tiers€of€benefits€which€resemble€bothÏa€private€pension€program€and€a€social€welfare€plan.€€Tier€I€benefitsÏare€equivalent€to€those€the€employee€would€receive€if€covered€by€theÏSocial€Security€Act,€42€U.S.C.€ðð€401€òòò òet€seqóó.ó ó€€See€45€U.S.C.€ððÏ231a(a)(1)€and€ðð€231b(a)(1).€€Tier€II€benefits€are€supplementalÏannuities€which,€like€a€private€pension€plan,€are€tied€to€earnings€andÏcareer€service.€€See€45€U.S.C.€ðð€231a(b)€and€ðð€231b(e).ÌÌà8 àà à.€.€.€.ÌÌà8 àà àIn€òòò òHisquierdo€v.€Hisquierdoóóó ó,€439€U.S.€572,€99€S.Ct.Ï802,€59€L.Ed.2d€1€(1979)€the€United€States€Supreme€CourtÏconsidered€whether€an€award€of€railroad€retirement€benefits€to€aÏspouse€when€dividing€marital€assets€upon€divorce€was€prohibited€byÏthe€Act.€€The€United€States€Supreme€Court€held€that€45€U.S.C.€ððÏ231m€specifically€prohibited€the€division€of€benefits€payable€underÏthe€Act€as€property€in€a€divorce.€€However,€in€1983,€CongressÏprovided€an€amendment€to€ðð€231m€which€expressly€permitsÏcharacterization€of€Tier€II€benefits€as€property€subject€to€distributionÏupon€divorce.€€See€45€U.S.C.€ðð€231m(b)(2).€€Notwithstanding€theÏ1983€amendment,€the€holding€in€òòò òHisquierdoóóó ó€is€still€controllingÏwith€respect€to€Tier€I€benefits.ÌÌÌÌòòò òPearsonóóó ó,€488€S.E.2d€at€421„22€(footnotes€omitted).ÌÌÌÓÓà àThe€Ohio€Court€of€Appeals€in€òòò òTarbet€v.€Tarbetóóó ó,€647€N.E.2d€254€(Ohio€Ct.€App.Ï1994),€reached€the€same€conclusion€when€holding€that€the€1983€amendment€ð ðremoved€the€shieldÏthat€[ðð€231m]€had€provided€to€the€treatment€of€certain€railroad€retirement€benefits€as€maritalÏproperty.ðð€€òòò òTarbetóóó ó,€647€N.E.2d€at€256.€€In€noting€that€the€shield€remains€intact€for€those€Tier€IÏbenefits€acquired€by€the€railroad€employee,€òòò òTarbetóóó ó€concludes,€in€reliance€upon€òòò òHisquierdoóóó ó,€thatÏtheir€indivisibility€does€not€allow€the€divorce€court€to€consider€or€offset€their€present€market€valueÏin€dividing€the€marital€estate.€€òòò òIdóóó ó.€€òòò òAccord€Pearsonóóó ó,€488€S.E.2d€at€423.€€òòò òContra€Mahoney€v.ÏMahoneyóóó ó,€681€N.E.2d€852,€856€&€n.9€(Mass.€1997).ÌÌà àHusband€also€directs€our€attention€to€the€following€language€found€at€45€U.S.C.€ððÍ231d(c)(3):ÌÌÓÓà8 àà àThe€entitlement€of€the€spouse€of€an€individual€to€an€annuityÏunder€section€231a(c)€of€this€title€shall€end€on€the€last€day€of€theÏmonth€preceding€the€month€in€which€.€.€.€(B)€the€spouse€and€theÏindividual€are€absolutely€divorced.€.€.€.ÌÌÌÌÓÓThe€ð ðhistorical€noteðð€to€ðð€231d€indicates€that€subsection€(c)(3)€was€amended€in€1981€to€add€theÏfollowing€provision:ÌÌÓÓà8 àà àThe€entitlement€of€the€divorced€wife€of€an€individual€to€anÏannuity€under€section€231a(c)€of€this€title€shall€end€on€the€last€day€ofÏthe€month€preceding€the€month€in€which€(A)€the€divorced€wife€or€theÏindividual€dies€or€(B)€the€divorced€wife€remarries.ÌÌÌÌÓÓSection€231a(c)€identifies€those€ð ð[s]pouses€eligible€for€annuities.ðð€€Subsection€(4)€recognizes€aÏð ðdivorced€wifeððs€annuityðð€upon€the€meeting€of€certain€conditions.ÌÌà àBased€upon€this€Courtððs€interpretation€of€the€plain€language€of€the€Act,€we€find€thatÏðð€231d€specifically€references€those€annuities€ð ðunder€ðð€231a(c)ðð€which,€in€turn,€concerns€thoseÏannuities€provided€under€231a(a)(1)× ƒ/ ××  ×€or€the€railroad€employeeððs€ð ðsocial€securityðð€retirement€(TierÏI),€not€supplemental€annuities€(Tier€II).€€On€the€other€hand,€ðð€231a(b)€pertains€especially€to€thoseÏð ð[i]ndividuals€eligible€for€supplemental€annuities.ðð€€Section€231(b)€relates€to€the€ð ð[c]omputation€ofÏannuities.ðð€€Section€231b(a)(1)€states:ÌÌÓÓà8 àà àThe€annuity€of€an€individual€under€section€231a(a)(1)€of€thisÏtitle€shall€be€in€an€amount€equal€to€the€amount€(before€any€reductionÏon€account€of€age€and€before€any€deductions€on€account€of€work)€ofÏthe€old„age€insurance€benefit€or€disability€insurance€benefit€to€whichÏsuch€individual€would€have€been€entitled€under€the€Social€SecurityÍAct€.€.€.€.ÌÌÌÌÓÓWe€conclude€that€no€error€was€committed€by€the€trial€court€in€dividing€Husbandððs€Tier€II€retirementÏbenefits€as€part€of€the€marital€estate.ÌÌà àHusbandððs€next€issue€concerns€the€trial€courtððs€award€of€alimony€to€Wife.€€It€is€firstÏargued€that€the€trial€court€erroneously€imputed€an€annual€income€of€$41,000€to€Husband€whenÏsetting€alimony.€€Husband€asserts€that€his€actual€gross€annual€income€is€$33,491.52€and€that€hisÏtrue€monthly€net€income€is€$2,126.€€Husbandððs€affidavit€of€income€and€expenses€lists€totalÏmonthly€expenses€of€$1,421.€€Of€that€figure,€$450€is€a€ð ðprojectedðð€expense€for€rent;€at€the€time€ofÏtrial,€Husband€was€residing€with€his€parents.€€Adding€$52€to€this€amount€to€coincide€with€theÏaward€of€child€support€and€$383.50€which€represents€one„half€of€the€monthly€mortgage€payment,Ïwe€arrive€at€a€figure€of€$1,856.50.€€Wifeððs€monthly€net€income€is€$1,200.€€She€lists€her€monthlyÏexpenses€at€approximately€$2,000.ÌÌà àThe€major€marital€assets€of€the€parties€are€the€marital€home€and€Husbandððs€pension.€ÏWife€correctly€points€out€that€the€final€decree€does€not€specifically€denote€an€equal€division€of€theÏproceeds€upon€sale€of€the€marital€residence.€€We€agree,€however,€that€such€division€is€implicitÏwithin€the€trial€courtððs€ruling.€€The€division€of€the€remaining€marital€assets€does€not€indicate€thatÏeither€party€was€benefitted€to€a€much€greater€extent€than€the€other.€€ÌÌà àIt€is€Husbandððs€contention€that€the€foregoing€demonstrates€a€lack€of€need€forÏsupport€on€Wifeððs€behalf€and€a€lack€of€ability€to€pay€on€his€part.€€He€argues€that€such€is€furtherÏevidenced€by€Wifeððs€possession€of€over€$8,000€in€her€bank€account€at€the€time€of€trial.€€We€findÏthe€record€to€indicate€a€figure€of€approximately€$5,000,€hardly€an€amount€to€alter€the€current€needsÏof€Wife.€€ÌÌà àThe€decision€to€award€alimony€is€within€the€sound€discretion€of€the€trial€court.€ÏSuch€decision€is€factually€driven€and€requires€a€balancing€of€the€factors€set€forth€in€T.C.A.€ðð€36„5„101(d).€€The€two€most€significant€factors€are€need€and€the€ability€to€pay.€€òòò òLoyd€v.€Loydóóó ó,€860ÏS.W.2d€409,€412€(Tenn.€App.€1993).€€We€find€the€record€before€us€to€support€the€trial€courtððsÏaward€of€alimony€considering€the€various€statutory€factors€at€play€and€all€others€relevant.€€WeÏfurther€find€the€amount€of€the€award€appropriate.€€Even€if€Husbandððs€annual€earnings€are€as€heÏsuggests,€$33,491.52,€he€still€has€a€monthly€income€in€excess€of€his€expenses,€as€we€haveÏdetermined€them,€unlike€Wife.€€We,€however,€believe€the€figure€proposed€by€Husband€isÏinadequate.€€With€the€exception€of€tax€year€1991,€his€annual€earnings€have€consistently€exceededÏthis€figure.€€While€we€agree€that€Husbandððs€1995€earnings€thus€far€are€somewhat€inflated€andÏð ðunusual,ðð€as€described€by€the€trial€court,€we€do€not€find€the€imputed€figure€of€$41,000€to€beÏexcessive€or€unsupported€by€the€record.× ƒ0 ××  ×ÌÌà àHusband€also€disputes€the€manner€in€which€alimony€was€awarded.€€The€trial€courtÏordered€that€the€marital€home€be€placed€on€the€market€for€sale€on€July€19,€1997€with€each€partyÍresponsible€for,€òòò òinter€aliaóóó ó,€one„half€of€the€mortgage€payment€until€said€sale€and€that,€thereafter,ÏHusband€was€to€pay€alimony€to€Wife€in€varying€amounts€for€four€years.€€Husband€submits€that€itÏis€in€Wifeððs€best€interest€that€the€house€sell€later€rather€than€sooner€so€as€to€prolong€her€ð ðalimonyððÏaward€of€one„half€of€the€house€note.€€Husband€contends€that€such€is€possible€because€of€the€finalÏdecreeððs€failure€to€establish€the€initial€price€for€which€the€home€should€be€listed€and€who€isÏresponsible€for€determining€the€means€by€which€it€is€to€be€sold.€€This€omission,€Husband€insists,Ïaffords€Wife€the€opportunity€to€ð ðintentionally€or€inadvertently€precludeðð€the€homeððs€sale€by€settingÏan€ð ðarbitrary€sales€priceðð€or€failing€to€use€her€best€efforts€to€ensure€a€sale.ÌÌà àWe€first€note€that€it€does€not€appear€from€the€record€that€Husbandððs€obligation€toÏpay€one„half€of€the€mortgage€payments€was€meant€as€alimony€to€Wife.€€The€final€decree€does€notÏidentify€these€payments€as€alimony.€€The€better€reasoning€is€that€these€payments€were€to€assist€andÏbenefit€both€parties€in€preservation€of€a€marital€asset.€€Husband€suggests€that€if€there€is€a€decline€inÏthe€real€estate€market€and€the€homeððs€fair€market€value€decreases€by€July€1997,€then€Wife€hasÏenjoyed€the€additional€benefit€of€continued€residency€there.€€We€find€that€any€decline€in€the€homeððsÏvalue€places€the€parties€at€equal€risk,€with€the€exception€of€Wifeððs€ability€to€remain€in€the€home€forÏan€additional€period€of€time.€€It€is€clear€from€the€record,€however,€that€such€was€ordered€primarilyÏfor€the€benefit€of€the€partiesðð€minor€child,€which€certainly€Husband€cannot€seriously€question.€€InÏany€event,€we€agree€with€Wife€that,€should€the€situation€arise€where€Husband€has€legitimate€reasonÏto€question€Wifeððs€efforts€in€selling€the€home,€he€would€be€entitled€to€seek€further€remediesÏavailable€to€a€tenant€in€common.€€Moreover,€the€final€decree€does€not€require€Husband€to€agree€to€aÏsale€of€the€home€for€an€ð ðarbitraryðð€or€inadequate€price;€nor€does€it€prohibit€Husbandððs€own€effortsÏto€sell€the€home.€€Any€impropriety€by€either€party€can€be€remedied€in€the€trial€court.ÌÌà àHusbandððs€final€issue€concerns€the€trial€courtððs€award€of€attorneyððs€fees.€€InÏmaking€the€award,€the€trial€court€found€that€this€litigation€ð ðdidnððt€have€to€take€as€long€as€it€didðð€andÏthat€Wifeððs€ð ðposition€in€this€matter,€was€exceedingly€more€reasonable€given€the€facts€and€the€stateÍof€the€law€as€the€Court€understands€it€.€.€.€.ðð€€After€reviewing€the€record,€we€agree€with€the€trialÏcourtððs€observation€and€conclude,€especially€in€light€of€the€economic€circumstances€of€theseÏparties,€that€attorneyððs€fees€were€properly€awarded.€€This€issue€is€without€merit.ÌÌà àThe€judgment€of€the€trial€court€is€affirmed€and€this€cause€remanded€for€any€furtherÏnecessary€proceedings.€€Costs€are€taxed€to€the€appellant,€for€which€execution€may€issue€ifÏnecessary.ÌÓÓà àà àà àà àà àà à____________________________________Ìà àà àà àà àà àà àFARMER,€J.ÌÌÌ______________________________ÌCRAWFORD,€P.J.,€W.S.€(Concurs)Ì______________________________ÌINMAN,€Sr.J.€(Concurs)