ÿWPCï ]dæÀÔE9Â#õ&ÿH å¡Iõ= /R5¹dÔb™['y ‚µ$ÞºP9ér†KäìB×–9êîÆëÝ‘øãŒêåàÕ:Êè1;ê} óñÐN8ÊA+RÁTÆhf)²¢p̨|Rj±ÌI7úÞ~j¤ù$%7’²£½›9DzΜçIöiâ™<÷3906#|Û& „¥)T‘²¡… Óº'-ŽØh ±D1¦qÇI“kÎétnĸķVE¿RÜ`%õ.Òp}=³´»è•OÁGýú’Â{ë¦ ¹¸‰oö0ÌŠMÒ>,ÖØ7œöÑ& ëºg*Z먙fÂÄkó¦ @7)*]jiå;mã’úî”z•%ãVoö…ÓÚÄÖ¨¼×B¾;-`Ukx0a-±u@*v5R7IJöAÂ8Š Õ¿TÁáõëÕÙW´„̶B;iÞžíŽÜHBí¶^ÁY%x7Ë%XÔ$3²^ƒ—ö„DM÷Ü0pï£Zª_é"±1e13Œ;õÖ(ú²õ~gO`HÁ±£O×{‹I—‰SÔöŒxD”ÎjA«Ž(œÙe* mmaLßn5EÚÚÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜÜbääääääääääääääääääääääääääääääääääää 0ëìììì B×× 0¤ô D3˜ D-Ë 0Køø ASCÆ– 0¤\ 0D A«D˜HP LaserJet 4050 Series PCL 5eÈÈ,,,,ÈÈ0»P–%)L (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regularö~ì(Ä{z€Œ| ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wpt3|xÿU‹ÿÀÀÀ(uHš Z‹6Times New Roman RegularLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ã$òòÚ  Ú0Ú  Úóó ÷Ý ƒR—ô$ÝÓ  ÓÔ€ôä½ò»»Ôà  àòòÚ  Ú1Ú  ÚóóÝ  ÝÔ_ÔAlthough€the€guidelines,€like€any€administrative€rule,€must€give€way€to€a€statute€in€express€contravention,€òòsee,Ð ° Ðe.g.óó,€òòGonsalves€v.€Robertsóó,€905€S.W.2d€931,€932€(Tenn.€1995)€(noting€that€the€ð ðguidelines€cannot€take€precedence€overÐ tÄ Ðthe€specific€provisions€of€the€workersðð€compensation€actðð),€the€Child€Support€Guidelines€ð ðcarry€what€amounts€to€aÐ 8ˆ Ðlegislative€mandate,ðð€òòNash€v.€Mulleóó,€846€S.W.2d€803,€804€(Tenn.€1993),€and€should€therefore€be€construed€to€the€extentÐ üL Ðpossible€to€be€in€harmony€with€the€Tennessee€Code.òòóó ’Ý ƒR—ô$ÝÓ  ÓÔ€ôä½ò»»Ôà  àòòÚ  Ú2Ú  ÚóóÝ  ÝÔ_ÔReference€to€the€interrelation€of€gross€income€and€workersðð€compensation€benefits€under€the€federal€InternalÐ ° ÐRevenue€Code€may€offer€a€helpful€comparison.€€Gross€income€as€defined€in€the€Internal€Revenue€Code€is€broadlyÐ tÄ Ðencompassing€and€itself€makes€no€provision€for€exemptions.€€òòSeeóó€I.R.C.€ðð61.€€The€code€later€provides,€however,€thatÐ 8ˆ Ðworkersðð€compensation€benefits€are€to€be€excluded€from€gross€income.€€òòSeeóó€I.R.C.€ðð104(a)(1).Ð üL ÐÌà  àSimilarly,€Rule€1240ð!ð2ð!ð4ð!ð.03(3)(c)€of€the€Tennessee€Child€Support€Guidelines€provides€explicit€exclusionsÐ „Ô Ðfrom€Gross€Income€as€defined€in€the€guidelines.€€Workersðð€compensation€benefits€are€not€listed€therein. - ù-(›(2—ô$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€Ku»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝÔ€ôä½ò»»Ôà  àòòÚ  Ú0Ú  Úóó d(|3‡$££Ý ƒ£ª!ÝÑ€.ÑÑ8€Ku»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3‡$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€Ku»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€Ku»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÑ  ÑÑ8€XXdì»»d8ÑÔ  Ôà@™ ™ ìàÔ‡îFlî»»ÔIN€THE€SUPREME€COURT€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†»Ku»îîFlù#ԈРÖ& ÐÓ  ÓFebruary€2000€SessionÐ üL ÐÔ‡XX»»KuÔÌò òÔ#†»Ku»XXÜ#ÔJANET€LYNN€HOBBS€òòóóv.€GARRY€EARL€HOBBSÔ‡XX»»KuÔó óÐ úJ ÐÌò òà@@½½ìàAppeal€by€Permission€from€the€Court€of€Appeals,€Middle€SectionÐ ú J ÐChancery€Court€for€Bedford€CountyÐ æ 6 Ðà@@øøìàNo.€20,945€€€€€€Tyrus€H.€Cobb,€ChancellorÐ Ò " ÐÌFOR€PUBLICATIONÔ#†»Ku»XXL#ÔÐ ªú  Ðà@@ìì*ìàßA€V) °°` d€÷E<•` AßÐ –æ  ÐÌà@@TTìàNo.€M1998„00359„SC„R11„CV€„€Filed€September€5,€Ô_Ô2000Ô_ÔÐ ¹  ÐÌßA€V) °°` dE<à` AßÐ á1 Ðó óÌÓ  ÓÔ‡ »Ku»»»KuÔÔ€ XX» »KuÔThe€parties€entered€into€a€marital€dissolution€agreement€that€provided€for€a€decreased€payment€ofÐ R Ðchild€support€during€the€fatherððs€period€of€unemployment€followed€by€an€increased€amount€of€childÐ î> Ðsupport€to€be€paid€after€the€resolution€of€the€fatherððs€workersðð€compensation€case.€€The€father€settledÐ Ú* Ðhis€claim€and€was€awarded€$125,000€in€a€lump€sum.€€Applying€Tenn.€Code€Ann.€ðð50-6-223,€theÐ Æ Ðtrial€court€ruled€that€ð ðgross€incomeðð€as€defined€by€the€Tennessee€Child€Support€Guidelines€did€notÐ ² Ðinclude€the€fatherððs€lump€sum€workersðð€compensation€benefit.€€The€Court€of€Appeals€reversed,Ð žî Ðholding€that€it€would€be€illogical€to€exclude€lump€sum€workersðð€compensation€payments€fromÐ ŠÚ Ðcomputation€of€child€support€when€periodic€payments€may€be€included.€€We€granted€permission€toÐ vÆ Ðappeal.€€We€hold€that€lump€sum€awards€of€workersðð€compensation€must€be€used€to€compute€grossÐ b² Ðincome€under€the€Tennessee€Child€Support€Guidelines.Ô#†XXX X#ÔÐ Nž ÐÓøÓÌò òÔ& Ø ÔTenn.€R.€App.€P.€Rule€11€Appeal€by€Permission;Ð &v ÐJudgment€of€the€Court€of€Appeals€Affirmed;€Case€Remanded€to€Trial€Courtó óÔ'Ø&ó ÔÐ b ÐÌòòÓ  ÓJanice€M.€Holder,€óóJ.,€delivered€the€opinion€of€the€court,€in€which€òòE.€Riley€Anderson,€C.J.,€óóandòòÐ ê : ÐFrank€F.€Drowota,€III,€Adolpho€A.€Birch€óóandòò€William€M.€Barker,€JJ.,óó€joined.Ð Ö!&  ÐÌJoseph€Eugene€Ford,€Winchester,€Tennessee,€for€the€appellant,€Garry€Earl€Hobbs.Ð ®#þ" ÐÌBrenda€Susan€Bramlett,€Shelbyville,€Tennessee,€for€the€appellee,€Janet€Lynn€Hobbs.Ð †%Ö $ ÐÓ¸ ÓÌÔ  Ôà@@OO&ìàò òOPINIONó óÐ ^'®"& ÐÌòòóóÓ  ÓÔ‡ XXXXÔà  àOn€November€22,€1996,€the€trial€court€entered€a€final€decree€of€divorce€incorporating€theÐ 6)†$( Ðpartiesðð€Marital€Dissolution€Agreement.€€The€agreement€provided€for€the€support€of€the€partiesðð€twoÐ "*r%) Ðminor€children€as€follows:Ð +^&* ÐÌà8  àà8` Ð Ð àà ¸ àThat,€the€parties€agree€that€Husband€is€currently€unemployedÐ æ,6(, Ðdue€to€a€work„related€injury€suffered€by€him.€€In€this€regard,€theÐ Ò-")-ý Ðparties€have€agreed€that€husband€shall€be€responsible€for€the€paymentÐ ° Ðof€child€support€in€the€amount€of€$400.00€per€month€until€HusbandððsÐ œì Ðworkersðð€compensation€action€is€concluded,€or€twelve€(12)€monthsÐ ˆØ Ðhas€expired,€whichever€comes€first.€€However,€when€HusbandððsÐ tÄ Ðworkersðð€compensation€claim€shall€be€concluded,€whether€byÐ `° Ðsettlement,€judgment€or€otherwise,€Husband€shall€pay€to€Wife€a€lumpÐ L œ Ðsum€equal€to€the€difference€in€the€amount€of€interim€child€support€ofÐ 8 ˆ Ð$400.00€per€month,€and€$960.00€per€month,€which€is€his€actual€childÐ $ t Ðsupport€obligation.€€In€addition,€Husband€shall€resume€regularly€[sic]Ð  ` Ðmonthly€payments€of€child€support€in€the€above€sum€after€conclusionÐ ü L  Ðof€his€workersðð€compensation€case.€€Husband€shall€pay€said€childÐ è 8  Ðsupport€obligation€directly€to€Wife.ÐÔ$ ` x` x ÐÌAfter€the€entry€of€the€final€decree,€Mr.€Hobbsðð€workersðð€compensation€claim€was€settled€for€a€lumpÐ ¬ü  Ðsum€of€$125,000.€Ð ˜è  ÐÌà  àOn€October€29,€1997,€Ms.€Hobbs€filed€a€Petition€for€Contempt,€alleging€a€$2,500€arrearageÐ pÀ Ðin€child€support.€€On€February€9,€1998,€Mr.€Hobbs€petitioned€the€court€for€a€reduction€of€childÐ \¬ Ðsupport.€€He€contended€that€his€child€support€obligation€should€be€reduced€from€$960.00€to€$565.00Ð H˜ Ðper€month€based€upon€his€monthly€income€from€three€sources:€€retirement,€Veteranððs€AdministrationÐ 4„ Ðbenefits,€and€Social€Security€Administration€benefits.€Ð  p ÐÌà  àA€hearing€was€held€on€May€1,€1998,€at€which€the€court€addressed€Ms.€Hobbsðð€Petition€forÐ øH ÐContempt.€€The€trial€court€found€an€arrearage€in€child€support€of€$11,760.€€That€amount€was€orderedÐ ä4 Ðto€be€paid€from€Mr.€Hobbsðð€lump€sum€workersðð€compensation€award€pursuant€to€Tenn.€Code€Ann.Ð Ð  Ððð50-6-223.€€The€trial€court,€however,€declined€to€consider€the€$125,000€lump€sum€payment€as€partÐ ¼  Ðof€Mr.€Hobbsðð€gross€income€under€the€Child€Support€Guidelines.€€Accordingly,€the€trial€courtÐ ¨ø Ðgranted€a€reduction€in€child€support€from€$960.00€to€$565.00.€€Ms.€Hobbs€appealed€the€exclusionÐ ”ä Ðof€the€lump€sum€payment€from€Mr.€Hobbsðð€gross€income.Ð €Ð ÐÌà  àThe€Court€of€Appeals€reversed,€holding€that€Mr.€Hobbsðð€lump€sum€workersðð€compensationÐ X ¨ Ðsettlement€was€income€for€the€purposes€of€determining€his€child€support€obligation.€€The€court€statedÐ D!” Ðthat€it€would€be€illogical€to€allow€periodic€payments€of€workersðð€compensation€awards€to€beÐ 0"€  Ðconsidered€as€income€in€calculating€child€support€payments€while€permitting€lump€sum€awards€toÐ #l! Ðbe€exempt€when€used€for€the€same€purpose.Ð $X" ÐÌà  àThe€Court€of€Appeals€remanded€the€case€to€the€trial€court€with€instructions€to€calculate€Mr.Ð à%0!$ ÐHobbsðð€child€support€obligation€by€converting€the€lump€sum€to€periodic€payments.€€Those€paymentsÐ Ì&"% Ðwould€then€be€considered,€along€with€any€other€income,€in€computing€Mr.€Hobbsðð€child€supportÐ ¸'#& Ðobligation.Ð ¤(ô#' Ðâ âÐ )à$( Ðà  àMr.€Hobbs€appealed€to€this€Court.€€He€contends€that€a€trial€court€may€not€consider€a€lumpÐ ° Ðsum€workersðð€compensation€award€as€gross€income€as€defined€in€the€Tennessee€Child€SupportÐ œì ÐGuidelines€in€light€of€the€language€contained€in€Tenn.€Code€Ann.€ðð50-6-223.€€We€granted€review.Ð ˆØ Ðâ âòòóóÌÔ  ÔÓ  ÓòòANALYSISóóÐ `° ÐÓ1Óà  àÌÓ  ÓI.€€Conflict€Between€the€Child€Support€Guidelines€andÐ 8 ˆ ÐTenn.€Code€Ann.€ðð50-6-223Ð $ t ÐÌÓ}Óà  àThis€appeal€arises€from€an€apparent€conflict€between€Tenn.€Code€Ann.€ðð50-6-223€and€RuleÐ ü L  Ð1240ð!ð2ð!ð4ð!ð.03(3)€of€the€Tennessee€Child€Support€Guidelines.€€At€the€core€of€the€conflict€are€theÐ è 8  Ðdefinitions€of€the€term€ð ðgross€incomeðð€under€the€guidelines€and€the€definition€of€ð ðassignðð€underÐ Ô$  ÐTenn.€Code€Ann.€ðð50-6-223.Ð À  ÐÌà  àThe€guidelines€adopt€a€mathematical€formula€to€determine€the€appropriate€amount€of€childÐ ˜è  Ðsupport€to€be€awarded€to€a€parent.€€First,€the€trial€court€must€compute€the€obligor€parentððs€grossÐ „Ô  Ðincome.€€Gross€income€is€defined€to€include:Ð pÀ ÐÌà8  àà8` Ð Ð àall€income€from€any€source€(before€taxes€and€other€deductions),Ð H˜ Ðwhether€earned€or€unearned,€and€includes€but€is€not€limited€to,€theÐ 4„ Ðfollowing:€.€.€.€workers€compensation€benefits€whether€temporary€orÐ  p Ðpermanent.Ð \` x` x ÐÌTenn.€Comp.€R.€&€Regs.€ch.€1240ð!ð2ð!ð4ð!ð.03(3)€(1994).€€Accordingly,€the€definition€of€gross€incomeÐ ä4 Ðunder€the€guidelines€is€broad.€€The€definition€includes€temporary€and€permanent€workersððÐ Ð  Ðcompensation€benefits€and€does€not€differentiate€between€periodic€workersðð€compensation€benefitsÐ ¼  Ðand€benefits€that€are€received€in€a€lump€sum€award.Ð ¨ø ÐÌà  àTennessee€Code€Ann.€ðð50-6-223€addresses€the€exemption€and€nonassignability€of€workersððÐ €Ð Ðcompensation€benefits:Ð l¼ ÐÌà8  àà8` Ð Ð à(a)€No€claim€for€compensation€under€this€chapter€shall€be€assignable,Ð D!” Ðand€all€compensation€and€claims€therefor€shall€be€exempt€from€claimsÐ 0"€  Ðof€creditors.Ð#l!` x` x ÐÌà8  àà8` Ð Ð à(b)€Notwithstanding€the€provisions€of€subsection€(a)€to€the€contrary,Ð ô$D # Ðthe€court€may€assign€up€to€fifty€percent€(50%)€of€such€compensationÐ à%0!$ Ðmade€by€periodic€payments€to€fulfill€a€valid€present€and€prospectiveÐ Ì&"% Ðchild€support€obligation;€provided,€that€such€assignment€isÐ ¸'#& Ðadministered€in€accordance€with€ðð50-2-105.€€However,€no€suchÐ ¤(ô#' Ðassignment€may€be€made€for€arrearages€in€child€support.Ð)à$(` x` x Ðâ âÐ |*Ì%) Ðà8  àà8` Ð Ð à(c)€Notwithstanding€the€provisions€of€subsection€(a)€to€the€contrary,Ð ° Ðâ âthe€court€may€assign€up€to€twenty€percent€(20%)€of€any€lump€sumÐ œì Ðsettlement€to€satisfy€a€judgment€for€arrearages€in€child€support.ЈØ` x` x ÐÌTenn.€Code€Ann.€ðð50-6-223€(1996)€(amended€1998).€€Exemption€of€workersðð€compensation€benefitsÐ `° Ðfrom€the€claims€of€creditors€has€long€been€favored€as€a€way€to€insure€application€of€awards€toÐ L œ Ðnecessities€of€injured€employees€or€their€dependents€and€prevent€them€from€becoming€publicÐ 8 ˆ Ðcharges.€€òòSeeóó€òòPrime€v.€Dunawayóó,€50€S.W.2d€223,€223€(Tenn.€1932).€€Similarly,€the€exceptions€statedÐ $ t Ðin€Ô_ÔsubsectionsÔ_Ô€(b)€and€(c)€ensure€that€a€parent€meets€a€valid€child€support€obligation.Ð  ` ÐÌà  àBoth€parties€advance€potentially€unreasonable€results€from€the€simultaneous€application€ofÐ è 8  Ðthese€sections.€€Ms.€Hobbs€contends€that€ðð50-6-223€is€in€ð ðapparent€contradictionðð€to€the€guidelines.€Ð Ô$  ÐShe€contends€that€the€application€of€ðð50-6-223€to€these€facts€would€permit€ð ðthis€father€to€avoid€hisÐ À  Ðchild€support€obligation€just€because€he€elected€a€lump€sum.ðð€€Mr.€Hobbs€argues€that€the€positionÐ ¬ü  Ðadvocated€by€Ms.€Hobbs€would€permit€the€Child€Support€Guidelines,€a€mere€administrative€product,Ð ˜è  Ðto€trump€a€Tennessee€statute.׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€It€appears€from€the€substance€of€these€arguments€that€the€parties€haveÐ „Ô  Ðmisconstrued€the€nature€of€ðð50-6-223.Ð pÀ ÐÌà  àThe€interpretation€and€application€of€Tennessee€statutes€and€Child€Support€Guidelines€areÐ H˜ Ðquestions€of€law€that€must€be€reviewed€de€novo.€€òòSeeóó€òòNash€v.€Mulleóó,€846€S.W.2d€803,€804€(Tenn.Ð 4„ Ð1993).€€Gross€income€as€defined€in€the€Child€Support€Guidelines€includes€sources€of€income€that€theÐ  p ÐDepartment€of€Human€Services€has€determined€are€appropriate€to€use€in€arriving€at€an€amount€ofÐ  \ Ðchild€support.€€The€definition€does€not€address€whether€those€sources€of€income€are€subject€toÐ øH Ðassignment,€attachment,€or€execution€to€satisfy€a€child€support€obligation.Ð ä4 ÐÌà  àIn€contrast,€Tenn.€Code€Ann.ðð50-6-223€precludes€assignment€of€workersðð€compensationÐ ¼  Ðbenefits€and€exempts€those€benefits€from€the€claims€of€creditors.€€ð ðAssignmentðð€in€this€context€refersÐ ¨ø Ðto€actual€attachment€or€divestment€of€the€workerððs€benefits€and€to€the€transfer€of€the€right€to€thoseÐ ”ä Ðbenefits€to€another€party.€€The€clause€ð ðexempt€from€claims€of€creditorsðð€secures€the€workerððs€awardÐ €Ð Ðfrom€attachment,€levy,€or€garnishment€by€creditors.€€Neither€subsection€(b)€nor€subsection€(c)Ð l¼ Ðprohibits€consideration€of€workersðð€compensation€benefits€as€income.Ð X ¨ Ðâ âÐ D!” Ðà  àThe€concepts€of€gross€income€and€attachment€or€assignment€are€thus€wholly€distinct.׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€TheÐ ° Ðâ âdetermination€of€gross€income€consists€of€a€computation€that€does€not€involve€actually€executing€orÐ œì Ðlevying€upon€the€workersðð€compensation€benefit.€€Computing€gross€income€does€not€involve€lookingÐ ˆØ Ðbeyond€the€terms€of€the€guidelines€themselves.€€Accordingly,€the€guidelines€and€statute€in€questionÐ tÄ Ðdo€not€conflict.€€Mr.€Hobbsðð€workersðð€compensation€payment,€whether€periodic€or€lump€sum,€mustÐ `° Ðbe€considered€in€calculating€his€gross€income€under€the€Child€Support€Guidelines.€€The€Court€ofÐ L œ ÐAppealsðð€judgment€on€this€issue€is,€therefore,€affirmed.Ð 8 ˆ ÐÌÔ  ÔÓ  ÓII.€€Computing€Mr.€Hobbsðð€Child€Support€ObligationÐ  ` ÐÌÓ(9Óà  àUpon€remand,€the€trial€court€must€compute€Mr.€Hobbsðð€child€support€obligation.€€We€agreeÐ è 8  Ðwith€the€Court€of€Appeals€that€the€lump€sum€payment€must€be€recomputed€to€determine€Mr.€HobbsððÐ Ô$  Ðweekly€award.€Ô_Ô€ThisÔ_Ô€income,€along€with€all€other€forms€of€income€described€in€RuleÐ À  Ð1240ð!ð2ð!ð4ð!ð.03(3)€of€the€Tennessee€Child€Support€Guidelines,€will€be€Mr.€Hobbsðð€gross€income.€Ð ¬ü  ÐUsing€this€sum,€his€monthly€child€support€obligation€will€then€be€computed€under€the€guidelines.Ð ˜è  ÐÌà  àWe€disagree,€however,€with€the€Court€of€Appealsðð€suggestion€that€a€lump€sum€child€supportÐ pÀ Ðpayment€may€be€made€to€Ms.€Hobbs€to€ensure€payment€of€the€award€of€child€support.€€We€appreciateÐ \¬ Ðthe€danger€that€Mr.€Hobbs€might€deplete€his€lump€sum€benefit€before€his€child€support€obligationÐ H˜ Ðterminates.€€The€legislature,€however,€has€provided€trial€courts€with€the€ability€to€prevent€orÐ 4„ Ðdiscourage€such€dissipation.Ð  p ÐÌà  àTennessee€Code€Annotated€ðð36-5-103€provides€a€trial€court€with€several€options€for€ensuringÐ øH Ðthe€payment€of€child€support.€€The€court€may€require€the€obligor€to€post€a€bond€or€provide€personalÐ ä4 Ðsurety.€€It€may€also€sequester€the€rents€and€profits€of€an€obligorððs€real€property,€his€personal€estate,Ð Ð  Ðand€choses€in€action€for€the€benefit€of€the€obligee€and€the€children.€€A€lien€against€the€real€andÐ ¼  Ðpersonal€property€of€the€obligor€is€also€authorized.€€Payment€of€lump€sum€child€support,€however,Ð ¨ø Ðis€not€listed€as€an€option.Ð ”ä ÐÌà  àWe€believe€that€there€are€valid€reasons€for€withholding€judicial€approval€of€a€lump€sumÐ l¼ Ðaward€of€future€child€support.€€Child€support€awards€may€be€modified.€€òòSeeóó€Tenn.€Code€Ann.Ð X ¨ Ððð36-5-101.€€A€lump€sum€award€of€child€support€due€in€the€future,€however,€fails€to€appreciate€thatÐ D!” Ðboth€the€needs€of€children€and€the€circumstances€of€the€parties€often€change€during€the€minority€ofÐ 0"€  Ðthe€children.€€Permitting€lump€sum€awards€of€future€child€support€would€make€the€computation€ofÐ #l! Ðâ âthose€later€changes€difficult€and€in€some€cases€impossible.€€Lump€sum€child€support€should€thereforeÐ $X" Ðbe€awarded€primarily€to€address€the€present,€specific€needs€of€the€child,€òòseeóó,€òòe.g.óó,€òòUmstot€v.€Umstotóó,Ð ° Ð968€S.W.2d€819€(Tenn.€Ct.€App.€1997),€and€not€as€a€protective€measure€to€avoid€depletion€of€funds.Ð œì Ðâ âÌÔ  Ôò òòòÓ  Óó óCONCLUSIONóóÐ tÄ ÐÓ•DÓÌà  àLump€sum€workersðð€compensation€benefits€Ô_Ômust€Ô_ÔÔ_ÔÔ_ÔÔ_ÔbeÔ_Ô€included€in€a€child€support€obligorððsÐ L œ ÐGross€Income€under€the€Tennessee€Child€Support€Guidelines.€€Upon€remand,€Mr.€Hobbsðð€lump€sumÐ 8 ˆ Ðpayment€must€be€recomputed€to€determine€Mr.€Hobbsðð€weekly€award.€€That€amount,€along€with€allÐ $ t Ðother€forms€of€income,€will€constitute€Mr.€Hobbsðð€gross€income€under€the€Guidelines.€€Accordingly,Ð  ` Ðwe€affirm€the€judgment€of€the€Court€of€Appeals€and€remand€this€cause€to€the€trial€court€forÐ ü L  Ðproceedings€consistent€with€this€opinion.€Ô_Ô€Costs€of€this€appeal€are€taxed€to€the€appellant,€Garry€EarlÐ è 8  ÐHobbs,€for€which€execution€may€issue€if€necessary.€€€€€Ô#†XXX XÝ #ÔÔ_ÔÐ Ô$  ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  àòòà€(#(#K(#àóóˆÌà  àà ` àà ¸ àà  àà h àà À àà  àJANICE€M.€HOLDER,€JUSTICE