Form 14 Child Support Amount Calculation Worksheet Page 6
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41(4) The realistic expectation that the parent will continue to receive the amount of
the bonuses received during the three years, or such time period as may be appropriate,
immediately before the beginning of the proceeding and during any other relevant time
periods; and
(5) The number of additional dependents for whom the parent is financially
responsible, whether or not there is an existing court or administrative order under which
the parent is paying or receiving support.
E. COMMENT: Capital Gains Income: When determining whether to include
capital gains income and, if so, the amount to include in a parent's "gross income," a
court or administrative agency shall consider all relevant factors, including:
(1) The amount of capital gains income received by the parent during the three
years, or such time period as may be appropriate, immediately before the beginning of the
proceeding and during any other relevant time periods;
(2) The realistic expectation that the parent will continue to receive the amount of
capital gains income received during the three years, or such time period as may be
appropriate, immediately before the beginning of the proceeding and during any other
relevant time periods;
(3) The validity of the reasons of the parent in making any adjustment in capital
gains income from that received during the three years, or such time period as may be
appropriate, immediately before the beginning of the proceeding and during any other
relevant time periods.
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