Form 14 Child Support Amount Calculation Worksheet Page 7
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41F. COMMENT: Retained Earnings: When determining whether to include retained
earnings 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) Whether reinvestment of the business' income is an ordinary and necessary
expense to allow the business to operate at a reasonable level;
(2) Whether reinvestment of the business' income is intended for maintenance of
the business or growth of the business;
(3) Whether reinvestment of the business' income is reasonable based on sound
business practices; and
(4) The validity of the reasons of the parent for reinvestment of the business'
income.
G. COMMENT: Non-taxable income and significant employment-related benefits
may be converted in appropriate circumstances to "gross income" through applicable
federal and state income tax tables.
H. COMMENT: Imputed Income: When determining whether to include imputed
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 parent's probable earnings based on the parent's work history 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 parent's occupational qualifications;
(3) The parent's employment potential;
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