In Re Marriage of Macilwaine


26 Cal.App.5th 514 (CA Ct. App., First District, Division 2, 2018)


The child support guidelines’ definition of gross income is broad, and includes all compensation conferred upon and available to a supporting parent. The guidelines do not exclude amounts that the parent voluntarily defers or refuses to accept. Therefore, once there are no legal restrictions on the employee-parent’s ability to exercise stock options and sell his or her shares, the options must be counted as income for purposes of calculating child support.

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