In a recent case the Court of Special Appeals in Leineweber v. Lieneweber, held that for the first time in Maryland that deferred income should be included in the child support calculation only in the year that it was earned and not during the subsequent when it was actually received. InLeineweber the husband was employed by a company that allowed him to defer income from one year to the next, presumably for tax purposes. The husband sought a reduction in his child support obligation based on what he contended was a decrease in his income. There was a factual dispute as to whether the income had been initially included in the calculation of child support when it was earned and it was not clear from the record in the case whether the subsequent receipt of the income should be included in the year which it was actually received. In Leineweber the Court of Special Appeals held that deferred income is to be included in child support in the year it was actually earned regardless of whether it was paid in the subsequent year. The deferred income received in a prior year would not be included in the calculation of child support in the subsequent year when it was received.
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