In Re Marriage of Davis: Employer contributions to a parent’s retirement account or pension plan don’t constitute gross income for support.
Prior to actual distribution, employer contributions to a parent’s retirement account or pension plan do not constitute gross income for child support purposes. Similarly, stock options are included in gross income for child support only to the extent they have already been exercises at the time child support is determined. Employer contributions to an insurance plan for employee’s benefit is also not income for child support purposes, at least where the parent did not have the option to take the contributions as wages and use them for general living expenses.
Kathleen Hogan is the author of the Colorado Family Law Practice Series, a 2-volume set covering the practice of family law, and is also the Editor-in-Chief of the Family Advocate, a quarterly magazine published by the American Bar Association section of Family Law.
All qualified defined benefit plans must provide a qualified pre-retirement survivor annuity (QPSA). The QPSA is a bridge benefit to provide the participant’s surviving spouse with retirement benefits in the event the participant dies after the retirement benefits have vested but before the retirement benefits actually commence.