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Imputed income

Document Cited in Related
Vincent
AuthorNicholas L. Bourdeau
Pages219-228
14-1
14-1
Chapter 14
Imputed Income
TABLE OF CONTENTS
§14:00 THEORY
§14:00.1 Battle Lines
§14:10 START UPS
§14:20 NON-PRODUCTIVE ASSETS
§14:20.1 Battle Lines
§14:30 LUMP SUM SETTLEMENTS
§14:30.1 Battle Lines
§14:40 INHERITANCES AND OTHER WINDFALLS
§14:50 STUDENTS
§14:50.1 Battle Lines
§14:60 WAGES
§14:60.1 Battle Lines
§14:60.2 Battle Lines
§14:70 INVESTIGATION 1
§14:80 INVESTIGATION 2
QUICK TAKE
At times, and for numerous reasons, parents may not be gainfully employed. A parent’s obli-
gation to support his or her children does not stop because of unemployment. In those cases where
a parent can work, but for some reason is not, income should be attributed to the parent as if he
or she were employed. This attributing of employment to a parent is known as imputing income.
WHAT YOU SEEK
The basis for all imputed income calculations is equivalencies. Essentially, the investigator
is looking for a representation of a salary that is equivalent to (or equal to, or comparable
DCS.indb 1 1/7/2015 9:14:58 AM

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