Reviewing new child support guidelines.

• Author: O'Tierney, Daniel Patrick
• Position: Alaska Civil Rules 90.3

Reviewing new child support guidelines

THE ALASKA SUPREME COURT recently amended several civil rules under its constitutional interpretive authority. Among the significant and substantive charges are various amendments to the child support guidelines contained in Civil Rule 90.3. They became effective Jan. 15.

The child support rule governs awards for the support of minor children in Alaska in actions involving separation, divorce, dissolution, domestic violence or paternity. According to the Child Support Guidelines Committee, the primary purpose of the rule is to ensure that child support orders are adequate to meet the needs of children, subject to ability of parents to pay.

Although the level of support under the Alaska rule is comparable to the national average, it is significantly greater than what had previously been a usual support award in this state. The increase was an attempt to avoid the impoverishment of the custodial parent and to minimize the public burden of supporting children through the Aid to Families with Dependent Children Program. Alaska's child support rule also is designed to promote consistency and predictability in child support awards.

The rule employs a percentage-of-income approach expected to result in a non-custodial parent paying approximately what the parent would have spent on the child if the family was intact. Also, it is expected that the custodial parent will contribute at least the same percentage to support the child.

The determination of a support award begins with the calculation of the parent's "total income from all sources." This calculation is meant to include any and all benefits that would have been available for support if the family had remained intact.

Income includes salaries, self-employment income, interest and dividends, workers' compensation, unemployment compensation and the like. Income from self-employment, rent, royalties or joint ownership of a partnership or closely held corporation is calculated on gross receipts minus ordinary and necessary expenses. Deductible expenses do not include the accelerated component of depreciation allowed by the Internal Revenue Service.

The amended rule continues to allow for certain conventional deductions from gross income, such as taxes and union dues. Also, reasonable child care expenses (actually paid) for the children who are the subject of the support order remain deductible in arriving at the adjusted annual income. Required child support...