Pension Plan Contributions Not Gross Income

Gross income is number that must be determined for each parent as a starting point for purposed of computing child support. Colorado Revised Statutes attempt to define what revenue to each party is considered and excluded from gross income in divorce and support calculations. For example, interest and dividends are specifically included in income, even if they are deposited to a retired spouses account, but have not yet been withdrawn. (See In re Marriage of Tessmer, 903 P.2d 1194.)

However, employer contributions to a pension plan account, prior to actual distribution, are not considered in the gross income of the party for purposes of child support calculations. (In re Marriage of Davis, 09 CA 1002) Likewise, undistributed employer-funded retirement benefits that a spouse elects not to receive are also not income for child support calculation purposes. (In re Marriage of Mugge, 66 P.3d 207).  Contact a divorce mediation at Divorce Help Center to discuss your particular circumstances.