Following a trial of competing motions to change, the court found a material change in circumstances based on significantly increased payor income and altered parenting arrangements.
The court rejected the respondent's financial disclosure as unreliable, imputed and averaged income using source-and-use analysis, corporate benefits, personal expenses paid through business, income-splitting, and adverse inferences arising from non-disclosure.
Child support was recalculated, including under s. 9 of the Federal Child Support Guidelines for shared parenting periods, but the court used a simple set-off because the expense evidence was too vague for a fuller Contino analysis.
Retroactive child support was awarded from August 1, 2016 in the amount of $222,484, ongoing support was fixed at $6,671 per month, section 7 expenses were apportioned 13/87, and the support obligations were secured against real property and corporate interests.