Eicke v. Eicke (Nebraska 2021)

Parents must be making a retirement deduction in order to receive credit in their adjusted gross income. In this divorce action, to calculate income for child support, the district court deducted a retirement contribution from both parents’ incomes even though neither parent was contributing. The district court also credited mother for the entire health insurance premium. She carried five people on the policy, including the parties’ three children, and the cost was the same regardless of the number of children. The final order awarded sole physical custody of the children to the mother and ordered father to pay support. The father appealed the final order. The appellate court reversed and remanded the order for entry of a new child support calculation. Subtracting the retirement amount was error when the evidence showed neither parent was contributing. The district court also erred in crediting mother for the entire health insurance premium. The appellate court adopted the father’s suggestion of giving her credit for 3/5 of the amount, which reflects the number of marital children. The district court erred in ordering the father to pay half of all extracurricular activities when no request was made for this relief and no evidence presented about the cost of activities.