Analysis:  Bruemmer v. Bruemmer

Facts: The Husband’s partnership voted to establish the required level of each partner’s 401K, deferred benefit plan and capital contribution.

Ruling: These contributions are excluded from Husband’s gross income in calculating support, because they are mandatory payments that Husband cannot individually control.

Comment: Isn’t this a loophole open to abuse, especially in smaller firms? Why was this case appealed, when the uncontroverted evidence before the trial court presaged an ineluctable outcome under Frazer? Frazer v. Frazer, 23 Va. App. 358, 376-79, 477 S.E.2d 290, 299-300 (1996).