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HomeMy WebLinkAbout97-2234 CivilBONNIE E. NADZOM, Plaintiff JOSEPH G. NADZOM, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 97-2234 CIVIL TERM IN RE: DEFENDANT'S EXCEPTIONS TO MASTER'S REPORT BEFORE HESS and OLER, JJ. ORDER OF COURT AND NOW, this t~ [[qday of May, 2000, upon consideration of Defendant's exceptions to master's report, and for the reasons stated in the accompanying opinion, the exceptions are denied. OF EVEN DATE HEREWITH, a Supplemental Decree Respecting Alimony, in accordance with the master's recommendation, will be entered. BY THE COURT, ~jw ~lr., J.~'' Samuel L. Andes, Esq. 525 North Twelfth Street Lemoyne, PA 17043 Attorney for Plaintiff Lori K. Serratelli, Esq. 2080 Linglestown Road Suite 201 Harrisburg, PA 17110 Attorney for Defendant 5/3/00 - Judge - Shepardized by Penny - 5/3/00 BONNIE E. NADZOM, Plaintiff JOSEPH G. NADZOM, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 97-2234 CIVIL TERM IN RE: DEFENDANT'S EXCEPTIONS TO MASTER'S REPORT BEFORE HESS and OLER, JJ. OPINION and ORDER OF COURT OLER, J., May , 2000. In this bifurcated divorce case, the parties resolved by agreement the issue of divorce and all economic issues with the exception of claims by Plaintiff for alimony and counsel fees and expenses. For disposition at this time are Defendant's exceptions to a master's report filed by the Cumberland County Divorce Master. The master's report recommended that alimony be awarded to Plaintiff in the amount of $1,250.00 per month,t In excepting to this portion of the report, Defendant makes the following contentions: 1. The Master erred in awarding $15,000.00 per year as alimony for an indefinite duration to Plaintiff ... by failing to consider the relevant factors of 23 Pa. C.S.A. {}3701. 2. The Master erred in finding Plaintiff ... could not meet her reasonable needs without alimony. t An exception filed by Defendant, but unrelated to alimony, is not being pursued by Defendant. See Cumberland County Rule of Procedure 210-7 (issues raised but not briefed deemed waived). With respect to Plaintiff's claim for counsel fees, the master's report recommended against such an award, and neither party has excepted to that recommendation. 3. The Master erred by not considering that portion of [Defendant's] taxable income which must be reinvested in his business and is not available for personal use. 4. [The] Master erred in his determination that [Plaintiffs] income is inadequate to allow her to maintain herself consistent with the standard of living to which she was accustomed during the marriage.2 Argument on Defendant's exceptions to the master's report was held on January 6, 2000. For the reasons stated in this opinion, the exceptions will be dismissed. PROCEDURAL HISTORY A complaint in divorce was filed by Plaintiff on April 30, 1997, requesting a divorce on grounds of irretrievable breakdown and seeking equitable distribution, alimony, alimony pendente lite, and counsel fees and expenses. By order of court dated May 29, 1997, Plaintiff was awarded alimony pendente lite. An affidavit of consent was filed by Defendant on September 17, 1998. The action was bifurcated by order of court dated December 3, 1998, pursuant to an agreement of counsel.3 An affidavit of consent was filed by Plaintiff on December 8, 1998. A decree in divorce was issued on December 30, 1998. The parties resolved by agreement the issue of equitable distribution on November 23, 1998.4 A master's hearing was held on the remaining issues of Plaintiff's claim for alimony and her claim for counsel fees and expenses on January 19, 1999.5 In addition, a factual stipulation dated March 11, 1999, was 2 Brief in Support of Defendant's Exceptions to Master's Report, at 6-7, 10-11. 3 Stipulation of Parties for Bifurcation of Divorce Action, filed November 30, 1998. 4 Partial Property Settlement Agreement, January 23, 1998; see N.T. 6, Master's Hearing, January 19, 1999 (hereinafter N.T. ). 5N.T. 6. 2 presented to the master on or about March 12, 1999;6 the stipulation contained income figures for the parties, and provided that "the Master shall use these income figures for purposes of determining the Plaintiff's claim for alimony and counsel fees in this matter? The divorce master filed his report on April 5, 1999. With respect to alimony, the report recommended as follows: Husband shall pay to wife the sum of $1,250.00 per month through the Cumberland County Domestic Relations Office to begin upon the entry of a divorce decree in these proceedings. The amount and duration of alimony shall be subject to modification and termination on petition of either party as allowed under Section 3701(e) of the Domestic Relations Code. Specific termination provisions in the Domestic Relations Code will also apply,s Defendant's exceptions to the recommendation of the report as it related to alimony were filed on April 14, 1999. The matter was argued on January 5, 2000. STATEMENT OF FACTS in a divorce action, a "master's report, although only advisory, is to be given the fullest consideration, particularly on the issue of credibility.''9 "[I]n determining issues of credibility, [a m]aster's findings must be given the greatest weight because it is he who heard and observed the witnesses.''~° In accordance 6 See Stipulation, March 11, 1999; Letter from Plaintiff's counsel to divorce master, dated March 12, 1999. Unfortunately, the stipulation was not filed with the prothonotary and does not appear on the docket. 7 Stipulation, March 11, 1999, paragraphs 3-6. s Master's Report, at 11. With respect to Plaintiff's claim for counsel fees and expenses, the report recommended that the claim be denied. Master's Report, at 12. 9 Margolis v. Margolis, 201 Pa. Super. 129, 132, 192 A.2d 228, 230 (1963). lo Mott v. Mott, 308 Pa. Super. 1, 3,453 A.2d 1038, 1039 (1982). with this principle, the facts of the present case, as recited by the master and supported by citations to the record, are found to be as follows: 1. The parties were married on October 25, 1979,Ii and separated June 1, 1996 .... 12 There were no children born of the marriage. 13 2. On November 23, 1998, the parties entered into a partial settlement agreement. Paragraph 8 of that agreement specifically sets forth the value of the assets which each of the parties received in the settlement of the equitable distribution claim. Wife was awarded total marital assets having a marital value of $78,379.11 and husband was awarded marital assets having a total marital value, after credit for a cash payment to wife, of $82,000.00.TM 3. Wife is 51 years of age and resides at P.O. Box 1, Rolling Stone Road, Kylertown [Clearfield County], Pennsylvania 16847.~5 She resides with her ailing mother who is 74 years of age and has had heart problems, both breasts removed, and now has a cancer spot on her spine .... ~6 [When 11 N.T. 74. ~2 N.T. 143, 186 ~3 See Plaintiff's Exhibit 1 (Vocational Report), at 2, Hearing, January 19, 1999 (hereinafter Plaintiff's/Defendant's Exhibit ~. ~4 Partial Property Settlement Agreement, November 23, 1998. ~5 N.T. 71-72, 105. Plaintiff's date of birth is August 31, 1947; she was 51 as of the master's hearing on January 19, 1999. N.T. 72. ~6 N.T. 102-04. 4 the parties separated], [Plaintiff] moved to her mother's home to assist her with her health problems. ~7 4. Wife is employed as a coordinator for an adult day care in Centre County, which job she started in June of 1998.~8 She is currently taking home monthly the sum of $1,300.00 net .... ~9 Wife does have medical insurance coverage through her employment.2° Wife also receives alimony pendente lite from husband pursuant to an order entered January 27, 1999, in the amount of 1,200.00 per month plus $100.00 monthly on arrears? 5. Wife has an Associates degree from Penn State University in sociology which she obtained in 1985.22 Subsequently when she moved to the Harrisburg/Cumberland County area she returned to college at Shippensburg University and received a Bachelor's degree in August of 1992 in sociology.23 6. Wife reports that she has suffered from depression and anxiety and is currently taking medication for these problems.24 17 N.T. 102-03. ~8 N.T. 106. 19 Stipulation, March 11, 1999, paragraph 3. 2° N.T. 110. 2~ Order of Court, January 27, 1999. 22 N.T. 80-81. 23 N.T. 96-97. 24 N.T. 119-20. 5 7. When wife and husband moved to the Harrisburg/Cumberland County area [from Clearfield County, about 198525], wife was employed by Sutliff Chevrolet and Saturn in a position involving marketing fleet sales and helping to coordinate and implement that particular aspect of the car business.26 She subsequently left that position27 and in 1993 until 1997 was the director of Senior Citizens Center Services in Cumberland County, Pennsylvania, acting as a coordinator of the various senior citizens centers? When the parties finally separated, wife, as previously noted, left the Harrisburg/Cumberland County area to return to her hometown to care for her mother and to obtain employment, which she has done in Centre County involving the present position as adult day care coordinator.29 8. Husband is 42 years of age and lives in a rental unit at 212 Lindham Court, Mechanicsburg [Cumberland County], Pennsylvania, where he lives alone.3° 9. Husband is a graduate of high school and took one college course in mechanical drafting.3~ Following school he 25 N.T. 81,172. 26 N.T. 81, 84-95. 27 N.T. 90. Plaintiff left the job around August, 1991. N.T. 90. 28 N.T. 98-102. 29 N.T. 102, 106-08. 30 N.T. 167, 203,216. Defendant's date of birth is May 27, 1956; he was 42 as of the master's hearing on January 19, 1999. N.T. 167. 3~ N.T. 168. 6 worked for his father in a chrome plating business,32 then became an iron worker from 1976 to 1980.33 Shortly after he was married, he and his wife ran the chrome plating shop for approximately four years.34 They decided to close the shop, wife moved [to] the Harrisburg/Cumberland County area leaving husband behind for a few months to close the plating business? The move to the Harrisburg/Cumberland County area occurred in 1986 and when husband moved to the Harrisburg/Cumberland County area, after discussion with wife, [he] took a gold plating course in Lancaster from June to December? He then worked for various jewelers and ultimately became a partner in a jewelry business known as Joseph James Jewelers located in Mechanicsburg, Pennsylvania? Husband is currently working and operating this business with a partner? 32 N.T. 169. 33 N.T. 169. 34 N.T. 75-80, 171. 35 N.T. 80-81. 36 N.T. 82-83, 173-75. The course provided training in jewelry manufacturing, stone setting and basic jewelry repairing. It did not offer a goldsmith certification. N.T. 174-75. 37 N.T. 114-17, 177-78, 180-81, 193. This business has been incorporated. N.T. 193. 38 N.T. 181,185. 10. Husband's net income monthly from the operation of this business is $4,500.00 .... 39 11. Husband has been using COBRA benefits through wife's prior employment with Cumberland County for his medical insurance coverage but that benefit will end in February of 1999.40 Consequently, husband will have to pick 39 Stipulation, March 11, 1999, paragraph 4. Paragraph 4 of the parties' stipulation provided that "Defendant's monthly income from his employment by, and partial ownership of Joseph James Jewelers, Inc. net of taxes, is $4,500.00 per month as of January 1999." The stipulation of the parties was the result of the development of an unsatisfactory record, for purposes of fact-finding, on the subject of Defendant's income, during the master's hearing. N.T. 209-10. As the master observed during the testimony of Defendant, "[w]e are talking here about some very interesting and perhaps complex tax computations. We are talking about retained earnings issues. We are talking about draws .... "N.T. 209. Further evidence on the subject was deferred, with a view toward the future presentation of expert testimony or a stipulation on the subject. N.T. 209, 229-31. The stipulation followed. The stipulation contained as an appendix a letter dated January 23, 1999, from the corporation's accountant, which included this paragraph: Mr. Nadzom is taxed on half of the corporation's income even though he only drew out of the business $43,600. The balance of the income was left in the corporation to maintain the cash flow in order to buy inventory and pay back [principal] on debt, which is not a tax deductible expenditure. Likewise, the real estate partnership had a loss therefor there were no distributions of cash to partners. Notwithstanding this assessment of the propriety of attributing retained earnings to the income of Defendant, the parties agreed that $4,500.00 was the proper figure to be used for purposes of calculating Defendant's alimony pendente lite obligation. See Stipulation, March 11, 1999, paragraph 5. 40 N.T. 191. 8 up the cost of that medical insurance which will be around $250.00 per month.4~ 12. Husband reports that he is suffering from clinical depression and has been seeing a psychologist for over a year.42 He also takes some medication for that problem.43 In addition, husband indicated that he is suffering from dizzy spells and has had to increase the power of his lens on his glasses and his eye wear that he uses in his work.44 13. Wife's attorney fees and expenses for appraisals and valuations are in excess of $8,000.00.45 Wife has raised a claim for counsel fees and expenses. Although husband has not raised a claim for counsel fees and expenses, husband testified that he paid his first attorney in this case $15,000.00 for services from June 1996 until April 1998.46 Since April 1998 he has incurred fees and costs for the valuation of the business, for the evaluation of wife by a vocational expert, and for attorney Serratelli of around $9,200.00.47 Both parties will incur additional fees following the hearing on January 19, 1999, as this case moves toward conclusion. 41 N.T. 205. 42 N.T. 190-91. 43 N.T. 189, 191. 44 N.T. 189, 192, 224. 45 N.T. 165-66. 46 N.T. 210. 47 N.T. 214. 9 Testimony at the master's hearing included that of the parties, counsel for the parties, and two vocational experts. Plaintiff's income and expense statement showed expenses of $3,553.60 per month.48 Of the vocational experts, one opined that Plaintiff's earning capacity was between $21,000.00 and $25,000.00 per year.49 The other expressed the view that her earning capacity was between $31,000.00 and $41,288.00.5° Following an extended analysis of the statutory factors bearing upon the issue of filimony,5! the master's report recommended an award of alimony to 48 Plaintiff's Exhibit 4 (Income and Expense Statement). 49 See Plaintiff's Exhibit 1 (Vocational Report). 5o See Defendant's Exhibit 1 (Vocational Report). 5! This analysis appears in the master's report in the following form: ANALYSIS OF THE FACTORS AS SET FORTH IN SECTION 370 l(b) OF THE DOMESTIC RELATIONS CODE 1. Wife's earnings currently are $1,300.00 net monthly. There has been raised an issue with respect to wife's earning capacity and both parties offered expert testimony regarding wife's income potential. Husband's earnings are $4,500.00 net monthly. 2. Wife is 51 years of age and suffers from depression and anxiety for which she is taking medication. Husband has clinical depression and sees a psychologist and is also taking medication. 3. The source of income of wife is through her employment including the benefits provided through that employment. The source of income of husband is through his operation as a partner in the jewelry store business in Mechanicsburg, Pennsylvania, and any benefits he receives are a result of the income derived from that employment. 10 4. Neither party has indicated an expectation of receiving funds or assets from sources other than earnings. Although wife has an ailing mother for whom she cares, there was no specific testimony offered to indicate that wife can reasonably expect to receive any inheritance in the near future; therefore, any inheritance that wife may receive from her mother is too speculative to consider at the present time. 5. The parties were living together in a martial relationship for approximately 16 and ½ years. The parties separated on June 1, 1996, and were divorced by decree entered in Cumberland County on December 30, 1998. 6. Both parties made some contribution to the education and training of the other party. Husband attended gold plating school and wife was the primary income producer during that time. Wife obtained a degree at Shippensburg University and husband was the primary provider during that time. 7. Neither party is serving as the custodian of a minor child. 8. The standard of living of the parties established during the marriage was middle-class. 9. Wife has a Bachelor's degree in sociology and is using her education in her current position. Husband has training in gold plating and jewelry design and is using his training and skills in the operation of the jewelry store business. 10. The assets that the parties received in the equitable distribution settlement as previously noted are set forth in Paragraph 8 of the partial property settlement agreement entered into on November 23, 1998. Husband does have an ongoing interest in the jewelry store operation which he and his partner purchased. There are also some rental units on that property which husband and his partner lease to third parties. Wife does not have any major liabilities. The liabilities which husband has arise out of the purchase and operation of the jewelry store. 11. Neither party brought any property of a significant nature into the marriage. 11 Plaintiff, subject to modification or termination upon changed circumstances, of $1,250.00 per month. In so recommending, the report indicated as follows: The payment as recommended by the Master will provide wife an additional $15,000.00 per year subject to the tax liability so that her annual income will be $30,000.00 less the tax due on the alimony payments. Husband's net annual income is $54,000.00 per year less the $15,000.00 payable to wife, leaving husband net 12. Although wife testified she took care of the household chores and maintenance of the household, nevertheless, she did acknowledge that husband assisted with those duties on occasion. 13. Wife has a fixed income which allows her to provide for her basis needs. Husband has a substantially higher income and will be able to provide for his needs more easily than wife through his earnings. 14. Neither of the parties offered any testimony on the factor of marital misconduct of the other party. 15. The tax ramifications for alimony for federal tax purposes will be that alimony will be treated as income to wife and a tax deduction for husband. 16. Although wife has sufficient income to provide for a modest lifestyle, nevertheless, considering all of the other factors, wife does not have sufficient income and property to provide for a lifestyle other than to provide for anything but the basic needs for her existence. 17. Although wife is employed and is receiving income from that employment, nevertheless, the income which she is receiving is not sufficient and adequate to allow her to maintain herself consistant with the standard of living to which she was accustomed to during the marriage. 12 $39,000.00 per yea~2Plus the tax benefit resulting from the payment of alimony. DISCUSSION Statement of Law In ruling upon exceptions to a master's report in a divorce case, a court's obligation is to "review the Master's Report, determine if his or her recommendations are appropriate, and ... enter a final decree." Reed v. Reed, 354 Pa. Super. 284, 289, 511 A.2d 874, 877 (1986); see Pa. R.C.P. 1920-55-2(b). The recommendations of the master, although advisory only, are "entitled to careful consideration." Reedy. Reed, 354 Pa. Super. 284, 289, 511 A.2d 874, 877 (1986). With respect to a claim for alimony, "[w]here a divorce decree has been entered, the court may allow alimony, as it deems reasonable, to either party ... if it finds that alimony is necessary." Act of December 19, 1990, P.L. 1240, §2, as amended, 23 Pa. C.S. §3701(a) (1999 Supp.). "The purpose of alimony is not to reward one party and punish the other, but rather to ensure that the reasonable needs of the person who is unable to support herself through appropriate employment are met." Miller v. Miller, 744 A.2d 778 (Pa. Super. Ct. 1999). As the Superior Court has stated, [a]limony is based upon reasonable needs in accordance with the lifestyle and standard of living established by the parties during the marriage, as well as the payor's ability to pay. Necessity is the only requirement in determining the propriety of an alimony award and that necessity is judged by numerous considerations only some of which have to do with the rehabilitation of the recipient spouse. Twilla v. Twilla, 445 Pa. Super. 86, 90, 664 A.2d 1020, 1022 (1995). The following factors, inter alia, are to be considered by a court in determining whether alimony is necessary and in determining its nature, amount, duration and manner of payment: 52 Master's Report, at 10. 13 (1) The relative earnings and earning capacities of the parties. (2) The ages and the physical, mental and emotional conditions of the parties. (3) The sources of income of both parties, including, but not limited to, medical, retirement, insurance or other benefits. (4) The expectancies and inheritances of the parties. (5) The duration of the marriage. (6) The contribution by one party to the education, training or increased earning power of the other party. (7) The extent to which the earning power, expenses or financial obligations of a party will be affected by reason of serving as the custodian of a minor child. (8) The standard of living of the parties established during the marriage. (9) The relative education of the parties and the time necessary to acquire sufficient education or training to enable the party seeking alimony to find appropriate employment. (10) The relative assets and liabilities of the parties. (11) The property brought to the marriage by either party. (12) The contribution of a spouse as homemaker. (13) The relative needs of the parties. (14) The marital misconduct of either of the parties during the marriage. The marital misconduct of either of the parties from the date of final separation shall not be considered by the court in its determinations relative to alimony except that the court shall consider the abuse of one party by the other party. As used in this paragraph, "abuse" shall have the meaning given to it under section 6102 (relating to definitions). (15) The Federal, State and local tax ramifications of the alimony award. (16) Whether the party seeking alimony lacks sufficient property, including, but not limited to, property distributed under Chapter 35 (relating to property rights), to provide for the party's reasonable needs. 14 (17) Whether the party seeking alimonY53is incapable of self-support through appropriate employment. In ordering alimony, a court is to "determine the duration of the order, which may be for a definite or an indefinite period of time which is reasonable under the circumstances." Act of December 19, 1990, P.L. 1240, {}2, as amended, 23 Pa. C.S. {}3701(c) (1999 Supp.). Finally, any order for alimony "is subject to further order of the court upon changed circumstances of either party of a substantial and continuing nature whereupon the order may be modified, suspended, terminated or reinstituted or a new order made." Act of December 19, 1990, P.L. 1240, {}2, as amended, 23 Pa. C.S. {}3701(e) (1999 Supp.). Application of Law to Facts Alleged failure of master to consider relevant factors for determination of alimony. In arguing that the recommended award of alimony in the amount of $1,250.00 in the present case was not based upon a consideration of the relevant factors applicable to such a determination, Defendant notes that in Nemoto v. Nemoto, 423 Pa. Super. 269, 620 A.2d 1216 (1993), the Pennsylvania Superior Court upheld an alimony award of only $600.00 per month against a challenge that it was insufficient? Several factors, however, militate against accepting Plaintiff's position in this regard. First, it is difficult to analogize between the present case and Nemoto, because of the limited factual information which can be made available in a court's opinion. The Superior Court's affirmance of the $600.00 alimony figure in Nemoto was expressly based upon the court's inspection of an "extensive certified record." 53 Act of December 19, 1990, P.L. 1240, {}2, as amended, 23 Pa. C.S. {}3701(b). 54 Brief in Support of Defendant's Exceptions to Master's Report, at 6-7. 15 Second, the affirmance of the figure in Nemoto was premised upon an abuse of discretion standard of review. The appellate court noted that under such a standard a reversal would not be appropriate unless "the law [was] overridden or misapplied, or ... the judgment exercised [was] manifestly unreasonable, or the result of partiality, prejudice, bias or ill-will, as shown by the evidence or the record." Nemoto v. Nemoto, 423 Pa. Super. 269, 275, 620 A.2d 1216, 1219 (1993). The affirmance of the $600.00 figure in Nemoto can thus not be read as a holding that any other amount would have been impermissible under the circumstances. Finally, the painstaking analysis in the master's report of the facts in the present case in relation to the factors set forth in Section 3701(b) of the Domestic Relations Code55 tends to refute any argument that appropriate consideration was not accorded the factors. In this regard, the court is in agreement with the master's analysis as expressed in the report. Alleged ability of Plaintiff to meet her reasonable needs without alimony. In arguing that the master erroneously concluded that Plaintiff could not meet her reasonable needs without alimony, Defendant suggests that Plaintiff has skills in fields other than social services,56 that she voluntarily left employment with some prospect for advancement in Cumberland County,57 that her share of equitable 55 See note 51 supra and accompanying text. 56 Brief in Support of Defendant's Exceptions to Master's Report, at 9. In this regard, Defendant cites testimony that during a certain three-month period in 1991 Plaintiff had earned $11,000.00 while working for an automobile dealership. Id.; see N.T. 37. In that year, however, Plaintiff and Defendant agreed that Plaintiff should return to school for further training in the social field, with a view toward her employment in that field at the state or county level. N.T. 96. 57 Brief in Support of Defendant's Exceptions to Master's Report, at 9. However, the difference in wages between the employment left and Plaintiff's present employment is conceded by Defendant to be only $700.00 per year. Id. 16 distribution has been disregarded in estimating her resources,58 and that the alimony recommendation is in reality based upon "the early success of [Defendant's] business" rather than the needs of the Plaintiff? In addition, Defendant contends in this section of his brief that Defendant's financial circumstances do not support such an award? In addressing Defendant's concerns as expressed above, the master explained his conclusion that the reasonable needs of Plaintiff and the circumstances of Defendant warranted an award of alimony at this time as follows: Based on the substantial disparity of income between the parties, wife's ability to provide for her basic needs require her to use most of her income; whereas, husband, because of his more substantial earnings, has more income available to provide for his needs other than just the necessities of life. Considerable testimony was offered regarding the question of whether or not wife is earning up to her potential. Wife has been criticized for leaving a position in Cumberland County and previous to that a position with [an automobile dealership]. The Master does see some merit to the argument by husband that had wife stayed with either of these positions she would have developed a higher income and would have built up some additional benefits through the longer term employment. However, the Master cannot ignore the dynamics in wife's life which brought her to her current circumstances. She had no particular ties to the Harrisburg/Cumberland County area; she has an ailing mother who needs care and assistance, and she ultimately obtained employment which the Master believes is consist[e]nt with her background and education in Centre county. The Master does not believe that wife should be penalized for making a decision to move on, and in this case, move back to her hometown area to continue her life. To 58 Brief in Support of Defendant's Exceptions to Master's Report, at 8. However, the record is not particularly helpful in terms of income being generated from this resource. 59 Brief in Support of Defendant's Exceptions to Master's Report, at 8. 60 Brief in Support of Defendant's Exceptions to Master's Report, at 9. 17 require wife to ignore the other factors pulling her away from the Harrisburg/Cumberland County area and to place primary significance and importance on the one factor of the potential for wife's additional earnings if she had stayed in the Harrisburg/Cumberland County area, does not seem to balance the needs that wife had to fulfill in her decision to move. Further, the Master is not convinced that had wife stayed in either of these two other positions in the Harrisburg/Cumberland County area that her earnings would be substantially more than what she is currently earning. Admittedly her earnings would have been excess of her current income, nevertheless, the difference between what potentially she could have earned and what she is earning now would not, in the Master's opinion, necessitate foregoing the other reasons for making her move to Clearfield County where she is living. The Master cannot ignore the issues surrounding wife's decision to move which would include a family necessity, finding a job which she seems to enjoy and has fulfillment in doing, and returning to an area where she grew up as opposed to an area where she had no real ties. Husband, on the other hand, has established an ongoing business which includes the recent purchase of property providing rental income. He has shown some substantial earnings over the last three years, and there is nothing to indicate that his earnings will not continue at the same level or improve. Although husband claims that he is having some personal difficulties with his relationship with his partner, nevertheless, should circumstances develop where there is a problem with the business or with the partner, husband, because of the nature of the way the alimony recommendations are devised, can ask the Court at any time to review the obligation of alimony based on a showing of changed circumstances....6~ Plaintiff's yearly net earned income of $15,600.00, with claimed in excess of twice that amount, justifies a conclusion that at reasonable needs will not be met in the absence of income source. The reasons articulated by the master for not placing expenses present Plaintiff's from an external upon Plaintiff the 6~ Master's Report, at 7-10. 18 burden of this deficiency (in the form of an assignment of a higher eaming capacity), and for believing that Defendant is in a position to share a portion of his income with Plaintiff for this purpose, are persuasive to the court. Inclusion of earnings retained in business in Defendant's net income. In arguing that the master erroneously included retained earnings in Defendant's net income, Defendant maintains that the record compels a conclusion that his net income from the business for purposes of alimony should be limited to his "actual cash flow.''62 The record, however, indicates that the $4,500.00 net income figure attributed by the master to Defendant was the amount subject to individual taxation by the federal government,63 was the amount agreed upon by the parties as Defendant's net income for purposes of alimony pendente lite,64 and was the amount suggested by the parties' stipulation for the master's use.65 For the master to have treated the retained earnings as the equivalent of deductible business expenses under these circumstances would not, in the court's view, have been warranted. See Cunningham v. Cunningham, 378 Pa. Super. 280, 548 A.2d 611 (1988), appeal denied, 522 Pa. 576, 559 A.2d 37 (1989). Necessity for alimony in view of Plaintiff's standard of living during marriage. In arguing that an award of alimony as recommended is not necessary for Plaintiff to maintain the standard of living to which she was accustomed during marriage, Defendant contends that the parties' "lifestyle during the marriage was not a high lifestyle of luxury purchases and vacations,''66 that the proposed award 62 Brief in Support of Defendant's Exceptions to Master's Report, at 11. 63 Stipulation, March 11, 1999, Schedule D. 64 See note 39 supra and accompanying text. 65 The history and contents of the stipulation are summarized in note 39 supra. 66 Brief in Support of Defendant's Exceptions to Master's Report, at 13. 19 of $1,250.00 per month disregards the investment potential of Plaintiff's equitable distribution share,67 and that it fails to take into consideration Plaintiff's expectancy of a devise of her mother's house.68 Even if one accepts the proposition that the parties' standard of living during marriage was not a luxurious one, it was financially sufficient to permit Plaintiff to attend college and to permit Defendant to attend trade school and to open his own business. The record supports the proposition that a net income of less than $16,000.00 per year, even if supplemented by some investment of cash received by Plaintiff in the division of marital property, would not afford her a lifestyle approximating that to which she had become accustomed during the marriage. In addition, the record does not support the proposition that an inheritance in the form of her mother's home is a predictable occurrence? For the foregoing reasons, Defendant's exceptions to the master's report will be denied. ORDER OF COURT AND NOW, this 4th day of May, 2000, upon consideration of Defendant's exceptions to master's report, and for the reasons stated in the accompanying opinion, the exceptions are denied. OF EVEN DATE HEREWITH, a Supplemental Decree Respecting Alimony, in accordance with the master's recommendation, will be entered. BY THE COURT, /s/J. Wesley Oler, Jr. J. Wesley Oler, Jr., J. 67 Brief in Support of Defendant's Exceptions to Master's Report, at 12-13. 68 Brief in Support of Defendant's Exceptions to Master's Report, at 14. 69 See N.T. 163. 20 Samuel L. Andes, Esq. 525 North Twelfth Street Lemoyne, PA 17043 Attorney for Plaintiff Lori K. Serratelli, Esq. 2080 Linglestown Road Suite 201 Harrisburg, PA 17110 Attorney for Defendant 21 BONNIE E. NADZOM, Plaintiff Vo JOSEPH G. NADZOM, Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 97-2234 CIVIL TERM SUPPLEMENTAL DECREE RESPECTING ALIMONY AND NOW, this C{%day of May, 2000, Defendant's exceptions to master's report having been dismissed by an order of even date herewith, accompanied by an opinion, it is ordered, adjudged and decreed that Defendant shall pay to Plaintiff the sum of $1,250.00 per month through the Cumberland County Domestic Relations Office as alimony, in accordance with the recommendation of the master's report filed April 5, 1999. The amount and duration of alimony shall be subject to modification and termination on petition of either party as allowed under Section 3701(e) of the Domestic Relations Code. Specific termination provisions in the Domestic Relations Code will also apply. BY THE COURT, esley Oler~/r], J. Samuel L. Andes, Esq. 525 N. Twelfth Street Lemoyne, PA 17043 Attorney for Plaintiff Lori K. Serratelli, Esq. 2080 Linglestown road Suite 201 Harrisburg, PA 17110 Attorney for Defendant