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HomeMy WebLinkAbout357 S 2008 HELEN FISCHBACH : IN THE COURT OF COMMON PLEAS OF PLAINTIFF : CUMBERLAND COUNTY, PENNSYLVANIA : V. : : : : BRIAN FISCHBACH : PACSES NO. 979109980 DEFENDANT : 357 SUPPORT 2008 IN RE: PLAINTIFF’S EXCEPTIONS TO SUPPORT MASTER’S REPORT AND RECOMMENDATION ORDER OF COURT th AND NOW , this 10 day of September, 2012, upon consideration of the Plaintiff’s Exceptions to the Support Master’s Report and Recommendations, the record of the case presented before the Support Master, the briefs filed by the parties, and the Court noting that neither party has requested oral argument in the case, IT IS HEREBY ORDERED AND DIRECTED THAT thethat Plaintiff’s exceptions DENIED to the Master’s Report and Recommendations are and the current Interim Order of Court dated April 18, 2012, is entered as a Final Order of Court. By the Court, M. L. Ebert, Jr., J. P. Richard Wagner, Esquire Attorney for Plaintiff Melinda M. Nagy, Esquire Attorney for Defendant HELEN FISCHBACH : IN THE COURT OF COMMON PLEAS OF PLAINTIFF : CUMBERLAND COUNTY, PENNSYLVANIA : V. : : : : BRIAN FISCHBACH : PACSES NO. 979109980 DEFENDANT : 357 SUPPORT 2008 IN RE: PLAINTIFF’S EXCEPTIONS TO SUPPORT MASTER’S REPORT AND RECOMMENDATION OPINION AND ORDER OF COURT Ebert Jr., J., September 10, 2012 - FINDINGS OF FACT The Plaintiff, Helen Fischbach and Defendant, Brian Fischbach are parents of three minor children, Aden who is 16 years old, Danyon who is 13 years old and 1 Alexandra who is 8 years old. The Plaintiff resides with the minor children in the family 2 home at 804 Hamilton Street in Carlisle, Cumberland County. The Defendant resides 3 with his girlfriend at 101 Media Road, Carlisle, Cumberland County. The Plaintiff is employed by the Carlisle Area School District as a secretary, 4 making $8.40 an hour, working a 40 hour week during the school year. According to 5 her 2011 federal income tax return, the Plaintiff’s gross income was $10,618.00. She 1 Fischbach v. Fischbach, 357 Support 2008, In Re: Fischbach v. Fischbach, hearing on April 15, 2011, hereinafter “4/15/11 hearing p.__”, p. 4 2 Fischbach v. Fischbach, 357 Support 2008, In Re: Fischbach v. Fischbach, vol. II hearing on April 17, 2012, hereinafter “4/17/12 hearing vol. II p. __”, vol. II p. 94, 95 3 Fischbach v. Fischbach, 357 Support 2008, In Re: Fischbach v. Fischbach, vol. I hearing on March 15, 2012, hereinafter “3/15/12 hearing vol. I p. __” vol. I p. 3, 17 4 4/17/12 hearing vol. II p. 95-6 5 4/17/12 hearing vol. II p. 96; Plaintiff Exhibit 4 1 pays $91.70 bi-weekly for health insurance for herself and the children. Per a private 6 agreement, the Defendant pays her $180 toward the health insurance. The mortgage 7 payment, excluding taxes and insurance is $1,150.00 a month. As of March 2011, the Defendant was owner of Appian Associates. The Defendant is an engineer and has been working as a civil engineer for the past twenty- 8 two years. Immediately prior to starting Appian Associates, the Defendant and a partner owned Fischbach Morgan & Associates. In 2010, the Defendant received a 9 guaranteed payment of $78,939.00 and pass through income of $38,340.00. According to his 2011 federal income tax return, the Defendant received a net profit 10 from Appian Associates in the amount of $21,906.00. Additionally, the Defendant 11 received guaranteed payments from Fischbach Morgan & Associates of $17,743.00; 12 income from Fifty-Five & Out of $3,735.00; and gains from the sale of business 13 property in the amount of $2,884.00. The Defendant received IRA distributions and 14 pension and annuities payments from an inheritance from his uncle. On April 28, 2008, Plaintiff filed a Complaint for Support requesting spousal 15 support and child support for her and Defendant’s three minor children. Said 6 4/17/12 hearing vol. II p. 96-7, 102 7 4/17/12 hearing vol. II p. 98 8 3/15/12 hearing vol. I p. 4 9 Support Master Report and Recommendation, filed April 27, 2011 10 3/15/12 hearing vol. I p. 6,7; Defendant Exhibit #1 11 4/17/12 hearing vol. II p. 63; Defendant Exhibit #1 12 4/17/12 hearing vol. II p 73; Defendant Exhibit #3 13 4/17/12 hearing vol. II p. 69; Defendant Exhibit #1 14 3/15/12 hearing vol. I p. 8; 4/17/12 hearing vol. II p. 71 15 Fischbach v. Fischbach, 357 Support 2008, Complaint for Support, filed April 28, 2008 2 16 complaint was withdrawn. On December 22, 2010, Plaintiff filed a new complaint for 17 support requesting spousal support and support for the parties’ three minor children. Following a conference at the Domestic Relation’s Office, an Interim Order of Court was filed where the Plaintiff’s income was determined to be $1,477.10 and the Defendant’s 18 income was $5,055.39. Plaintiff appealed the March 9, 2011, Interim Order and a hearing was held on April 25, 2011. 19 Following the hearing, the Support Master filed his report and recommendation. On April 27, 2011, this Court issued an Interim Order of Court adopting the following 20 Support Master’s recommendations: A. The Defendant shall pay to the Pennsylvania State Collection and Disbursement Unit as support for his children, Aden C. Fischbach, born August 11, 1994, Danyon M. Fischbach, born May 16, 1997, and Alexandra K. Fischbach, born June 17, 2002, the sum of $1,624.00 per month. B. The Defendant shall pay to the Pennsylvania State Collection and Disbursement Unit as spousal support the sum of $1,232.00 per month, which sum includes a mortgage adjustment of $223.00 per month. C. The Defendant shall pay to the Pennsylvania State Collection and Disbursement Unit the additional sum of $205.00 per month on arrears. D. The Defendant is given a credit on arrears in the amount of $3,800.00 for direct payments made to the Plaintiff in January and February, 2011. 16 Fischbach v. Fischbach, 357 Support 2008, Order, Ebert, Jr., J. filed May 16, 2008 17 Complaint for Support, filed December 22, 2010 18 Order of Court, filed March 9, 2011. 19 Support Master’s Report and Recommendation, filed April 27, 2011 20 Interim Order of Court, Ebert, Jr., J., filed April 27, 2011 3 E. The Defendant shall provide health insurance coverage for the benefit of said children as is available to him through employment or other group coverage at a reasonable cost. F. The monthly support obligation includes cash medical support in the amount of $250.00 annually for unreimbursed medical expenses incurred for said children. Unreimbursed medical expenses of the children that exceed $250.00 annually shall be allocated between the parties. The party seeking allocation of unreimbursed medical expenses must provide documentation of st expenses to the other party no later than March 31 of the year following the calendar year in which the final medical bill to be allocated was received. The unreimbursed medical expenses are to be paid as follows: 84% by Defendant and 16% by Plaintiff. On October 17, 2011, the Defendant filed a petition for modification of the April th21 27 Interim Order. The Defendant averred a change in circumstance where he was no longer employed, and, therefore, had a lower earning capacity than he did at the th22 time the April 17 Order was filed. Following a modification conference, this Court issued an Order denying the Defendant’s petition to modify, based on “no significant 23 change in circumstance”. The Defendant appealed this Order and requested a 24th hearing before the Support Master. A bifurcated hearing was held on March 15 and April 17, 2012. 21 Petition for Modification of an Existing Support Order, filed October 17, 2011 22 Petition for Modification of an Existing Support Order, filed October 17, 2011 23 Order, Ebert, Jr., J., filed November 16, 2011 24 See letter filed November 29, 2011 4 On April 20, 2012, following the hearing, the Support Master filed his report and 2526 recommendation. This same date, an Interim Order of Court was issued 27 implementing the Master’s Report and Recommendation as follows: A. The Defendant shall pay to the Pennsylvania State Collection and Disbursement Unit as support for his children, Aden C. Fischbach, born August 11, 1994, Danyon M. Fischbach, born May 16, 1997, and Alexandra K. Fischbach, born June 17, 2002, the sum of $1,207.00 per month. B. The Defendant shall pay to the Pennsylvania State Collection and Disbursement Unit as spousal support the sum of $667.00 per month, which sum includes a mortgage adjustment of $223.00 per month. C. The Defendant shall provide health insurance coverage for the benefit of said children as is available to him through employment or other group coverage at a reasonable cost. D. The monthly support obligation includes cash medical support in the amount of $250.00 annually for unreimbursed medical expenses incurred for said child. Unreimbursed medical expenses of the child that exceed $250.00 annually shall be allocated between the parties. The party seeking allocation of unreimbursed medical expenses must provide documentation of st expenses to the other party no later than March 31 of the year following the calendar year in which the final medical bill to be allocated was received. The unreimbursed medical expenses are to be paid as follows: 76% by Defendant and 24% by Plaintiff. E. The effective date of this order is October 17, 2011. F. Because of the credit resulting from the retroactive effect of this order, the Defendant may reduce the monthly amount payable by the sum of $100.00 until said credit is eliminated. On May 7, 2012, the Plaintiff filed Exceptions, and timely briefs were filed. The Plaintiff’s exceptions are summarized as follows: 25 Fischbach v.Fischbach, 357 Support 2008, Support Master’s Report and Recommendation, filed April 20, 2012. 26 Interim Order of Court, Ebert, Jr., J. filed April 20, 2012 27 Support Master’s Report and Recommendation, filed April 20, 2012 5 1. The Support Master failed to consider “annuities” that were received by the Defendant in violation of 23 Pa.C.S.A. 4302 which defines income to include annuities. 2. The Support Master failed to properly calculate the mortgage contribution from the Defendant to the Plaintiff, in that the Master utilized the mortgage contribution that he had previously utilized on April 27, 2011, without recalculating based upon a reduction of the amount of support that was recommended from the Defendant. 3. The Support Master erred in determining that the Defendant was entitled to a reduction in his support obligation after specifically concluding on April 27, 2011, that the Defendant sustained a voluntary reduction of his income. 4. The Master erred in not precluding the Defendant from seeking and receiving a reduction in his income, when Defendant failed to appeal the April 27, 2011, Report and Recommendation finding that the Defendant sustained a voluntary reduction of his income. 5. The Support Master erred in concluding that the Defendant should provide health insurance coverage for the children when the Plaintiff is providing it. And the Master failed to direct the Defendant to continue to pay the Plaintiff $180.00 per month per a private agreement. 6. The Support Master erred in concluding that the Defendant sustained his burden of proof that a modification was warranted where testimony revealed that the Defendant voluntarily dissolved his partnership. DISCUSSION I. Scope and Standard of Review In reviewing child support matters, appellate courts apply the abuse of discretion standard. Ball v. Minnick, 538 Pa. 411, 648 A.2d 1192 (1994). An abuse of discretion is defined as not merely an error of judgment, but if in reaching a conclusion the law is overridden or misapplied, or that the judgment exercised is manifestly unreasonable, or the result of partiality, prejudice, bias or ill-will, as shown by the evidence of record, then discretion is considered abused. Blue v. Blue, 532 Pa. 521, 616 A.2d 628, 631 (1992) 6 citing In re Women’s Homeopathic Hospital of Philadelphia, 393 Pa. 313, 142 A.2d 292, 294 (1958). “[A] master's report and recommendation, although only advisory, is to be given the fullest consideration, particularly on the question of credibility of witnesses, because the master has the opportunity to observe and assess the behavior and demeanor of the parties.” Childress v. Bogosian, 12 A.3d 448 (Pa. Super. 2011) quoting Moran v. Moran, 839 A.2d 1091, 1095 (Pa. Super. 2003) (citations omitted). II. Exceptions to the Support Master’s Report A. The Support Master correctly did not consider the inheritance payments in the support calculations. The Plaintiff argues that the Support Master failed to consider “annuities” that were received by the Defendant as income. The Support Master properly concluded that the monies received from an inheritance in the form of an IRA, pension and annuity were not subject to the support calculations. The controlling case is Humphreys v. DeRoss, 790 A.2d 281 (Pa. 2002). The issue the Pennsylvania Supreme Court addressed was how the receipt of an inheritance affected child support obligations of a payor. In Humphreys, the minor child lived with her adult sister, and father paid support of the minor child. The adult sister filed a petition to modify the support order based on a change in circumstance. This circumstance was that father received an inheritance from his mother. Specifically, after the sale of the decedent’s house, the father realized $83,696.50. Both the trial court and Superior Court determined that the entire amount of the inheritance was income, and modified the Support Order to reflect such finding. 7 The Supreme Court held that the corpus of an inheritance may not be included in the statutory definition of “income”. Id, at 287. In its analysis, the Supreme Court looked at the definition of “income” as defined in Pa.R.C.P. §4302. While the definition includes “income from an interest in an estate or trust”, it does not include “the principal of an inheritance or trust”. Id. at 284-85. “Considering that inheritance is one of the most common means by which wealth is transferred, it defies logic that the legislature would not have clearly provided for inheritance within the statutory definition of income if that were its intent.” Id. at 285. The Court further considered the purpose of the Support Guidelines as found in Pa.C.R.P. 1910.16-2; the stated purpose being to ensure that “persons similarly situated shall be treated similarly.” Id. at 286. The lower courts considered the $82,500 the Appellant received as inheritance and divided it by the number of months remaining until the minor child reached majority, presenting the defendant with an additional monthly income of $4,545.00. Appellant’s actual income was $1,041.00 a month. The Supreme Court reasoned that this equation “ignores the economic reality that [Appellant] is not similarly situated to a person with a monthly cash flow of $5,586.00.” Id. Additionally, the Support Guidelines consider the proportionate needs of a child of separated parents from that of a child if the parents lived together. “Including an inheritance in income available for support does not reflect how families in which parents live together treat inheritances. In an intact family, the 8 receipt of a lump sum is likely to be used for purchases, investments or savings, and not for meeting living expenses. Therefore, considering the entire inheritance as income available for support is contrary to the purpose of the support guidelines.” Id. However, the Court ruled that an inheritance may be considered when adjusting a support obligation pursuant to Pa.R.C.P. 1910.16-5 where the guidelines allow consideration of the parties’ assests. Id. at 287-88. In Maher v. Maher, 835 A.2d 1281 (Pa. 2003), the Supreme Court had the opportunity to revisit the issue of whether an inheritance is income for purposes of calculating child support. In Maher, the trial court determined that Appellee (the payee) received an inheritance totaling $142,773.75 after taxes, and almost doubled her monthly income. Id. at 1282-83. Interestingly, the case does not specify how or in what form the Appellee received this inheritance. Regardless, relying on its decision in Humphreys, the Supreme Court found that the corpus of an inheritance may not be considered income for purposes of calculating child support. Id. at 1286. In Maher, the Court characterized the payee’s gift as an “inheritance”. The case does not specify from where the lump sum came; an annuity; the liquidation of stocks; the sale of a house; or distribution from a bank account. In Humphreys, the Appellant was the beneficiary of an estate where the decedent’s home was sold and the money received from the sale of the house was characterized as an “inheritance”. In the present case, the Support Master found 9 that the Defendant received an inheritance of $50,211.00. The testimony revealed that this inheritance was comprised of IRA distributions and pension and annuities payments. Appellant’s interpretation of Humphreys would require this Court to treat an inheritance received from the sale of assets estate differently from an inheritance received from an annuity. This reading produces illogical results. Therefore, this Court finds that the Support Master properly did not use the approximate $50,000.00 received from an inheritance, in computing the support obligation. B. The Support Master correctly calculated the mortgage contribution. The Plaintiff requests an upward adjustment of the mortgage contribution, arguing that the Support Master failed to award 50% of the excess amount. The Defendant requests a downward adjustment to the mortgage contribution, arguing that the “mortgage payment” does not include real estate taxes and insurance payments. The pertinent Rule is Pa.R.C.R. 1910.16-6(e) (e) Mortgage Payment: … If the obligee is living in the marital residence and the mortgage payment exceeds 25% of the obligee's net income (including amounts of may spousal support, alimony pendente lite and child support), the court up to 50% direct the obligor to assume of the excess amount as part of the total support award. … shallinclude For purposes of this subdivision, the term “mortgage” first real estate taxes and homeowners'insurance mortgages, and may include any subsequent mortgages, home equity loans and any other 10 obligations incurred during the marriage which are secured by the marital residence. Pa.R.C.P. No. 1910.16-6(e) (emphasis added). Based on the April 20, 2012, Order, the Plaintiff’s monthly income is $1,267.00. She receives monthly spousal support in the amount of $444.00 and $1,207.00 in child support payments. Her total net income is $2,918.00. Twenty-five percent of Plaintiff’s net income is $729.50. The Plaintiff’s mortgage payment, excluding taxes and insurance, is $1,110.00. Her monthly real estate taxes and home owners insurance is $291.65. According to the definition of “mortgage” in Pa.R.C.P. 1910.16-6(e), the Plaintiff’s mortgage payment is $1,401.65. The excess amount or difference between Plaintiff’s mortgage payment and $729.50 is $672.15. The statute allows the court to direct the obligor, in this case the Defendant, to assume up to 50% of the excess. Fifty percent of $672.15 is $336.08. The Support Master directed the Defendant to pay $223.00, which is approximately 33% of $672.15. In the Support Master’s report, he writes “A mortgage adjustment of $223.00 was included in the prior order and will remain 28 in effect, …” Clearly, the Support Master was aware of the prior mortgage adjustment, and chose not to make any amendments in the most current report. It is in the Court’s discretion to award up to 50% of the excess. In this case, the Master exercised this discretion in not awarding the full 50%. This Court finds no error in this award. 28 Support Master’s Report and Recommendation, filed April 20, 2012 11 C. The Support Master correctly reduced support obligations after 29 finding that the Defendant sustained his burden of proof. “An award of support, once in effect, may be modified via petition at any time, provided that the petitioning party demonstrates a material and substantial change in their circumstances warranting a modification.” Plunkard v. McConnell, 962 A.2d 1227, 1229 (Pa. Super. 2008) See 23 Pa.C.S.A. § 4352(a); see also Pa.R.C.P. 1910.19. “The burden of demonstrating a ‘material and substantial change’ rests with the moving party, and the determination of whether such change has occurred in the circumstances of the moving party rests within the trial court's discretion.” Id. See Bowser v. Blom, 807 A.2d 830 (Pa. 2002). Pursuant to Pa.R.C.P. 1910.16-2(d)(1), where the court finds a voluntary reduction in income, the support obligation will not be modified. However, the inquiry does not end there. If there was a voluntary change in employment which resulted in a reduction of income, the person seeking modification must show that the reduction was not made for the purpose of avoiding a child support obligation. Secondly, the petitioner must show that a reduction in support is 29 In Defendant’s brief, he requests that this Court order the Plaintiff to refund the overpayments immediately, as opposed to the Support Master’s recommendation of $100 monthly deductions of the Defendant’s support payments. Pursuant to Pa.R.C.P. No. 1910.12(f) a party has 20 days to file exceptions to the Support Master’s report. If exceptions are filed, any other party may file exceptions within 20 days of the date of service of the original exceptions. Pa.R.C.P. 1910.12. Matters not covered by exceptions filed in an action to support to the report of a hearing officer are deemed waived unless, prior to entry of the final Order, leave is granted to file exceptions raising those matters. Waiver of matters not covered by exceptions, 5A Goodrich Amram 2d § 1910.12(f):2. The Defendant did not file exceptions, therefore, his issue raised in his brief is deemed waived. 12 warranted based on his/her efforts to mitigate any income loss. Grimes v. Grimes 596 A.2d 240, 242 (Pa. Super. 1991). In Grimes, the father left his fifteen-year job as a coal miner to work for an equipment company making about half of his salary. The father admitted to voluntarily leaving his job because of health reasons. Furthermore, the new job schedule allowed him to work daylight hours and provided room for advancement, including the opportunity to go to school. The Superior Court acknowledged that coal mining is a “dangerous and health-threatening occupation”, and, therefore, the father proved that he did not leave his job to avoid his support obligation. Id. at 243. However, the father failed to provide evidence of the second prong: that he attempted to mitigate his income loss. The Court found no evidence 1) that father attempted to find a job with a comparable salary; 2) as to why finding a job with a comparable salary was not possible; and 3) of father’s education, training, or employability in areas other than mining. Id. In the present case, the Defendant filed a petition for modification of the th April 27, 2011, Support Order. Prior to April 27, the Support Order in place was th dated March 8, 2011. The Plaintiff filed an appeal from the March 8 Order, and on April 25, 2011, the Support Master held a hearing. At this hearing, the Defendant testified that his business, Fischbach Morgan & Associates just dissolved the end of March 2011, and that his income substantially changed. The Support Master found that “the Defendant has sustained a voluntary 13 reduction of his income. There has been an insufficient period of time for the Defendant to demonstrate sufficient efforts to mitigate his income loss. Consequently [sic] no reduction in the obligation is recommended at the present time. This will not preclude the Defendant from filing a petition for modification at 30 some point in the future.” In October 2011, the Defendant filed a petition for modification alleging that he was not able to pay the current Support Order because of a change in 31 employment. The Defendant testified that the drop in the economy caused him 32 and his partnership to dissolve their business. Although attempts were made to 33 sell the business, nothing came to fruition. The Plaintiff called the Defendant’s accountant, and the accountant testified that the economy caused engineering 34 firms to lose business and declare significant decreases in income. Furthermore, the Defendant started up Appian Appalachian the same month of Fischbach Morgan & Associates dissolving. Therefore, this Court finds that the Support Master did not err in finding that while the Defendant voluntarily changed employment, this decision was not made to avoid support payments. In fulfilling the second prong of Grimes, the Defendant provided sufficient evidence that he made efforts to mitigate the loss of income. Unlike the father in 30 Support Master’s Report and Recommendation, filed April 27, 2011 31 Petition for Modification of an Existing Support Order, filed October 17, 2011 32 4/25/2011 hearing p. 19, 20 33 4/17/12 hearing vol. II p. 89; 4/25/11 hearing p. 25 34 4/17/12 hearing vol. II p. 77-8 14 Grimes, the Defendant in the present case provided a list of employers he called, sent resumes to, and interviewed with in addition to utilizing search engines to 35 help find job openings in his field. The Defendant worked as a civil engineer for twenty-two years, and his professional contacts were in this field. He started a business almost immediately in his field of expertise, and is continuing to make efforts to increase Appian’s profits. The result may be different if he started over in a new field, or accepted a job in a clerical position where there is no potential for him to earn approximately $100,000.00 like he once did at Fischbach Morgan & Associates. Accordingly, this Court finds the evidence of record sufficient to establish the Defendant’s burden in seeking a modification of his existing support obligation. D. Both parties agree that the Support Master erred in recommending that the Defendant provide health insurance for the minor children. In the Support Master’s Findings of Fact, he acknowledges that the parties have a private agreement whereby the Defendant makes direct payments to the Plaintiff in the amount of $180.00 a month to reimburse her for 36 the children’s insurance coverage and the Plaintiff’s loss of incentive pay. Both parties agree that the recommended Order should not include paragraph C where the Defendant is directed to provide health insurance for the children, based upon this private agreement between the parties. 35 4/17/12 hearing vol. II p. 87-89; Defendant Exhibit #4 36 Support Master’s Report and Recommendation, filed April 20, 2012 15 The Plaintiff additionally requests this Court to find that the Support Master erred in excluding from his recommendation a provision directing the Defendant to pay the Plaintiff $180 a month, per their private agreement. In essence, the Plaintiff wants the Support Master to enforce the parties’ private agreement. In Pennsylvania there is an abundance of precedent establishing the proposition that private support agreements and court-determined support orders may exist simultaneously, stand apart and be enforced separately. Swartz v. Swartz, 689 A.2d 302, 304-05 (Pa. Super. 1997). There is a mechanism in place for the Plaintiff to enforce the private agreement; in an action in assumpsit or equity by specific performance. Id. at 305. Therefore, since the private agreement can co-exist with the Support Order, and since the Plaintiff has a remedy if the Defendant fails to comply with the private agreement, this Court finds that the Support Master did not err in excluding from his recommendation a provision directing the Defendant to comply with the parties’ private agreement. Accordingly, the following Order is entered: th AND NOW , this 10 day of September, 2012, upon consideration of the Plaintiff’s Exceptions to the Support Master’s Report and Recommendations, the record of the case presented before the Support Master, the briefs filed by the parties, and the Court noting that neither party has requested oral argument in the case, 16 IT IS HEREBY ORDERED AND DIRECTED THAT thethat Plaintiff’s exceptions DENIED to the Master’s Report and Recommendations are and the current Interim Order of Court dated April 18, 2012, is entered as a Final Order of Court. By the Court, M. L. Ebert, Jr., J. P. Richard Wagner, Esquire Attorney for Plaintiff Melinda M. Nagy, Esquire Attorney for Defendant Support Master 17