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HomeMy WebLinkAbout661 S 2002 PAUL E. WEIBLEY, Plaintiff IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. DOMESTIC RELATIONS SECTION BARBARA 1. WEIBLEY, : Defendant PACSES NO. 913104711 NO. 661 SUPPORT 2002 IN RE: EXCEPTIONS TO SUPPORT MASTER'S REPORT BEFORE OLER, J. ORDER OF COURT AND NOW, this ih day of July, 2006, upon consideration of the exceptions filed by Defendant and Plaintiff to the support master's report, and for the reasons stated in the accompanying opinion, the exceptions of both parties are dismissed and the interim order of court dated March 8, 2006, is entered as a fmal order. BY THE COURT, 1. Wesley Oler, Jr., 1. Michael R. Rundle, Esq. Support Master Jennifer L. Spears, Esq. 10 East High Street Carlisle, P A 17013 Attorney for Plaintiff Karl E. Rominger, Esq. 155 South Hanover Street Carlisle, P A 17013 Attorney for Defendant PAUL E. WEIBLEY, Plaintiff IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA v. DOMESTIC RELATIONS SECTION BARBARA 1. WEIBLEY, Defendant PACSES NO. 913104711 NO. 661 SUPPORT 2002 IN RE: EXCEPTIONS TO SUPPORT MASTER'S REPORT BEFORE OLER, J. OPINION and ORDER OF COURT OLER, 1., July 7,2006. In this child support case involving one child in the custody of the father 57% of the time, 1 Plaintiff Paul E. Weibley (father) filed a petition for modification of the existing support obligation of Defendant Barbara 1. Weibley (mother), based on a change in her employment? Following a hearing held by the Cumberland County Support Master, the master issued a report recommending an increase in Defendant's support obligation for the child to $249.00 per month, plus $25.00 per month for arrearages.3 An interim order to this effect was thereafter entered.4 For disposition at this time are exceptions to the master's report filed by both parties. The exceptions of Defendant mother read as follows: 1. The Support Master should have deviated from the guidelines and declined to award any child support, where mother and father have substantially identical periods of custody, but for one overnight every two (2) weeks; which in the context of the particulars in this case is de minimus, where father sold a property and cleared over $550,000.00 in 1 For purposes of child support, the calculation of the parties' relative custodial periods is to be made on the basis of overnights. See Pa. R. c.P. 1910 .16-4( c). 2 Petition for Modification of an Existing Support Order, filed August 1, 2005. 3 Support Master's Report and Recommendation and Finding of Facts, filed March 8, 2006 (hereinafter Support Mater's Report,~. 4 Order of Court, March 8, 2006. benefit to himself, and where father is the half owner of a million dollar farm, and where father earns substantially more than mother. Deviation from the guidelines is appropriate because father is best suited to take care of the child without mother's financial support, and the removal of the money from mother's finances only impinges upon her ability to provide adequately and equally for the child. 2. The Court erred in not previously providing discovery as was filed and requested at this docket by the Defendant. Specifically, Defendant requested discovery as to the "retirement account" and related dispositions of the sale of property. Plaintiff, Paul E. Weibley was unable to provide any details about the "retirement account" at the hearing and simply kept saying that he placed $250,000.00 in a retirement account, but could not give the name or any particulars of such "account[.]" As a result this Court should remand the matter to the Master for a new hearing and require that discovery issue on those issues previously requested prior to thereto, including the complained of account. 3. The Master erred when he found that the $350,000.00 accrued to husband was not to be treated as income in the current year and as such should have computed the same as income to the husband rather than merely imputing a nominal amount of interest to the same. 4. Finally, the Master erred as a matter of law. Where Plaintiff was able to show that husband had income from a source, which was the sale of property, and where husband argued that he had a marital basis in the same, the Support Master erred in requiring Plaintiff to account for the basis, as once Defendant is shown to have income, the burden shifts to Defendant to show why income from any source so derived is not calculable as support.5 The exceptions filed by Plaintiff father read as follows: 1. The Support Master erred by imputing income of $521.00 per month to the Plaintiff from the proceeds of property awarded to Plaintiff in the parties' Marital Settlement Agreement, finding that the proceeds from the sale of property awarded to Plaintiff as equitable distribution that Plaintiff put into a retirement or money market account which is not interest- producing was deferred income. The law does not require Plaintiff to convert or invest his property in income-producing assets. 2. The Support Master erred by annualizing income earned by the Plaintiff only in January and February of 2005 ($5,000.00 annualized to $417.00 per month), and not the remainder of the year, for interest earned from an installment sales contract for real estate, when the date of filing of the modification, and the date of the order was August 1, 2005. The interest was included in prior orders but should not be reflected in the Plaintiff s 5 Defendant's Objections to the Findings of the Support Master, filed March 17,2006. 2 income from the date of modification because he no longer receives it and to impute it in his current and future earnings creates an unjust result. 3. The Support Master erred in finding that Defendant had no net profit from her antique business as no evidence was produced to support this finding. To the contrary, Defendant failed to produce or testify to any specific gain or loss regarding the business, and repeatedly stated that she did not have the information with her, did not know how much she made or even who she contracted with [to] sell the antiques. She also could not provide an inventory of the antiques. 6 F or the reasons stated in this opinion, both sets of exceptions will be dismissed, and the interim order of court dated March 8, 2006, will be entered as a final order. STATEMENT OF FACTS Plaintiff is Paul E. Weibley, an adult individual residing at 484 Petersburg Road, Carlisle, Cumberland County, Pennsylvania.7 Defendant is Barbara 1. Weibley, an adult individual residing at 105 Hilltop Drive, Mount Holly Springs, Cumberland County, Pennsylvania. 8 Plaintiff and Defendant were divorced on May 1, 2001,9 and are the parents of two children: Austin P. Weibley, born August 24, 1986, and Justin P. Weibley, born December 20, 1996.10 Plaintiff father filed a complaint for child support with respect to Justin P. Weibley on July 29, 2004.11 On September 16, 2004, an order was entered establishing a support obligation on the part of Defendant mother of $133.76 per month for the child's support, 6 Plaintiffs Exceptions to Support Master's Report and Recommendation and Findings of Fact, filed March 24, 2006. 7 NT. 4, Support Master's Hearing, March 2,2006 (hereinafter NT. ~. 8 NT. 33-34. 9 Complaint for Support, ~~1-2, filed July 29,2004 (hereinafter Complaint,~. 10 NT. 4; Complaint, ~4. 11 Complaint for Support, filed July 29, 2004. Plaintiff had initially filed a Complaint for Support for both children on July 29, 2002, which was dismissed by Order of Court dated September 5, 2002, in accordance with Plaintiff s written request. 3 based upon net monthly incomes of Plaintiff father and Defendant mother of $3,997.68 and $1,358.61 respectively.12 On August 1, 2005, Plaintiff father filed a petition to modify Defendant mother's support obligation, alleging a change in Defendant's employment. 13 A support conference was held on September 7, 2005, after which an interim order was entered that increased the support obligation of Defendant mother to $300.00 per month, based on net monthly incomes of Plaintiff father and Defendant mother of $2,973.23 and $2,053.37 respectively.14 The order reflected a "57/43% split custody" arrangement with respect to Justin P. Weibley.15 Defendant appealed this order to the Cumberland County Support Master on September 13,2005. Prior to the support master's hearing, Defendant mother filed a "Petition for Special Relief' on October 31, 2005, requesting discovery regarding the proceeds from Plaintiff father's sale of a certain "farm" located at 1552 Holly Pike, Carlisle, Cumberland County, Pennsylvania. 16 Specifically, the petition stated that Plaintiff had "sold his farm and [was] in receipt of proceeds in excess of $500,000" which Plaintiff had been "unable to account for . . . at the Support Conference on September 7th, 2005.,,17 The petition further asserted that discovery was required to determine the exact amount of the proceeds and what Plaintiff father had done with the proceeds. Defendant 12 Order of Court, September 16, 2004. This support obligation of $133.76 per month was to be paid monthly and was comprised of $133.76 for current support and $16.24 for arrears (arrears were set at $387.80). The order also provided that Ullreimbursed medical expenses exceeding $250.00 annually were to be paid 25% by Defendant and 75% by Plaintiff. 13 Petition for Modification of an Existing Support Order, filed August 1, 2005. 14 Order of Court, September 7, 2005. This support obligation of $300.00 per month was to be paid monthly and was comprised of $300.00 for current support and $16.24 for arrears (arrears were set at $437.97). The order also provided that Ullreimbursed medical expenses exceeding $250.00 annually were to be paid 40% by Defendant and 60% by Plaintiff. 15 Order of Court, September 7,2005. 16 Petition for Special Relief Pursuant to Pa. R.c.P. No. 1930.5, filed October 31, 2005 (hereinafter Petition for Special Relief, ~. 17 Petition for Special Relief, ~~4-5. 4 mother contended that she would suffer prejudice in the absence of discovery. 18 Finally, the petition requested that the court "find that this is a complex support matter and grant leave of court to conduct discovery.,,19 On December 12, 2005, at a hearing conducted by the court on the discovery petition the parties stipulated to the following facts: 1. There was a support modification hearing to be heard by Master Rundle, which has been continued generally until this matter's been decided. 2. At the September 7th, 2005, support conference [father] acknowledged the sale of property located at 1552 Holly Pike, Carlisle, and was unable to give exact figures for the disposition of the funds from that sale. 3. The marital settlement agreement dated December 1st, 2000, distributed said property to [father], and the marital settlement agreement was incorporated into the divorce decree of May 1st, 2001. 4. The parties dispute whether any portion of the proceeds are income for support purposes. 5. The property was sold in 2002 by [father] pursuant to an installment sales contract, and paid off in a lump sum in the spnng. 6. A copy of the marital settlement agreement attached to Plaintiffs answer is true and accurate. 7. The parties share custody 57/43 percent with. . . father having primary custody. . . . 8. [Father] deposited some of the proceeds from the sale of the property into a retirement account, and if necessary will argue- will dispute that the assets should be considered in his income at the support appeal hearing. 20 At the hearing Defendant mother specifically requested discovery regarding "how much money [Plaintiff father] made" on the sale of the property and "some 18 Petition for Special Relief, ~~6, 9. 19 Petition for Special Relief, ~7. 20 Hearing on Petition for Special Relief, 4-5, December 12,2005. 5 documentation about what kind of retirement account" he had placed the sale proceeds in.21 In regard to the basis of the property, the court inquired: THE COURT: And you feel you need to know the basis of the property? [DEFENDANT'S COUNSEL]: The basis of the property's going to be determined from the marital settlement agreement at the time of value distribution. THE COURT: So you don't need that figure. [DEFENDANT'S COUNSEL]: I have that. What I need to know is how much money he made . . . .22 Following the hearing, the court denied the request to designate the case as complex for discovery purposes and to direct that discovery take place.23 On March 2, 2006, a hearing was held by the Cumberland County Support Master on Plaintiff father's petition for modification of the support order. 24 The evidence at the hearing may be summarized as follows: Plaintiff father was employed at PPG Industries, Inc., as a laborer, working 40 hours a week.25 Plaintiff had earned $35,700.38 from his employment in 2005?6 In January of 2005, Plaintiff had experienced a voluntary two week layoff?7 Through his 21 Hearing on Petition for Special Relief, 10, December 12,2005. 22 Hearing on Petition for Special Relief, 9-10, December 12,2005. 23 Order of Court, December 13,2005. 24 NT. 3. 25 NT. 5, 9. 26 NT. 25; Plaintiffs Exhibit No.1. Plaintiffs total salary was $37,730.38 of which $2,030.00 was placed into a pretax 401 (K) account. 27 NT. 6. 6 employer, Plaintiff was providing health insurance for himself, his wife, Austin, and Justin at a cost to him of $225.00 per month?8 Plaintiffs wife was employed part-time with the South Middleton School District as an aide and earned approximately $2,000.00 per year.29 Plaintiffs income tax filing status was that of married, filing jointly, with Justin being claimed as an exemption. 30 Plaintiff s investments included: a retirement fund, a mutual fund which earned approximately $2,000.00 for the year, and a farm which he owned with his brother.31 This farm had been received through inheritance. 32 Plaintiff and his brother leased the farm for $500 a month and the cattle on the farm for $1,500 a year.33 Plaintiff was entitled to half of the rental income, but after payment of taxes, insurance, and maintenance expenses Plaintiff received no income from the farm. 34 As previously mention in this opinion, Plaintiff father had received sole ownership of a property located at 1552 Holly Pike, Carlisle, Cumberland County, Pennsylvania, as part of Plaintiff and Defendant's Marital Settlement Agreement. 35 In 2002 Plaintiff had subjected this property to an installment sales agreement with a sale price of $590,000.00?6 In the spring of 2005, final settlement had taken place.37 Prior to the 28 NT. 9-10,26. 29 NT. 8, 16. 30 NT. 10. 31 NT. 7-8,10-11. 32 NT. 10-11,23. 33 NT. 11-12. 34 NT. 12-13. 35 NT. 13. The Holly Pike property was sold in 2002, "[s]o it was less than a year [after the divorce in 2001] until papers were signed and everything was taken care of." NT. 31. 36 NT. 18, 31. Of the total sales price, Plaintiff approximately received between $406,000.00 and $410,000.00 in cash with which he purchased a truck, "paid some of [his] house off," placed "some in for retirement," and placed some in a mutual fund. NT. 18-19. 7 settlement date, Plaintiff had been receiving monthly interest payments on the installment sales agreement in the amount of $2,500.00, and monthly payments on principal in the amount of $500.00.38 In 2005, Plaintiff received these payments in January and February.39 Following the final settlement Plaintiff continued to hold a second mortgage on the property in the amount of $55,000.00. According to the terms of the second mortgage Plaintiff deferred receipt of interest (5% per annum) and principal for four years.40 Of the remaining sale proceeds Plaintiff deposited approximately $60,000.00 into a mutual fund account, and $250,000.00 into a retirement account.4l Under the Marital Settlement Agreement, entered into on December 1, 2000, Plaintiff father had received the Holly Pike property and Defendant mother had received approximately $150,000.00 in stock and $200,000.00 in antiques.42 Each retained possession of their individual retirement accounts and vehicles.43 The Marital Settlement Agreement did not itself specify the value of the property subject to distribution and no appraisal was conducted at the time of the Agreement. 44 37 NT. 15. 38 NT. 14. 39 NT. 14-15. In answering a question as to which months in 2005 he received these payments, Plaintiff responded, "January and February and I am going to say March, but I am not one hundred percent sure because he was going to add that onto the settlement which we did in April." NT. 14. 40 NT. 16-17,33. The 5% per annum interest is included in the $55,000 mortgage. 41 NT. 19. 42 NT. 13, 19. 43 NT. 20. 44 NT. 30. Plaintiff father testified that, when they decided to get a divorce, [Defendant mother] figured out that our property was worth $590,000.00. We agreed upon that. We owed $90,000.00 to the bank for the property, which left the balance of $500,000.00. The $150,000.00 worth of stock that I gave her was my inheritance money. . .. She calculated that her business for her antique business, plus all the antiques in the house, was worth another $150,000.00. She got that. Our vehicles were comparably the 8 Defendant mother was employed at Berkeley Contract Packaging, as of February 15, 2005, as an inventory specialist earning $13.00 per hour and working 40 to 45 hours per week.45 From February 15, 2005 through December 31, 2005, Defendant had gross wages at Berkeley of $25,703.85.46 Defendant's income tax filing status was head of household, with Austin being claimed as an exemption.47 Defendant had also engaged in an antique business in 2005, but had terminated the business at the end of 2005 because it was not profitable.48 Income from the antique business in 2005 was not precisely known at the time of the hearing, but estimated to have been less than $6,000.00.49 F allowing the hearing, the master issued his report and recommendations on March 8, 2006.50 The master concluded that Defendant mother's monthly net income figure was $2,006.00 and that Plaintiff father's monthly net income figure was $3,680.00.51 According to Pennsylvania Rule of Civil Procedure 1910.16-3, these figures same. I took mine and she took hers. Our retirement was the same within a couple of dollars. She took hers and I took mine, and that is how we left it. NT. 28-29. Defendant mother testified that she did not remember valuing the marital residence at the time of separation. She stated, "He said that I needed to take $150,000.00 or I wouldn't get anything. That was it. He would tie it all up in court so that was it." N. T. 41-42. 45 NT. 34, 39. 46 NT. 34; Defendant's Exhibit No.1. 47 NT. 39-40. 48 NT. 35-6, 38,48. Defendant claimed a net loss from her antique business in 2004. NT. 49. 49 NT. 47-48. 50 Support Master's Report and Recommendation, filed March 8, 2006 (hereinafter Support Master's Report, ~. 51 In Cumberland County, a computer program-which takes into account a party's gross income, tax- filing status, and exemptions claimed-is utilized by the Domestic Relations Office in calculating a party's net monthly income. See Seeley-Burnham v. Burnham, 52 Cumbo 48, 52 (2003); Cunningham V. Cunningham, 49 Cumbo 219,224 n.32 (2000). 9 resulted in a basic support requirement for one child of $1,023.00.52 The master concluded that Defendant mother's support obligation should be $249.00 per month based on her monthly net income figure of $2,006.00. Defendant's support obligation as calculated took into consideration the custody arrangement, whereby Defendant mother had substantial periods of custody. 53 In determining Plaintiff father's monthly net income figure the support master stated: The Plaintiff has gross monthly income from employment of $3,145.00. He had interest income in January and February of 2005 in the amount of $2,500 per month on an installment sales contract and interest/dividend income on mutual funds of approximately $2,000.00. However, the Defendant has deferred receipt of income on $305,000.00 of proceeds from the sale of the 1552 Holly Pike property. He is holding a $55,000.00 second mortgage on the property and has deposited $250,000.00 into a "retirement account." Before the final settlement of the sale the Plaintiff had been receiving $3,000.00 per month in installment payments of which $500.00 represented principal and $2,500.00 represented interest. The interest income was includable for support purposes in September, 2004. After the sale of the property his monthly current investment income is limited to $167.00 from mutual funds. The Plaintiff has deferred $229.00 per month on the second mortgage. Had the Plaintiff deposited the $250,000.00 proceeds of the sale into a money market account paying at that time approximately 2.5%, he would have generated current income of approximately $521.00 per month. Together his monthly available income would have increase by $750.00 per month had he not deferred receipt of income on the $305,000.00 principal. This deferred income will be imputed to him for calculation of the Defendant's support obligation. 54 52 Support Master's Report, 4, Ex. B. 53 Support Master's Report, Ex. B. According to the Support Guideline Worksheet, Defendant was found to have a 35.29% obligation for support, resulting in a monthly obligation of $361.02, which was reduced by $130.33 to account for the custody arrangement whereby Defendant had custody 43% of the time and increased by $18.62 for health insurance premiums. Id. 54 Support Master's Report, 3. 10 Therefore, the master determined Plaintiff father's monthly net income figure was $3,680.00 based on Plaintiff father's monthly gross earned income of $3,145.00 and monthly gross investment income of $1,208.00.55 In footnote 4 of the report, the master noted, regarding the monthly gross investment income calculation, that "5,000.00 received in January and February annualized [was] $417.00 per month. The investment income earned and imputed March through December [was] $9,500.00 ($2,000.00 earned and $7,500.00 imputed), or $792.00 per month.,,56 The court issued the following interim order in accordance with the support master's report: AND NOW, this 8th day of March, 2006, upon consideration of the Support Master's Report and Recommendation. . . it is ordered and decreed as follows: A. The Defendant shall pay to the Pennsylvania State Collection and Disbursement Unit as support for her child, Justin P. Weibley, born December 20, 1996, the sum of $249.00 per month. B. The Defendant shall pay to the Pennsylvania State Collection and Disbursement Unit the additional sum of $25.00 per month on arrearages. C. The Plaintiff shall provide health insurance coverage for the benefit of said child as is available through his employment or other group coverage at a reasonable cost. D. The Defendant shall pay 35% of the umeimbursed medical expenses as incurred by said child as that term is defined in Pa. RC.P. 191O.l6-6(c). E. The effective date of this order is August 1,2005.57 On March 17, 2006, Defendant mother filed exceptions to the support master's report on four grounds. 58 Defendant's exceptions contend (1) that the "Support Master 55 Support Master's Report, Ex. A, Ex. B. 56 Support Master's Report, 4. 57 Order of Court, March 8, 2006. 11 should have deviated from the guidelines and declined to award any child support,,;59 (2) that the court erred by not providing discovery regarding Plaintiffs retirement account;60 (3) that the support master "erred when he found that the $350,000 accrued to husband was not to be treated as income in the current year,,;61 and (4) that the support master erred by "requiring Plaintiff to account for the basis" in the Holly Pike property. 62 Following the filing of Defendant mother's exceptions, Plaintiff father filed exceptions to the support master's report on March 24, 2006, contending that the master made three errors.63 First, Plaintiff maintains that the law does not require Plaintiff to invest his property in income-producing assets; and that, consequently, $521 per month in investment income should not have been imputed from the portion of the sale proceeds from the Holly Pike property placed in a retirement account. Second, Plaintiff contends that the master "erred in annualizing income earned by the Plaintiff only in January and February of 2005 ($5,000 annualized to $417 per month)."64 Third, Plaintiff contends that the master erred in finding "Defendant had no net profit from her antique business as no evidence was produced to support this finding. ,,65 DISCUSSION Statement of Law Review of Exceptions to Support Master's Report. When reviewing a support master's report, the trial court is to use the same standard of review as with a divorce 58 Defendant's Objections to the Findings of the Support Master, filed March 17,2006. S9Id. at ~1. 60Id. at ~2. 61Id. at ~3. 62Id. at ~4. 63 Plaintiffs Exceptions to Support Master's Report and Recommendation and Findings of Fact, filed March 24, 2006. 64Id. at ~2. 6SId. at ~3. 12 master's report. Goodman v. Goodman, 375 Pa. Super. 504, 507, 544 A.2d 1033, 1035 (1988). Accordingly, the report should be given the "fullest consideration," particularly regarding the credibility of witnesses. Id. However, the report is advisory only, and, when exceptions are filed, the court must conduct its own review of the evidence to determine whether the master's recommendations, to which exceptions are taken, are proper. Id With respect to the issues raised by exceptions to a master's report, "[i]t is the sole province and the responsibility of the [trial] court to set an award of support, however much it may choose to utilize a master's report." Goodman, 375 Pa. Super. at 507-08, 544 A.2d at 1035; see also Pa. RC.P. 191O.l2(f)-(h) (indicating that if no exceptions are filed to certain issues in a master's report and interim order, those issues are not presented for review). Determination of Income and Support Obligations. Both parents share a responsibility to provide support to their children to the extent that their respective incomes and earning capacities allow them to do so. Mooney v. Doutt, 2001 PA Super. 12, ,-r6, 766 A.2d 1271, 1273 (2001). A parent's child support obligation is to be calculated in the first instance in accordance with the guidelines provided in the Pennsylvania Rules of Civil Procedure. See Pa. RC.P. 191O.l6-l(b). Pennsylvania Rule of Civil Procedure 1910.16-2, which deals with the calculation of income for purposes of determining a party's support obligation, provides, in pertinent part, as follows: (a) Monthly Gross Income. Monthly gross income is ordinarily based upon at least a six-month average of all of a party's income. . . . The statute lists many types of income including, but not limited to: (1) wages, salaries, bonuses, fees and commissions; (2) net income from business or dealings in property; (3) interest, rents, royalties, and dividends; (4) pensions and all forms of retirement; (5) income from an interest in an estate or trust; 13 (6) Social Security disability benefits, Social Security retirement benefits, temporary and permanent disability benefits, workers' compensation and unemployment compensation; (7) alimony . . . and (8) other entitlements to money or lump sum awards, without regard to source . . . . Pa. RC.P. 191O.l6-2(a). Furthermore, in determining a party's income for the purposes of child support, "the trial court must include any voluntary contributions that a parent makes to his/her retirement plan." Portugal v. Portugal, 2002 P A Super. 132, ,-r18, 798 A.2d 246, 252 (2002). However, marital assets subject to equitable distribution are not included as income when calculating support. Rohrer v. Rohrer, 715 A.2d 463, 465 (Pa. Super. Ct. 1998). The Pennsylvania Superior Court in Miller v. Miller, 2001 PA Super. 274, ,-r12, 783 A.2d 832, 835 (2001), held: Money received from the sale of an asset awarded in equitable distribution may not be included in an individual's income for purposes of calculating support payments. The single caveat to this rule is that any gain realized in the sale of the asset may, indeed must, be included in the calculation of mcome. When marital property is not appraised and the value is not specified in a marital settlement agreement then the value of the property is what the property was worth "when the agreement was actually signed." Amis v. Reed, 54 Cumbo 243, 250 (2005). In Reed, the court denied a petition to modify an alimony obligation based on the sale of property obtained by equitable distribution. When the parties entered into the property settlement agreement, they believed that the property had a value of approximately $230,000.00; however, no appraisal was conducted and the value was not stated in the marital settlement agreement. Id at 246. The property was sold by wife for $338,000.00 three weeks after the agreement had been executed and husband argued that the alleged gain from the sale should be considered as income to the wife for alimony purposes. Id at 246. The court held, "[t]he fallacy of this argument is that the marital residence was 14 not appraised [n lor was its value set in the Property Settlement Agreement. Therefore, its value is what it was actually worth when the Agreement was signed." Id at 250. Deviation from Support Guidelines. "The law is well settled that in support cases there is a rebuttable presumption that the amount of an award for support which results from the application of the guidelines is correct." Landis v. Landis, 456 Pa. Super. 727, 730,691 A.2d 939,941 (1997) (citations omitted); Act as of October 30, 1989, P.L. 654, 91, as amended, 23 Pa. c.s. 94322(b). When determining a parent's support obligations the court may deviate from the guidelines based on the factors set forth in Pennsylvania Rule of Civil Procedure 191O.l6-5(b): (b) Factors. In deciding whether to deviate from the amount of support determined by the guidelines, the trier of fact shall consider: (1) unusual needs and unusual fixed obligations; (2) other support obligations of the parties; (3) other income in the household; (4) ages of the children; (5) assets of the parties; (6) medical expenses not covered by insurance; (7) standard of living of the parties and their children; . . . and (9) other relevant and appropriate factors, including the best interests of the child or children. A deviation from the guidelines is "permitted only where special needs and/or circumstances are presented such as to render an award in the amount of the guideline unjust or inappropriate." Ball v. Minnick, 538 Pa. 441, 450, 648 A.2d 1192, 1196 (1994). The court may deviate from the guidelines after "consider[ing] all relevant factors and anyone factor alone will not necessarily dictate that the amount of support should be other than the guideline figure." Id at 449, 648 A.2d at 1196. Burden of Proof "It is the burden of the party seeking to modify an order of support to show by competent evidence that a change of circumstances justifies a modification." Litmans v. Litmans, 449 Pa. Super. 209, 223, 673 A.2d 382, 388 (1996) (citations omitted). It is the burden of the party seeking to deviate from the guidelines to 15 show that a deviation is appropriate. Arbet v. Arbet, 2004 P A Super. 435, ,-r16, 863 A.2d 34, 42 (2004); see also Young v. Muthersbaugh, 415 Pa. Super. 591, 596-97, 609 A.2d 1381, 1384 (1992). Discovery. In simple support proceedings, no discovery is allowed unless authorized by the court. Pa. RC.P. 1930.5(a). The explanatory comment to Pennsylvania Rule of Civil Procedure 1930.5 notes that "[w]hether a support case is complex is to be determined by motion before the court for a separate listing pursuant to Rules 1910. 11 (j)(1) and 191O.l2(c)(1)." Application of Law to Facts Exceptions of Defendant Mother to Master's Report. With respect to the four exceptions of Defendant to the support master's report, the court is of the view that they are not meritorious. First, the contention that a deviation from the support guidelines should have been recommended by the master is not supported by unusual circumstances of either party which would warrant such a deviation. Second, the argument that the court erred in declining to order pre-hearing discovery is not tenable inasmuch as the case was not a financially complex one and the proceeds of the sale sought to be investigated were not themselves income for purposes of a support determination. Third, the master's failure to include $305,000.00 as income to Plaintiff from the sale of the Holly Pike property was correct. This portion of the proceeds of the sale represented (a) a $55,000.00 second mortgage which Plaintiff continued to hold on the property, with payments by the mortgagor to be deferred for several years, and (b) $250,000.00 which Plaintiff placed in a retirement account. The proceeds themselves, as previously indicated, were not income inasmuch as they were from the sale of a distributed martial asset, and income generated by the proceeds was imputed to Plaintiff by the master. Finally, Defendant's contention that "the Support Master erred in reqUInng Plaintiff to account for the basis [of distributed martial property in the form of the Holly Pike property, which Plaintiff sold,]" is not entirely clear in terms of its import. In any event, the proceeds of the sale were not in themselves income to Plaintiff for purposes of 16 a determination of support and the assertion of prejudice to Defendant on this subject is not compelling. Exceptions of Plaintiff Father to Master's Report. With respect to the three exceptions of Plaintiff to the support master's report, the arguments presented appear to the court to be equally unavailing. First, the contention that the master erred by requiring Plaintiff to include as income $521 per month in interest from Plaintiffs retirement account which was funded by proceeds from the sale of the Holly Pike property is not supported by Pennsylvania Rule of Civil Procedure 191O.l6-2(a), which states income includes interest and all forms of retirement. Second, the master's annualization of interest income from the installment sale of the Holly Pike property earned by Plaintiff in January and February of 2005 was appropriate. The master annualized only the payments that were actually received. Moreover, the master took into consideration that the installment sale was concluded in 2005. Finally, with respect to Plaintiff s contention that the master erred in concluding that Defendant mother had no net profit from her antique business, the master's recommended finding was amply supported by Defendant's testimony at the hearing, inasmuch as Defendant claimed a net loss from her antique business in 2004 and closed the business in 2005 for lack of profitability. Therefore, the following order will be entered: ORDER OF COURT AND NOW, this ih day of July, 2006, upon consideration of the exceptions filed by Defendant and Plaintiff to the support master's report, and for the reasons stated in the accompanying opinion, the exceptions of both parties are dismissed and the interim order of court dated March 8, 2006, is entered as a fmal order. 17 BY THE COURT, sf 1. Wesley Oler, Jr. 1. Wesley Oler, Jr., 1. Michael R Rundle, Esq. Support Master Jennifer L. Spears, Esq. 10 East High Street Carlisle, P A 17013 Attorney for Plaintiff Karl E. Rominger, Esq. 155 South Hanover Street Carlisle, P A 17013 Attorney for Defendant 18