On appeal from the Superior Court of New Jersey, Chancery Division, Family Part, Bergen County, Docket No. FM-02-2934-92.
NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION
Before Judges Lintner, S.L. Reisner and C.L. Miniman.
Plaintiff Suzanne Weiss (Suzanne) appeals from a final order dated October 21, 2005, denying in part her post-judgment application in aid of litigant's rights, and a final order dated December 5, 2005, denying her motion for reconsideration of the October 21, 2005, order. We affirm.
Suzanne and defendant Jaime Weiss (Jaime) were married on September 1, 1981. Two sons were born of the marriage, Matthew on December 6, 1982, and Jordan on March 17, 1985. Suzanne and Jaime divorced on May 10, 1994. At the time of their divorce, Suzanne and Jaime entered into a negotiated property settlement agreement (PSA) that disposed of all issues.
As pertinent to the current issues on appeal, the PSA provided for unallocated support in the following manner:
8. The husband shall pay to the wife as and for unallocated rehabilitative spousal support and child support the total unallocated sum of $5,000.00 per month. The spousal support portion of said payment shall terminate (or be suspended) at the earliest of the following occurrences:
a. Ten years from the date of the execution of this agreement.
b. The wife's re-marriage or cohabitation with an adult male with whom she is not related by blood or marriage (as defined by New Jersey statute or case law).
9. All support payments by the husband for unallocated support will be made in cash or personal check, unless otherwise provided by court order.
10. So long as the children are not emancipated and in the event of the occurrence of one of the events causing the termination of spousal support as set forth in paragraph 8, above, the husband shall pay to the wife for the support and maintenance of the unemancipated children of the marriage the sum of $1,500.00 per child per month until said child is emancipated. Emancipation shall be defined as:
a. The death of the child.
b. The marriage of the child.
c. The child entering the armed services.
d. The child attaining eighteen years of age.
Notwithstanding the child attaining the age of eighteen years, however, in the event the child is pursuing a post high school education . . . the child support shall continue and the child shall not be deemed emancipated. However the husband's obligation to pay child support shall terminate no later than the date the child attains his twenty second birthday except in the event of an illness or unforeseen cataclysmic event, or if child has not completed his final school year. In the event of the wife's re-marriage, or upon the expiration of ten years, in the event the husband is still obligated to pay child support, the child support shall be $1,500.00 per month per unemancipated child.
The PSA also addressed the tax consequences of the unallocated support in detail:
11. The wife agrees that she will report on her income tax return the full amount of the unallocated support of $5,000.00 per month ($60,000.00 per annum) provided same is paid by the husband to the wife. The wife understands that the husband shall be entitled to claim a deduction for that payment on his Federal, State and local income tax returns. In return therefore the husband agrees to reimburse the wife for the combined amount of her Federal and State income taxes (only on the unallocated support income) to the extent that same exceeds $3,660.00 per year. The wife's income, other than the unallocated support herein, will not be taken into consideration in calculating the amount of ...