Volume 7: Monthly Net Disposable Income $60,000-$79,000 | Children Ages 1-5

Professional Income: Advanced Calculation Scenarios

Jeremy J. Salvador’s seventh volume addresses support calculations for obligors with professional-level earnings, requiring sophisticated understanding of income characterization and deduction treatment. This volume serves certified public accountants preparing forensic analyses, attorneys handling cases involving physicians or executives, parents verifying complex income calculations, and judicial officers reviewing stipulations involving high earners seeking to minimize scrutiny.

Volume 7 charts obligations for monthly net disposable income between $60,000 and $79,000, covering one to five children. Professional income often includes performance bonuses, stock compensation, partnership distributions, and other non-wage income requiring careful analysis under § 4058. The volume addresses proper treatment of mandatory retirement contributions, health savings account deductions, professional liability insurance costs, and other expenses that may or may not reduce net disposable income for guideline purposes.