MISSISSIPPI LEGISLATURE
2009 Regular Session
To: Judiciary A
By: Representative Upshaw
AN ACT TO ESTABLISH THE INCOME SHARES MODEL METHOD AND GUIDELINES FOR THE DETERMINATION OF CHILD SUPPORT; TO PROVIDE ECONOMIC DATA AND PRINCIPLES; TO DEFINE CERTAIN TERMS; TO PROVIDE A REBUTTABLE PRESUMPTION THAT SUCH GUIDELINES ARE PROPER; TO ALLOW COURTS TO DEVIATE THEREFROM; TO PROVIDE FOR THE CALCULATION OF BASIC CHILD SUPPORT OBLIGATIONS AND FACTORS AND DEDUCTIONS TO BE USED THEREFOR; TO PROVIDE FOR THE EFFECTS OF SHARED AND SPLIT CUSTODIAL ARRANGEMENTS; TO PROVIDE FOR A MANDATORY MINIMUM CHILD SUPPORT AWARD; TO REQUIRE A PERIODIC REVIEW OF THE GUIDELINES; TO CREATE THE CHILD SUPPORT REVIEW COMMITTEE; TO PROVIDE REQUIREMENTS FOR ORDERS; TO CREATE THE MISSISSIPPI CHILD SUPPORT GUIDELINE SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS; TO CREATE THE OBLIGATION WORKSHEET; TO AMEND SECTION 43-19-34, MISSISSIPPI CODE OF 1972, IN CONFORMITY; TO REPEAL SECTIONS 43-19-101 AND 43-19-103, MISSISSIPPI CODE OF 1972, WHICH PROVIDE CHILD SUPPORT GUIDELINES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) Basic principles. The premise of these guidelines is that child support is a continuous obligation of both parents, children are entitled to share in the current income of both parents, and children should not be the economic victims of divorce or out-of-wedlock birth. The economic data underlying these guidelines, which adopt the Income Shares Model, and the guideline calculations attempt to simulate the percentage of parental net income that is spent on children in intact families incorporating a consideration of the expenses of the parties, such as federal and state taxes and FICA taxes. While the legislature acknowledges that the expenditures of two-household divorced, separated, or nonformed families are different from intact family households, it is very important that the children of this state not be forced to live in poverty because of family disruption and that they be afforded the same opportunities available to children in intact families, consisting of parents with similar financial means to those of their own parents.
(2) Economic data.
(a) The Incomes Shares approach to child support guidelines incorporates a numerical schedule of support amounts. The schedule provides economic estimates of child-rearing expenditures for various income levels and numbers of children in the household. The schedule is composed of economic data utilizing a table of national averages adjusted to reflect Mississippi's status as a low-income state and to incorporate a self-sufficiency reserve for low-income obligors to form the basic child support obligation.
(b) In intact families, the income of both parents is pooled and spent for the benefit of all household members, including the children. Each parent's contribution to the combined income of the family represents his relative sharing of household expenses. This same income sharing principle is used to determine how the parents will share a child support award.
(c) Definitions. As used in this act:
(i) "Adjusted gross income" means gross income, minus amounts for preexisting child support or spousal support obligations paid to another who is not a party to the proceedings, or on behalf of a child who is not the subject of the action of the court.
(ii) "Combined adjusted gross income" means the combined adjusted gross income of both parties.
(iii) "Gross income" means:
1. The income from any source, including but not limited to salaries, wages, commissions, bonuses, dividends, severance pay, pensions, interest, trust income, recurring monetary gifts, annuities, capital gains, social security benefits, workers' compensation benefits, basic and variable allowances for housing and subsistence from military pay and benefits, unemployment insurance benefits, disaster unemployment assistance received from the United States Department of Labor, disability insurance benefits, and spousal support received from a preexisting spousal support obligation;
2. Expense reimbursement or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business, if the reimbursements or payments are significant and reduce the parent's personal living expenses. Such payments include, but are not limited to, a company car, free housing, or reimbursed meals; and
3. Gross receipts minus ordinary and necessary expenses required to produce income, for purposes of income from self-employment, rent, royalties, proprietorship of a business, or joint ownership or a partnership or closely held corporation. "Ordinary and necessary expenses" shall not include amounts allowable by the Internal Revenue Service for the accelerated component of depreciation expenses or investment tax credits or any other business expenses determined by the court to be inappropriate for determining gross income for purposes of calculating child support.
4. As used herein, "gross income" does not include:
a. Child support received, or benefits received from public assistance programs, including Family Independence Temporary Assistance Plan, supplemental security income, food stamps, and general assistance.
b. Per diem allowances which are not subject to federal income taxation under the provisions of the Internal Revenue Code.
c. Extraordinary overtime including, but not limited to, income attributed to seasonal work regardless of its percentage of gross income when, in the court's discretion, the inclusion thereof would be inequitable to a party.
d. Any monetary gift to the domiciliary party when the objective of the gift is to supplement irregular child support payments from the nondomiciliary party.
e. Any disaster assistance benefits received from the Federal Emergency Management Agency through its Individuals and Households Program or from any other nonprofit organization qualified as a tax-exempt organization under Section 501(c) of the Internal Revenue Code of 1954, as amended.
(iv) "Health insurance premiums" means the actual amount paid by a party for providing health insurance on behalf of the child. It does not include any amount paid by an employer or any amounts paid for coverage of any other persons. If more than one dependent is covered by health insurance which is paid through a lump-sum dependent-coverage premium, and not all of such dependents are the subject of the guidelines calculation, the cost of the coverage shall be prorated among the dependents covered before being applied to the guidelines.
(v) "Income" means:
1. Actual gross income of a party, if the party is employed to full capacity; or
2. Potential income of a party, if the party is voluntarily unemployed or underemployed. A party shall not be deemed voluntarily unemployed or underemployed if he or she is absolutely unemployable or incapable of being employed, or if the unemployment or underemployment results through no fault or neglect of the party.
3. The court may also consider as income the benefits a party derives from expense-sharing or other sources; however, in determining the benefits of expense-sharing, the court shall not consider the income of another spouse, regardless of the legal regime under which the remarriage exists, except to the extent that such income is used directly to reduce the cost of a party's actual expenses.
(vi) "Medical support" means health insurance and the payment of the medical expenses of the child.
(vii) "Net child care costs" means the reasonable costs of child care incurred by a party due to employment or job search, minus the value of the federal income tax credit for child care.
(viii) "Ordinary medical expenses" means unreimbursed medical expenses less than or equal to Two Hundred Fifty Dollars ($250.00) per child per year. Expenses include, but are not limited to, reasonable and necessary costs for orthodontia, dental treatment, asthma treatment, physical therapy, chronic health problems, and professional counseling or psychiatric therapy for diagnosed mental disorders not covered by medical insurance. The schedule of support in Section 20 of this act incorporates ordinary medical expenses.
Section 2. (1) The guidelines set forth in this act are to be used in any proceeding to establish or modify child support filed on or after July 1, 2009. There shall be a rebuttable presumption that the amount of child support obtained by use of the guidelines set forth in this act is the proper amount of child support.
(2) (a) The court may deviate from the guidelines set forth in this act if their application would not be in the best interest of the child or would be inequitable to the parties. The court shall give specific oral or written reasons for the deviation, including a finding as to the amount of support that would have been required under a mechanical application of the guidelines and the particular facts and circumstances that warranted a deviation from the guidelines. The reasons shall be made part of the record of the proceedings.
(b) Notwithstanding the provisions of paragraph (a), as a direct result of Hurricane Katrina, the court may deviate from the guidelines set forth in this act if the application of the guidelines would not be in the best interest of the child or would be unjust, inequitable, or cause undue hardship to the parties. In determining the amount of the child support, the court may also consider that the parties may have been prevented from timely access to the courts for the exercise of their legal rights. However, the amount of the deviation shall not exceed the consideration the court would have given if the party were able to timely access the court.
(3) In determining whether to deviate from the guidelines, the court's considerations may include:
(a) That the combined adjusted gross income of the parties is not within the amounts shown on the schedule in Section 20 of this act.
(i) If the combined adjusted gross income of the parties is less than the lowest sum shown on the schedule, the court shall determine an amount of child support based on the facts of the case, except that the amount awarded shall not be less than the minimum child support provided in Section 15 of this act.
(ii) If the combined adjusted gross income of the parties exceeds the highest sum shown on the schedule, the court shall determine an amount of child support as provided in Section 14(2)(a) of this act and may order the placement of a portion of the amount in a trust in accordance with Section 14 of this act.
(b) The legal obligation of a party to support dependents who are not the subject of the action before the court and who are in that party's household.
(c) That in a case involving one or more families, consisting of children none of whom live in the household of the noncustodial or nondomiciliary parent but who have existing child support orders (multiple families), the court may use its discretion in setting the amount of the basic child support obligation, provided it is not below the minimum fixed by Section 15 of this act, if the existing child support orders reduce the noncustodial or nondomiciliary parent's income below the lowest income level on the schedule contained in Section 20 of this act.
(d) The extraordinary medical expenses of a party, or extraordinary medical expenses for which a party may be responsible, not otherwise taken into consideration under the guidelines.
(e) An extraordinary community debt of the parties.
(f) The need for immediate and temporary support for a child when a full hearing on the issue of support is pending but cannot be timely held. In such cases, the court at the full hearing shall use the provisions of this act and may redetermine support without the necessity of a change of circumstances being shown.
(g) The permanent or temporary total disability of a spouse to the extent such disability diminishes his present and future earning capacity, his need to save adequately for uninsurable future medical costs, and other additional costs associated with such disability, such as transportation and mobility costs, medical expenses, and higher insurance premiums.
(h) Any other consideration which would make application of the guidelines not in the best interest of the child or children or inequitable to the parties.
(4) The court may review and approve a stipulation between the parties entered into after the effective date of this act as to the amount of child support to be paid. If the court does review the stipulation, the court shall consider the guidelines set forth in this act to review the adequacy of the stipulated amount and may require the parties to provide the court with the income statements and documentation required by Section 3 of this act.
SECTION 3. (1) Each party shall provide to the court a verified income statement showing gross income and adjusted gross income, together with documentation of current and past earnings. Spouses of the parties shall also provide any relevant information with regard to the source of payments of household expenses upon request of the court or the opposing party, provided such request is filed in a reasonable time prior to the hearing. Failure to timely file the request shall not be grounds for a continuance. Suitable documentation of current earnings shall include, but not be limited to, pay stubs, employer statements, or receipts and expenses if self-employed. The documentation shall include a copy of the party's most recent federal tax return. A copy of the statement and documentation shall be provided to the other party.
(2) If a party is voluntarily unemployed or underemployed, his or her gross income shall be determined as set forth in Section 12 of this act.
(3) The parties shall combine the amounts of their adjusted gross incomes. Each party shall then determine by percentage his or her proportionate share of the combined amount. The amount obtained for each party is his or her percentage share of the combined adjusted gross income.
(4) The court shall determine the basic child support obligation amount from the schedule in Section 20 of this act by using the combined adjusted gross income of the parties and the number of children involved in the proceeding, but in no event shall the amount of child support be less than the amount provided in Section 15 of this act.
(5) After the basic child support obligation has been established, the total child support obligation shall be determined as hereinafter provided in this act.
SECTION 4. Net child care costs shall be added to the basic child support obligation. The net child care costs are determined by applying the Federal Credit for Child and Dependent Care Expenses provided in Internal Revenue Form 2441 to the total or actual child care costs.
SECTION 5. (1) In any child support case, the court may order one (1) of the parties to enroll or maintain an insurable child in a health benefits plan, policy, or program. In determining which party should be required to enroll the child or to maintain such insurance on behalf of the child, the court shall consider each party's individual, group, or employee's health insurance program, employment history, and personal income and other resources. The cost of health insurance premiums incurred on behalf of the child shall be added to the basic child support obligation.
(2) In any case in which the department is providing support enforcement services, the child support order shall require one (1) or both of the parties to provide medical support for the child.
SECTION 6. By agreement of the parties or order of the court, extraordinary medical expenses incurred on behalf of the child shall be added to the basic child support obligation. Extraordinary medical expenses are unreimbursed medical expenses which exceed Two Hundred Fifty Dollars ($250.00) per child per calendar year.
SECTION 7. By agreement of the parties or order of the court, the following expenses incurred on behalf of the child may be added to the basic child support obligation:
(a) Expenses of tuition, registration, books, and supply fees required for attending a special or private elementary or secondary school to meet the needs of the child.
(b) Any expenses for transportation of the child from one (1) party to the other.
(c) Special expenses incurred for child rearing intended to enhance the health, athletic, social, or cultural development of a child, including, but not limited to, camp, music or art lessons, travel, and school sponsored extracurricular activities.
SECTION 8. (1) Income of the child that can be used to reduce the basic needs of the child may be considered as a deduction from the basic child support obligation.
(2) The provisions of this section shall not apply to income earned by a child while a full-time student, regardless of whether such income was earned during a summer or holiday break.
(3) The provisions of this section shall not apply to benefits received by a child from public assistance programs, including, but not limited to, Family Independence Temporary Assistance Programs (FITAP), food stamps, or any means-tested program.
(4) Notwithstanding the provisions of subsection (3) of this section, social security benefits received by a child due to the earnings of a parent shall be credited as child support to the parent upon whose earning record it is based, by crediting the amount against the potential obligation of that parent.
(5) In cases where there is a child support arrearage, the court shall grant an evidentiary hearing before any arrearage is reduced based upon any lump-sum payments received by the child.
SECTION 9. (1) The total child support obligation shall be determined by adding together the basic child support obligation amount, the net child care costs, the cost of health insurance premiums, extraordinary medical expenses, and other extraordinary expenses.
(2) A deduction, if any, for income of the child shall then be subtracted from the amount calculated in subsection (1). The remaining amount is the total child support obligation.
(3) Each party's share of the total child support obligation shall then be determined by multiplying his or her percentage share of combined adjusted gross income times the total child support obligation.
(4) The party without legal custody or nondomiciliary party shall owe his or her total child support obligation as a money judgment of child support to the custodial or domiciliary party, minus any court-ordered direct payments made on behalf of the child for work-related net child care costs, health insurance premiums, extraordinary medical expenses, or extraordinary expenses provided as adjustments to the schedule.
(5) "Joint Custody" means a joint custody order that is not shared custody as defined in Section 10 of this act.
(a) In cases of joint custody, the court shall consider the period of time spent by the child with the nondomiciliary party as a basis for adjustment to the amount of child support to be paid during that period of time.
(b) If under a joint custody order, the person ordered to pay child support has physical custody of the child for more than seventy-three (73) days, the court may order a credit to the child support obligation. A day for the purposes of this paragraph shall be determined by the court; however, in no instance shall less than four (4) hours of physical custody of the child constitute a day.
(c) In determining the amount of credit to be given, the court shall consider the following:
(i) The amount of time the child spends with the person to whom the credit would be applied. The court shall include in such consideration the continuing expenses of the domiciliary party.
(ii) The increase in financial burden placed on the person to whom the credit would be applied and the decrease in financial burden on the person receiving child support.
(iii) The best interests of the child and what is equitable between the parties.
(d) The burden of proof is on the person seeking the credit pursuant to this subsection.
(e) Worksheet A reproduced in Section 21 of this act, or a substantially similar form adopted by local court rule, shall be used to determine child support in accordance with this subsection.
SECTION 10. (1) (a) "Shared custody" means a joint custody order in which each parent has physical custody of the child for an approximately equal amount of time.
(b) If the joint custody order provides for shared custody, the basic child support obligation shall first be multiplied by one and one-half (1 1/2) and then divided between the parents in proportion to their respective adjusted gross incomes.
(c) Each parent's theoretical child support obligation shall then be cross multiplied by the actual percentage of time the child spends with the other party to determine the basic child support obligation based on the amount of time spent with the other party.
(d) Each parent's proportionate share of work-related net child care costs and extraordinary adjustments to the schedule shall be added to the amount calculated under paragraph (c) of this subsection.
(e) Each parent's proportionate share of any direct payments ordered to be made on behalf of the child for net child care costs, the cost of health insurance premiums, extraordinary medical expenses, or other extraordinary expenses shall be deducted from the amount calculated under paragraph (c) of this subsection.
(f) The court shall order each parent to pay his proportionate share of all reasonable and necessary uninsured medical expenses under the provisions of Section 1 of this act which are under two hundred fifty dollars ($250.00).
(g) The parent owing the greater amount of child support shall owe to the other parent the difference between the two (2) amounts as a child support obligation. The amount owed shall not be higher than the amount which that parent would have owed if he or she were a domiciliary parent.
(2) Worksheet B reproduced in Section 21 of this act, or a substantially similar form adopted by local court rule, shall be used to determine child support in accordance with this subsection.
SECTION 11. (1) (a) "Split custody" means that each party is the sole custodial or domiciliary parent of at least one (1) child to whom support is due.
(b) If the custody order provides for split custody, each parent shall compute a total child support obligation for the child or children in the custody of the other parent, based on a calculation pursuant to this section.
(c) The amount determined under paragraph (b) of this subsection shall be a theoretical support obligation owed to each parent.
(d) The parent owing the greater amount of child support shall owe to the other parent the difference between the two (2) amounts as a child support obligation.
(2) Worksheet A reproduced in Section 21 of this act, or a substantially similar form adopted by local court rule, shall be used by each parent to determine child support in accordance with this section.
SECTION 12. (1) If a party is voluntarily unemployed or underemployed, child support shall be calculated based on a determination of his or her income earning potential, unless the party is physically or mentally incapacitated, or is caring for a child of the parties under the age of five (5) years.
(2) The amount of the basic child support obligation calculated in accordance with subsection (1) of this section shall not exceed the amount which the party paying support would have owed had a determination of the other party's income earning potential not been made.
(3) A party shall not be deemed voluntarily unemployed or underemployed if he or she has been temporarily unable to find work or has been temporarily forced to take a lower paying job as a direct result of Hurricane Katrina.
SECTION 13. The court may consider the interests of a subsequent family as a defense in an action to modify an existing child support order when the obligor has taken a second job or works overtime to provide for a subsequent family. However, the obligor bears the burden of proof in establishing that the additional income is used to provide for the subsequent family.
SECTION 14. (1) If the combined adjusted gross income of the parties falls between two (2) amounts shown in the schedule contained in Section 20 of this act, the basic child support obligation shall be based on an extrapolation between the two (2) amounts.
(2) If the combined adjusted gross income of the parties exceeds the highest level specified in the schedule contained in Section 20 of this act, the court:
(a) Shall use its discretion in setting the amount of the basic child support obligation in accordance with the best interest of the child and the circumstances of each parent, but in no event shall it be less than the highest amount set forth in the schedule; and
(b) May order that a portion of the amount awarded be placed in a spendthrift trust for the educational or medical needs of the child. The trust shall be administered, managed, and invested in accordance with Section 91-9-1 et seq. The trust instrument shall name the child as sole beneficiary of the trust, shall name a trustee, shall impose maximum spendthrift restraints, and shall terminate when the child attains twenty-four (24) years of age, unless the parties agree to a later date. The trustee shall furnish security unless the court, in written findings of fact, dispenses with security.
SECTION 15. In no event shall the court set an award of child support less than One Hundred Dollars ($100.00), except in cases involving shared or split custody as provided in Sections 10 and 11 of this act. In cases when the obligor has a medically documented disability that limits his ability to meet the mandatory minimum, the court may set an award of less than One Hundred Dollars ($100.00).
SECTION 16. The enactment and subsequent amendment of this act shall not for that reason alone be considered a material change in the circumstances of either party.
SECTION 17. (1) The guidelines set forth in this act shall be reviewed by the Legislature not less than once every four (4) years. A review of the guidelines shall take place in 2010 and every four (4) years thereafter, and it shall be the responsibility of the Department of Human Services and the Mississippi Prosecutors Association, in consultation with the child support review committee provided in subsection (2) of this section, to obtain all information required to comply with the provisions of 42 USCS 667(a) and present the same to the Legislature sixty (60) days prior to the beginning of the 2010 Regular Session of the Legislature and every four (4) years thereafter.
(2) The child support review committee shall serve without compensation, except for the members of the Legislature who shall receive a per diem as provided by law, and shall consist of the following members:
(a) The Chairman or designee of the House Judiciary A Committee.
(b) The Chairman or designee of the Senate Judiciary A Committee.
(c) The President or designee of the Conference of Chancery Judges.
(d) The Executive Director or a designee of the Mississippi Prosecutors Association.
(e) The Chairman or designee of the Mississippi Bar, Family Law Section.
(f) The Executive Director or a designee of the Department of Human Services.
(g) The Chief Justice or a designee of the Supreme Court.
SECTION 18. Deviations by the trial court from the guidelines set forth in this act shall not be disturbed absent a finding of manifest error.
SECTION 19. (1) The amounts set forth in the schedule in Section 20 of this act presume that the custodial or domiciliary party has the right to claim the federal and state tax dependency deductions and any earned income credit. However, the claiming of dependents for federal and state income tax purposes shall be as provided in subsection (2) of this section.
(2) (a) The nondomiciliary party whose child support obligation equals or exceeds fifty percent (50%) of the total child support obligation shall be entitled to claim the federal and state tax dependency deductions if, after a contradictory motion, the judge finds both of the following:
(i) No arrearages are owed by the obligor.
(ii) The right to claim the dependency deductions or, in the case of multiple children, a part thereof, would substantially benefit the nondomiciliary party without significantly harming the domiciliary party.
(b) The child support order shall:
(i) Specify the years in which the party is entitled to claim such deductions.
(ii) Require the domiciliary party to timely execute all forms required by the Internal Revenue Service authorizing the nondomiciliary party to claim such deductions.
(3) The party who receives the benefit of the exemption for such tax year shall not be considered as having received payment of a thing not due if the dependency deduction allocation is not maintained by the taxing authorities.
SECTION 20. The schedule of support to be used for determining the basic child support obligation is as follows:
MISSISSIPPI CHILD SUPPORT GUIDELINE
SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS
COMBINED
ADJUSTED ONE TWO THREE FOUR FIVE SIX
MONTHLY CHILD CHILD- CHILD- CHILD- CHILD- CHILD-
GROSS REN REN REN REN REN
INCOME (TOTAL) (TOTAL) (TOTAL) (TOTAL) (TOTAL)
0-600.00 100 100 100 100 100 100
650.00 102 103 104 106 107 108
700.00 136 138 139 141 142 144
750.00 165 172 174 176 178 179
800.00 174 206 208 211 213 215
850.00 182 240 243 245 248 251
900.00 189 274 277 280 283 286
950.00 197 305 310 313 317 320
1000.00 203 315 339 342 346 350
1050.00 210 325 367 371 375 379
1100.00 216 335 396 400 405 409
1150.00 226 345 425 429 434 439
1200.00 236 354 444 458 463 468
1250.00 245 364 456 487 493 498
1300.00 255 374 469 516 522 528
1350.00 264 385 481 542 551 557
1400.00 273 398 494 556 581 587
1450.00 282 411 506 570 610 617
1500.00 290 423 519 584 637 646
1550.00 299 435 531 598 653 676
1600.00 308 447 545 614 670 717
1650.00 316 459 560 630 688 736
1700.00 325 472 574 647 705 755
1750.00 333 484 588 663 723 774
1800.00 342 497 603 679 741 792
1850.00 351 510 617 695 758 811
1900.00 360 523 631 711 776 830
1950.00 369 536 643 724 790 846
2000.00 378 549 655 737 805 865
2050.00 388 562 667 751 819 885
2100.00 396 575 679 764 834 903
2150.00 405 588 693 778 852 926
2200.00 414 601 709 792 871 946
2250.00 423 614 724 808 889 967
2300.00 432 627 739 825 908 987
2350.00 441 639 753 840 924 1004
2400.00 449 652 768 854 939 1021
2450.00 458 664 782 868 955 1038
2500.00 466 676 796 882 970 1055
2550.00 475 689 811 896 986 1072
2600.00 484 701 825 911 1002 1089
2650.00 492 714 839 925 1017 1106
2700.00 501 726 854 939 1033 1122
2750.00 510 739 868 953 1048 1139
2800.00 518 751 882 967 1064 1156
2850.00 526 763 896 981 1079 1173
2900.00 533 776 911 995 1095 1190
2950.00 540 788 925 1009 1110 1207
3000.00 548 801 939 1023 1126 1224
3050.00 555 813 954 1037 1141 1240
3100.00 563 825 968 1051 1156 1257
3150.00 570 837 982 1065 1172 1274
3200.00 577 850 996 1082 1190 1293
3250.00 585 862 1011 1100 1210 1315
3300.00 592 874 1026 1118 1230 1337
3350.00 600 887 1040 1137 1250 1359
3400.00 607 898 1054 1153 1268 1379
3450.00 614 909 1066 1169 1286 1397
3500.00 622 919 1079 1185 1303 1416
3550.00 629 930 1092 1200 1320 1435
3600.00 636 941 1104 1216 1338 1454
3650.00 644 951 1117 1232 1355 1473
3700.00 651 962 1130 1248 1373 1492
3750.00 659 973 1142 1264 1390 1511
3800.00 666 983 1155 1279 1407 1530
3850.00 673 994 1168 1295 1425 1549
3900.00 681 1004 1181 1311 1442 1568
3950.00 688 1015 1193 1327 1459 1586
4000.00 696 1026 1206 1343 1477 1605
4050.00 702 1036 1219 1358 1494 1624
4100.00 708 1047 1231 1374 1512 1643
4150.00 715 1058 1244 1389 1528 1661
4200.00 721 1067 1255 1401 1542 1676
4250.00 728 1077 1266 1414 1555 1690
4300.00 734 1086 1277 1426 1568 1705
4350.00 741 1096 1287 1438 1582 1719
4400.00 748 1105 1298 1450 1595 1734
4450.00 754 1115 1309 1462 1609 1749
4500.00 761 1124 1320 1475 1622 1763
4550.00 767 1134 1331 1487 1636 1778
4600.00 774 1143 1342 1499 1649 1792
4650.00 780 1153 1353 1511 1662 1807
4700.00 787 1163 1364 1523 1676 1822
4750.00 793 1172 1375 1536 1689 1836
4800.00 800 1182 1386 1548 1703 1851
4850.00 806 1188 1393 1556 1711 1860
4900.00 813 1194 1399 1563 1719 1869
4950.00 820 1200 1406 1570 1727 1877
5000.00 826 1206 1412 1577 1735 1886
5050.00 833 1212 1419 1585 1743 1895
5100.00 839 1218 1425 1592 1751 1903
5150.00 846 1224 1432 1599 1759 1912
5200.00 852 1230 1438 1606 1767 1921
5250.00 859 1236 1445 1614 1775 1929
5300.00 865 1242 1451 1621 1783 1938
5350.00 870 1248 1458 1628 1791 1947
5400.00 874 1255 1464 1635 1799 1955
5450.00 879 1261 1471 1643 1807 1964
5500.00 883 1266 1477 1650 1815 1973
5550.00 887 1272 1483 1657 1822 1981
5600.00 891 1277 1490 1664 1830 1989
5650.00 895 1283 1496 1671 1838 1998
5700.00 899 1289 1502 1678 1846 2006
5750.00 903 1294 1508 1685 1853 2015
5800.00 907 1300 1515 1692 1861 2023
5850.00 911 1305 1521 1699 1869 2032
5900.00 915 1311 1527 1706 1877 2040
5950.00 919 1316 1534 1713 1885 2048
6000.00 923 1322 1540 1720 1892 2057
6050.00 927 1328 1546 1727 1900 2065
6100.00 931 1333 1553 1734 1908 2074
6150.00 935 1339 1559 1741 1916 2082
6200.00 939 1344 1565 1748 1923 2091
6250.00 943 1350 1572 1756 1931 2099
6300.00 947 1355 1578 1763 1939 2108
6350.00 951 1361 1584 1770 1947 2116
6400.00 955 1367 1591 1777 1954 2124
6450.00 959 1372 1597 1784 1962 2133
6500.00 963 1378 1603 1791 1970 2142
6550.00 968 1384 1610 1799 1978 2151
6600.00 972 1390 1617 1806 1987 2160
6650.00 976 1396 1624 1814 1995 2168
6700.00 980 1402 1630 1821 2003 2177
6750.00 985 1408 1637 1829 2011 2186
6800.00 989 1414 1644 1836 2020 2195
6850.00 993 1419 1650 1843 2028 2204
6900.00 998 1425 1657 1851 2036 2213
6950.00 1002 1431 1664 1858 2044 2222
7000.00 1006 1437 1670 1866 2052 2231
7050.00 1010 1443 1677 1873 2060 2240
7100.00 1014 1449 1683 1880 2068 2248
7150.00 1018 1454 1690 1887 2076 2257
7200.00 1022 1460 1696 1894 2084 2265
7250.00 1027 1465 1702 1901 2092 2274
7300.00 1031 1471 1709 1909 2099 2282
7350.00 1035 1477 1715 1916 2107 2291
7400.00 1039 1482 1721 1923 2115 2299
7450.00 1043 1488 1728 1930 2123 2308
7500.00 1047 1494 1734 1937 2131 2316
7550.00 1051 1499 1741 1944 2139 2325
7600.00 1055 1505 1747 1951 2146 2333
7650.00 1059 1511 1753 1958 2154 2342
7700.00 1063 1516 1760 1966 2162 2350
7750.00 1067 1522 1766 1973 2170 2359
7800.00 1071 1528 1772 1980 2178 2367
7850.00 1075 1533 1779 1987 2186 2376
7900.00 1079 1539 1785 1994 2193 2384
7950.00 1084 1545 1791 2001 2201 2393
8000.00 1088 1550 1798 2008 2209 2401
8050.00 1092 1556 1804 2016 2217 2410
8100.00 1096 1562 1811 2023 2225 2419
8150.00 1100 1568 1818 2031 2234 2428
8200.00 1105 1574 1825 2039 2243 2438
8250.00 1110 1581 1833 2047 2252 2448
8300.00 1114 1587 1840 2056 2261 2458
8350.00 1119 1594 1848 2064 2271 2468
8400.00 1123 1600 1855 2073 2280 2478
8450.00 1128 1607 1863 2081 2289 2488
8500.00 1132 1613 1871 2089 2298 2498
8550.00 1137 1620 1878 2098 2308 2508
8600.00 1142 1626 1886 2106 2317 2519
8650.00 1146 1633 1893 2115 2326 2529
8700.00 1151 1639 1901 2123 2336 2539
8750.00 1155 1646 1908 2132 2345 2549
8800.00 1160 1652 1916 2140 2354 2559
8850.00 1164 1659 1923 2149 2363 2569
8900.00 1169 1665 1931 2157 2373 2579
8950.00 1174 1672 1939 2165 2382 2589
9000.00 1178 1678 1946 2174 2391 2599
9050.00 1183 1685 1954 2182 2400 2609
9100.00 1187 1691 1961 2191 2410 2619
9150.00 1192 1698 1969 2199 2419 2629
9200.00 1196 1704 1976 2208 2428 2640
9250.00 1201 1711 1984 2216 2438 2650
9300.00 1205 1717 1991 2224 2447 2660
9350.00 1210 1724 1999 2233 2456 2670
9400.00 1215 1730 2007 2241 2465 2680
9450.00 1219 1737 2014 2250 2475 2690
9500.00 1224 1743 2022 2258 2484 2700
9550.00 1228 1750 2029 2267 2493 2710
9600.00 1233 1756 2037 2275 2503 2720
9650.00 1237 1763 2044 2283 2512 2730
9700.00 1242 1769 2052 2292 2521 2740
9750.00 1246 1776 2059 2300 2530 2751
9800.00 1251 1782 2067 2309 2540 2761
9850.00 1256 1789 2074 2317 2549 2771
9900.00 1260 1795 2082 2326 2558 2781
9950.00 1265 1802 2090 2334 2567 2791
10000.00 1269 1808 2097 2343 2577 2801
10050.00 1274 1815 2105 2351 2586 2811
10100.00 1278 1821 2112 2359 2595 2821
10150.00 1283 1828 2120 2368 2605 2831
10200.00 1287 1834 2127 2376 2614 2841
10250.00 1292 1841 2135 2385 2623 2851
10300.00 1297 1847 2142 2393 2632 2861
10350.00 1301 1854 2150 2402 2642 2872
10400.00 1306 1860 2158 2410 2651 2882
10450.00 1310 1867 2165 2418 2660 2892
10500.00 1315 1873 2173 2427 2670 2902
10550.00 1319 1880 2180 2435 2679 2912
10600.00 1324 1886 2188 2444 2688 2922
10650.00 1329 1893 2195 2452 2697 2932
10700.00 1333 1899 2203 2461 2707 2942
10750.00 1337 1905 2209 2468 2715 2951
10800.00 1341 1910 2215 2474 2722 2959
10850.00 1345 1915 2221 2481 2729 2967
10900.00 1348 1920 2227 2487 2736 2974
10950.00 1352 1926 2233 2494 2743 2982
11000.00 1356 1931 2239 2500 2750 2990
11050.00 1359 1936 2244 2507 2758 2998
11100.00 1363 1941 2250 2513 2765 3005
11150.00 1367 1946 2256 2520 2772 3013
11200.00 1370 1951 2262 2526 2779 3021
11250.00 1374 1956 2268 2533 2786 3029
11300.00 1378 1961 2273 2539 2793 3036
11350.00 1381 1967 2279 2546 2800 3044
11400.00 1385 1972 2285 2552 2808 3052
11450.00 1389 1977 2291 2559 2815 3060
11500.00 1392 1982 2297 2565 2822 3067
11550.00 1396 1987 2302 2572 2829 3075
11600.00 1400 1992 2308 2578 2836 3083
11650.00 1403 1997 2314 2585 2843 3091
11700.00 1407 2002 2320 2591 2850 3098
11750.00 1411 2008 2326 2598 2858 3106
11800.00 1414 2013 2331 2604 2865 3114
11850.00 1418 2018 2337 2611 2872 3122
11900.00 1422 2023 2343 2617 2879 3129
11950.00 1425 2028 2349 2624 2886 3137
12000.00 1429 2033 2355 2630 2893 3145
12050.00 1433 2038 2360 2637 2900 3153
12100.00 1436 2043 2366 2643 2907 3160
12150.00 1440 2049 2372 2650 2915 3168
12200.00 1444 2054 2378 2656 2922 3176
12250.00 1447 2059 2384 2663 2929 3184
12300.00 1451 2064 2390 2669 2936 3191
12350.00 1455 2069 2395 2676 2943 3199
12400.00 1458 2074 2401 2682 2950 3207
12450.00 1462 2079 2407 2689 2957 3215
12500.00 1466 2084 2413 2695 2965 3222
12550.00 1469 2090 2419 2702 2972 3230
12600.00 1473 2095 2424 2708 2979 3238
12650.00 1477 2100 2430 2715 2986 3246
12700.00 1480 2105 2436 2721 2993 3254
12750.00 1484 2110 2442 2727 3000 3261
12800.00 1488 2115 2448 2734 3007 3269
12850.00 1491 2120 2453 2740 3015 3277
12900.00 1495 2125 2459 2747 3022 3285
12950.00 1499 2130 2465 2753 3029 3292
13000.00 1502 2136 2471 2760 3036 3300
13050.00 1506 2141 2477 2766 3043 3308
13100.00 1510 2146 2482 2773 3050 3316
13150.00 1513 2151 2488 2779 3057 3323
13200.00 1517 2156 2494 2786 3064 3331
13250.00 1521 2161 2500 2792 3072 3339
13300.00 1524 2166 2506 2799 3079 3347
13350.00 1528 2171 2511 2805 3086 3354
13400.00 1532 2177 2517 2812 3093 3362
13450.00 1536 2182 2523 2818 3100 3370
13500.00 1539 2187 2529 2825 3107 3378
13550.00 1543 2192 2535 2831 3114 3385
13600.00 1547 2197 2541 2838 3122 3393
13650.00 1550 2202 2546 2844 3129 3401
13700.00 1554 2207 2552 2851 3136 3409
13750.00 1558 2212 2558 2857 3143 3416
13800.00 1561 2218 2564 2864 3150 3424
13850.00 1565 2223 2570 2870 3157 3432
13900.00 1568 2227 2575 2876 3164 3439
13950.00 1570 2230 2577 2879 3166 3442
14000.00 1572 2232 2579 2881 3169 3445
14050.00 1574 2234 2581 2883 3172 3448
14100.00 1576 2236 2584 2886 3175 3451
14150.00 1577 2239 2586 2888 3177 3454
14200.00 1579 2241 2588 2891 3180 3456
14250.00 1581 2243 2590 2893 3182 3459
14300.00 1583 2245 2592 2895 3185 3462
14350.00 1584 2247 2594 2897 3187 3465
14400.00 1586 2249 2596 2900 3190 3467
14450.00 1588 2251 2598 2902 3192 3470
14500.00 1590 2253 2600 2904 3195 3473
14550.00 1591 2256 2602 2907 3197 3475
14600.00 1593 2258 2604 2909 3200 3478
14650.00 1595 2260 2606 2911 3202 3481
14700.00 1596 2262 2608 2913 3205 3484
14750.00 1598 2264 2610 2916 3207 3486
14800.00 1600 2266 2612 2918 3210 3489
14850.00 1602 2268 2614 2920 3212 3492
14900.00 1603 2270 2617 2923 3215 3495
14950.00 1605 2272 2619 2925 3217 3497
15000.00 1607 2274 2621 2927 3220 3500
15050.00 1608 2277 2623 2929 3222 3503
15100.00 1610 2279 2625 2932 3225 3506
15150.00 1612 2281 2627 2934 3227 3508
15200.00 1614 2283 2629 2936 3230 3511
15250.00 1615 2285 2631 2939 3232 3514
15300.00 1617 2287 2633 2941 3235 3516
15350.00 1619 2289 2635 2943 3238 3519
15400.00 1620 2291 2637 2945 3240 3522
15450.00 1622 2293 2639 2948 3243 3525
15500.00 1624 2295 2641 2950 3245 3527
15550.00 1626 2298 2643 2952 3248 3530
15600.00 1627 2300 2645 2955 3250 3533
15650.00 1629 2302 2647 2957 3253 3536
15700.00 1631 2304 2649 2959 3255 3538
15750.00 1632 2306 2651 2961 3258 3541
15800.00 1634 2308 2653 2964 3260 3544
15850.00 1636 2310 2655 2966 3263 3547
15900.00 1638 2312 2657 2968 3265 3549
15950.00 1639 2314 2659 2971 3268 3552
16000.00 1641 2316 2662 2973 3270 3555
16050.00 1643 2319 2664 2975 3273 3557
16100.00 1644 2321 2666 2977 3275 3560
16150.00 1646 2323 2668 2980 3278 3563
16200.00 1648 2325 2670 2982 3280 3566
16250.00 1650 2327 2672 2984 3283 3568
16300.00 1651 2329 2674 2987 3285 3571
16350.00 1653 2331 2676 2989 3288 3574
16400.00 1655 2333 2678 2991 3290 3577
16450.00 1656 2335 2680 2994 3293 3579
16500.00 1658 2338 2682 2996 3295 3582
16550.00 1660 2340 2684 2998 3298 3585
16600.00 1662 2342 2686 3000 3300 3588
16650.00 1663 2344 2688 3003 3303 3590
16700.00 1665 2346 2690 3005 3305 3593
16750.00 1667 2348 2692 3007 3308 3596
16800.00 1668 2350 2694 3010 3310 3598
16850.00 1670 2352 2696 3012 3313 3601
16900.00 1672 2354 2698 3014 3315 3604
16950.00 1674 2356 2700 3016 3318 3607
17000.00 1675 2359 2702 3019 3321 3609
17050.00 1677 2361 2705 3021 3323 3612
17100.00 1679 2363 2707 3023 3326 3615
17150.00 1680 2365 2709 3026 3328 3618
17200.00 1682 2367 2711 3028 3331 3620
17250.00 1684 2369 2713 3030 3333 3623
17300.00 1686 2371 2715 3032 3336 3626
17350.00 1689 2376 2721 3039 3343 3634
17400.00 1693 2382 2727 3046 3351 3642
17450.00 1697 2387 2733 3053 3359 3651
17500.00 1701 2393 2740 3060 3366 3659
17550.00 1705 2398 2746 3067 3374 3667
17600.00 1708 2403 2752 3074 3382 3676
17650.00 1712 2409 2758 3081 3389 3684
17700.00 1716 2414 2765 3088 3397 3692
17750.00 1720 2420 2771 3095 3405 3701
17800.00 1724 2425 2777 3102 3412 3709
17850.00 1727 2430 2783 3109 3420 3717
17900.00 1731 2436 2790 3116 3428 3726
17950.00 1735 2441 2796 3123 3435 3734
18000.00 1739 2447 2802 3130 3443 3743
18050.00 1743 2452 2808 3137 3451 3751
18100.00 1746 2457 2815 3144 3458 3759
18150.00 1750 2463 2821 3151 3466 3768
18200.00 1754 2468 2827 3158 3474 3776
18250.00 1758 2474 2833 3165 3481 3784
18300.00 1762 2479 2840 3172 3489 3793
18350.00 1766 2485 2846 3179 3497 3801
18400.00 1769 2490 2852 3186 3504 3809
18450.00 1773 2495 2858 3193 3512 3818
18500.00 1777 2501 2865 3200 3520 3826
18550.00 1781 2506 2871 3207 3527 3834
18600.00 1785 2512 2877 3214 3535 3843
18650.00 1788 2517 2883 3221 3543 3851
18700.00 1792 2522 2890 3228 3550 3859
18750.00 1796 2528 2896 3235 3558 3868
18800.00 1800 2533 2902 3242 3566 3876
18850.00 1804 2539 2908 3249 3574 3884
18900.00 1807 2544 2915 3256 3581 3893
18950.00 1811 2549 2921 3263 3589 3901
19000.00 1815 2555 2927 3270 3597 3909
19050.00 1819 2560 2933 3277 3604 3918
19100.00 1823 2566 2940 3284 3612 3926
19150.00 1826 2571 2946 3291 3620 3935
19200.00 1830 2576 2952 3298 3627 3943
19250.00 1834 2582 2958 3305 3635 3951
19300.00 1838 2587 2965 3311 3643 3960
19350.00 1842 2593 2971 3318 3650 3968
19400.00 1846 2598 2977 3325 3658 3976
19450.00 1849 2603 2983 3332 3666 3985
19500.00 1853 2609 2990 3339 3673 3993
19550.00 1857 2614 2996 3346 3681 4001
19600.00 1861 2620 3002 3353 3689 4010
19650.00 1865 2625 3008 3360 3696 4018
19700.00 1868 2630 3015 3367 3704 4026
19750.00 1872 2636 3021 3374 3712 4035
19800.00 1876 2641 3027 3381 3719 4043
19850.00 1880 2647 3033 3388 3727 4051
19900.00 1884 2652 3040 3395 3735 4060
19950.00 1887 2657 3046 3402 3742 4068
20000.00 1891 2663 3052 3409 3750 4076
20050.00 1895 2668 3058 3416 3758 4085
20100.00 1899 2674 3065 3423 3766 4093
20150.00 1903 2679 3071 3430 3773 4101
20200.00 1906 2684 3077 3437 3781 4110
20250.00 1910 2690 3083 3444 3789 4118
20300.00 1914 2695 3090 3451 3796 4127
20350.00 1918 2701 3096 3458 3804 4135
20400.00 1922 2706 3102 3465 3812 4143
20450.00 1925 2711 3108 3472 3819 4152
20500.00 1929 2717 3115 3479 3827 4160
20550.00 1933 2722 3121 3486 3835 4168
20600.00 1937 2728 3127 3493 3842 4177
20650.00 1941 2733 3133 3500 3850 4185
20700.00 1945 2738 3140 3507 3858 4193
20750.00 1948 2744 3146 3514 3865 4202
20800.00 1952 2749 3152 3521 3873 4210
20850.00 1956 2755 3158 3528 3881 4218
20900.00 1960 2760 3165 3535 3888 4227
20950.00 1964 2765 3171 3542 3896 4235
21000.00 1967 2771 3177 3549 3904 4243
21050.00 1971 2776 3183 3556 3911 4252
21100.00 1975 2782 3190 3563 3919 4260
21150.00 1979 2787 3196 3570 3927 4268
21200.00 1983 2792 3202 3577 3934 4277
21250.00 1986 2798 3208 3584 3942 4285
21300.00 1990 2803 3215 3591 3950 4293
21350.00 1994 2809 3221 3598 3957 4302
21400.00 1998 2814 3227 3605 3965 4310
21450.00 2002 2819 3233 3612 3973 4318
21500.00 2005 2825 3240 3619 3981 4327
21550.00 2009 2830 3246 3626 3988 4335
21600.00 2013 2836 3252 3633 3996 4344
21650.00 2017 2841 3258 3640 4004 4352
21700.00 2021 2846 3265 3647 4011 4360
21750.00 2025 2852 3271 3654 4019 4369
21800.00 2028 2857 3277 3661 4027 4377
21850.00 2032 2863 3283 3668 4034 4385
21900.00 2036 2868 3290 3675 4042 4394
21950.00 2040 2873 3296 3681 4050 4402
22000.00 2044 2879 3302 3688 4057 4410
22050.00 2047 2884 3308 3695 4065 4419
22100.00 2051 2890 3315 3702 4073 4427
22150.00 2055 2895 3321 3709 4080 4435
22200.00 2059 2900 3327 3716 4088 4444
22250.00 2063 2906 3333 3723 4096 4452
22300.00 2066 2911 3340 3730 4103 4460
22350.00 2070 2917 3346 3737 4111 4469
22400.00 2074 2922 3352 3744 4119 4477
22450.00 2078 2927 3358 3751 4126 4485
22500.00 2082 2933 3365 3758 4134 4494
22550.00 2085 2938 3371 3765 4142 4502
22600.00 2089 2944 3377 3772 4149 4510
22650.00 2093 2949 3383 3779 4157 4519
22700.00 2097 2954 3390 3786 4165 4527
22750.00 2101 2960 3396 3793 4173 4536
22800.00 2105 2965 3402 3800 4180 4544
22850.00 2108 2971 3408 3807 4188 4552
22900.00 2112 2976 3415 3814 4196 4561
22950.00 2116 2981 3421 3821 4203 4569
23000.00 2120 2987 3427 3828 4211 4577
23050.00 2124 2992 3433 3835 4219 4586
23100.00 2127 2998 3440 3842 4226 4594
23150.00 2131 3003 3446 3849 4234 4602
23200.00 2135 3008 3452 3856 4242 4611
23250.00 2139 3014 3458 3863 4249 4619
23300.00 2143 3019 3465 3870 4257 4627
23350.00 2146 3025 3471 3877 4265 4636
23400.00 2150 3030 3477 3884 4272 4644
23450.00 2154 3035 3483 3891 4280 4652
23500.00 2158 3041 3490 3898 4288 4661
23550.00 2162 3046 3496 3905 4295 4669
23600.00 2165 3052 3502 3912 4303 4677
23650.00 2169 3057 3508 3919 4311 4686
23700.00 2173 3062 3515 3926 4318 4694
23750.00 2177 3068 3521 3933 4326 4702
23800.00 2181 3073 3527 3940 4334 4711
23850.00 2185 3079 3533 3947 4341 4719
23900.00 2188 3084 3540 3954 4349 4728
23950.00 2192 3089 3546 3961 4357 4736
24000.00 2196 3095 3552 3968 4364 4744
24050.00 2200 3100 3558 3975 4372 4753
24100.00 2204 3106 3565 3982 4380 4761
24150.00 2207 3111 3571 3989 4388 4769
24200.00 2211 3116 3577 3996 4395 4778
24250.00 2215 3122 3583 4003 4403 4786
24300.00 2219 3127 3590 4010 4411 4794
24350.00 2223 3133 3596 4017 4418 4803
24400.00 2226 3138 3602 4024 4426 4811
24450.00 2230 3143 3608 4031 4434 4819
24500.00 2234 3149 3615 4038 4441 4828
24550.00 2238 3154 3621 4045 4449 4836
24600.00 2242 3160 3627 4051 4457 4844
24650.00 2245 3165 3633 4058 4464 4853
24700.00 2249 3170 3640 4065 4472 4861
24750.00 2253 3176 3646 4072 4480 4869
24800.00 2257 3181 3652 4079 4487 4878
24850.00 2261 3187 3658 4086 4495 4886
24900.00 2265 3192 3665 4093 4503 4894
24950.00 2268 3197 3671 4100 4510 4903
25000.00 2272 3203 3677 4107 4518 4911
25050.00 2276 3208 3683 4114 4526 4919
25100.00 2280 3214 3690 4121 4533 4928
25150.00 2284 3219 3696 4128 4541 4936
25200.00 2287 3224 3702 4135 4549 4945
25250.00 2291 3230 3708 4142 4556 4953
25300.00 2295 3235 3715 4149 4564 4961
25350.00 2299 3241 3721 4156 4572 4970
25400.00 2303 3246 3727 4163 4580 4978
25450.00 2306 3251 3733 4170 4587 4986
25500.00 2310 3257 3740 4177 4595 4995
25550.00 2314 3262 3746 4184 4603 5003
25600.00 2318 3268 3752 4191 4610 5011
25650.00 2322 3273 3758 4198 4618 5020
25700.00 2325 3278 3765 4205 4626 5028
25750.00 2329 3284 3771 4212 4633 5036
25800.00 2333 3289 3777 4219 4641 5045
25850.00 2337 3295 3783 4226 4649 5053
25900.00 2341 3300 3790 4233 4656 5061
25950.00 2345 3305 3796 4240 4664 5070
26000.00 2348 3311 3802 4247 4672 5078
26050.00 2352 3316 3808 4254 4679 5086
26100.00 2356 3322 3815 4261 4687 5095
26150.00 2360 3327 3821 4268 4695 5103
26200.00 2364 3332 3827 4275 4702 5111
26250.00 2367 3338 3833 4282 4710 5120
26300.00 2371 3343 3840 4289 4718 5128
26350.00 2375 3349 3846 4296 4725 5137
26400.00 2379 3354 3852 4303 4733 5145
26450.00 2383 3359 3858 4310 4741 5153
26500.00 2386 3365 3865 4317 4748 5162
26550.00 2390 3370 3871 4324 4756 5170
26600.00 2394 3376 3877 4331 4764 5178
26650.00 2398 3381 3883 4338 4771 5187
26700.00 2402 3386 3890 4345 4779 5195
26750.00 2405 3392 3896 4352 4787 5203
26800.00 2409 3397 3902 4359 4795 5212
26850.00 2413 3403 3908 4366 4802 5220
26900.00 2417 3408 3915 4373 4810 5228
26950.00 2421 3413 3921 4380 4818 5237
27000.00 2425 3419 3927 4387 4825 5245
27050.00 2428 3424 3933 4394 4833 5253
27100.00 2432 3430 3940 4401 4841 5262
27150.00 2436 3435 3946 4408 4848 5270
27200.00 2440 3440 3952 4414 4856 5278
27250.00 2444 3446 3958 4421 4864 5287
27300.00 2447 3451 3965 4428 4871 5295
27350.00 2451 3457 3971 4435 4879 5303
27400.00 2455 3462 3977 4442 4887 5312
27450.00 2459 3467 3983 4449 4894 5320
27500.00 2463 3473 3990 4456 4902 5328
27550.00 2466 3478 3996 4463 4910 5337
27600.00 2470 3484 4002 4470 4917 5345
27650.00 2474 3489 4008 4477 4925 5354
27700.00 2478 3494 4015 4484 4933 5362
27750.00 2482 3500 4021 4491 4940 5370
27800.00 2485 3505 4027 4498 4948 5379
27850.00 2489 3511 4033 4505 4956 5387
27900.00 2493 3516 4040 4512 4963 5395
27950.00 2497 3521 4046 4519 4971 5404
28000.00 2501 3527 4052 4526 4979 5412
28050.00 2505 3532 4058 4533 4986 5420
28100.00 2508 3538 4065 4540 4994 5429
28150.00 2512 3543 4071 4547 5002 5437
28200.00 2516 3548 4077 4554 5010 5445
28250.00 2520 3554 4083 4561 5017 5454
28300.00 2524 3559 4090 4568 5025 5462
28350.00 2527 3565 4096 4575 5033 5470
28400.00 2531 3570 4102 4582 5040 5479
28450.00 2535 3575 4108 4589 5048 5487
28500.00 2539 3581 4115 4596 5056 5495
28550.00 2543 3586 4121 4603 5063 5504
28600.00 2546 3592 4127 4610 5071 5512
28650.00 2550 3597 4133 4617 5079 5520
28700.00 2554 3602 4140 4624 5086 5529
28750.00 2558 3608 4146 4631 5094 5537
28800.00 2562 3613 4152 4638 5102 5546
28850.00 2565 3619 4158 4645 5109 5554
28900.00 2569 3624 4165 4652 5117 5562
28950.00 2573 3629 4171 4659 5125 5571
29000.00 2577 3635 4177 4666 5132 5579
29050.00 2581 3640 4183 4673 5140 5587
29100.00 2584 3646 4190 4680 5148 5596
29150.00 2588 3651 4196 4687 5155 5604
29200.00 2592 3656 4202 4694 5163 5612
29250.00 2596 3662 4208 4701 5171 5621
29300.00 2600 3667 4215 4708 5178 5629
29350.00 2604 3673 4221 4715 5186 5637
29400.00 2607 3678 4227 4722 5194 5646
29450.00 2611 3683 4233 4729 5202 5654
29500.00 2615 3689 4240 4736 5209 5662
29550.00 2619 3694 4246 4743 5217 5671
29600.00 2623 3700 4252 4750 5225 5679
29650.00 2626 3705 4258 4757 5232 5687
29700.00 2630 3710 4265 4764 5240 5696
29750.00 2634 3716 4271 4771 5248 5704
29800.00 2638 3721 4277 4778 5255 5712
29850.00 2642 3727 4283 4784 5263 5721
29900.00 2645 3732 4289 4791 5270 5729
29950.00 2649 3737 4296 4798 5278 5737
30000.00 2653 3742 4302 4805 5285 5745
SECTION 21.
Obligation Worksheet A
(The worksheet for calculation of the total support obligation
Under Sections 9 and 11 of this act)
Court __________________ County ___________________ Mississippi
Case Number ____________ Div/CtRm _____________________
________________________ and ___________________________
Petitioner Respondent
Children Date of Birth Children Date of Birth
_____________________________ _____________________________
_____________________________ _____________________________
_____________________________ _____________________________
A.Petitioner B.Respondent C.Combined
1. MONTHLY GROSS INCOME $ $
(Section 3(1))
a. Preexisting child
support payment. - -
b. Preexisting spousal
support payment. - -
2. MONTHLY ADJUSTED GROSS
INCOME (Line 1 minus
1a and 1b). $ $
3. COMBINED MONTHLY
ADJUSTED GROSS INCOME
(Line 2 Column A plus
Line 2 Column B).
(Section 3(3)) $
4. PERCENTAGE SHARE OF
INCOME (Line 2 divided
by line 3). % %
(Section 3(3))
5. BASIC CHILD SUPPORT
OBLIGATION (Compare $
line 3 to Child
Support Schedule).
(Section 3(4))
a. Net Child Care
Costs (Cost minus +
Federal Tax
Credit).
(Section 4)
b. Child's Health
Insurance Premium
Cost. +
(Section 5)
c. Extraordinary
Medical Expenses
(Uninsured Only).
(Agreed to by
parties or by
order of the
court). +
(Section 6)
d. Extraordinary
Expenses (Agreed
to by parties or
by order of the
court). +
(Section 7)
e. Optional. Minus
extraordinary
adjustments
(Child's income
if applicable). -
(Section 8)
6. TOTAL CHILD SUPPORT
OBLIGATION (Add lines
5, 5a, 5b, 5c, and
5d; Subtract line 5e) $
(Section 9)
7. EACH PARTY'S CHILD
SUPPORT OBLIGATION
(Multiply line 4
times line 6 for each
parent). $ $
8. DIRECT PAYMENTS made
by the noncustodial
parent on behalf of
the child for work-
related net child
care costs, health
insurance premiums,
extraordinary medical
expenses, or
extraordinary expenses. -
9. RECOMMENDED CHILD
SUPPORT ORDER
(Subtract line 8 from
line 7). $
Comments, calculations, or rebuttals to schedule or adjustments if made under 8 above or if ordering a credit for a joint custodial arrangement:
Prepared by ____________________ Date ____________________
Obligation Worksheet B
(The worksheet for calculation of the total child support
obligation under Section 10)
Court __________________ County ___________________ Mississippi
Case Number ____________ Div/CtRm _____________________
________________________ and ___________________________
Petitioner Respondent
Children Date of Birth Children Date of Birth
_____________________________ _____________________________
_____________________________ _____________________________
_____________________________ _____________________________
A.Petitioner B.Respondent C.Combined
1. MONTHLY GROSS
INCOME (Section 3(1)) $ $
a. Preexisting child
support payment. - -
b. Preexisting spousal
support payment. - -
2. MONTHLY ADJUSTED GROSS
INCOME (Line 1 minus 1a $ $
and 1b).
3. COMBINED MONTHLY
ADJUSTED GROSS INCOME $
(Line 2 Column A plus
Line 2 Column B)
(Section 3(3))
4. PERCENTAGE SHARE OF
INCOME (Line 2 % %
divided by line 3)
(Section 3(3))
5. BASIC CHILD SUPPORT
OBLIGATION (Compare $
line 3 to Child Support
Schedule)
(Section 3(4))
6. SHARED CUSTODY BASIC
OBLIGATION (Line 5 $
times 1.5)
(Section 10(1)(b))
7. EACH PARTY'S
THEORETICAL CHILD
SUPPORT OBLIGATION $ $
(Multiply line 4 times
line 6 for each party)
(Section 10(1)(b))
8. PERCENTAGE with each
party (Use actual % %
percentage of time
spent with each party,
if percentage is not 50%)
(Section 10(1)(c))
9. BASIC CHILD SUPPORT
OBLIGATION FOR TIME
WITH OTHER PARTY $ $
(Cross Multiply line 7
for each party times
line 8 for the other
party)
(Section 10(1)(c))
(For Line 9 Column A,
multiply Line 7 Column A
times Line 8 Column B)
(For Line 9 Column B,
multiply Line 7 Column B
times Line 8 Column A)
a. Net Child Care
Costs (Costs minus
Federal Tax Credit) +
(Section 4)
b. Child's Health
Insurance Premium
Cost +
(Section 5)
c. Extraordinary
Medical Expenses
(Uninsured only) +
(Agreed to by
Parties or by order
of court)
(Section 6)
d. Extraordinary Expenses
(Agreed to by
parties or by
order of the court) +
(Section 7)
e. Optional: Minus
extraordinary
adjustments
(Child's income if
applicable) -
(Section 8)
10. TOTAL EXPENSES/
EXTRAORDINARY
ADJUSTMENTS (Add lines $
9a, 9b, 9c, and 9d;
Subtract line 9e)
11. EACH PARTY'S
PROPORTIONATE SHARE
of Expenses/
Extraordinary
Adjustments $ $
(Line 4 times line 10)
(Section 10(1)(d))
12. DIRECT PAYMENTS made
by either party on
behalf of the child
for work-related net
child care costs,
health insurance
premiums, extraordinary
medical expenses, or
extraordinary expenses.
Deduct each party's
proportionate share of
an expense owed directly
to a third party. If
either parent's
proportionate share of
an expense is owed to
the other parent,
enter zero. - -
(Section (1)(e))
13. EACH PARTY'S CHILD
SUPPORT OBLIGATION
(Line 9 plus line 11
and minus line 12) $ $
(Section 10(1)(d)
and (e))
14. RECOMMENDED CHILD
SUPPORT ORDER
(Subtract lesser
amount from greater
amount in line 13 and
place the difference
in the appropriate
column) $ $
(Section 10(1)(f))
Comments, calculations, or rebuttals to schedule or adjustments:
Prepared by ____________________ Date ____________________
SECTION 22. Section 43-19-34, Mississippi Code of 1972, is amended as follows:
43-19-34. (1) In lieu of legal proceedings instituted to obtain a modification for an order for support, a written stipulated agreement for modification executed by the responsible parent when acknowledged before a clerk of the court having jurisdiction over those matters or a notary public and filed with and approved by the judge of that court shall have the same force and effect, retroactively and prospectively, in accordance with the terms of the agreement as an order for modification of support entered by the court, and shall be enforceable and subject to later modification in the same manner as is provided by law for orders of the court in those cases.
(2) With respect to a child support order in cases initiated or enforced by the Department of Human Services under Title IV-D of the Social Security Act, in which the department has determined that a modification is appropriate, the department shall send a motion and notice of intent to modify the order, together with the proposed modification of the order under this section to the last known mailing address of the defendant. The notice shall specify the date and time certain of the hearing and shall be sent by certified mail, restricted delivery, return receipt requested; notice shall be deemed complete as of the date of delivery as evidenced by the return receipt. The required notice may also be delivered by personal service in accordance with Rule 4 of the Mississippi Rules of Civil Procedure insofar as it may be applied to service of an administrative order or notice. The defendant may accept the proposed modification by signing and returning it to the department before the date of hearing for presentation to the court for approval. If the defendant does not sign and return the proposed modification, the court shall on the date and time previously set for hearing review the proposal and make a determination as to whether it should be approved in whole or in part.
(3) Every three (3) years, upon the request of either parent, or if there is an assignment under Section 43-19-35, upon the request of the Department of Human Services or of either parent, the department, after a review and determination of appropriateness, or either parent may seek an adjustment to a support order being enforced under Section 43-19-31 in accordance with the guidelines established under Sections 1 through 21 of House Bill No._____, 2009 Regular Session, if the amount of the child support award under the order differs from the amount that would be awarded in accordance with the guidelines, taking into account the best interests of the child involved. No proof of a material change in circumstances is necessary in the three-year review for adjustment under this subsection (3). A preexisting arrearage in support payments shall not serve as a bar to the department's review and adjustment procedure. Proof of a material change in circumstances is necessary for modification outside the three-year cycle.
(4) Any order for the support of minor children, whether entered through the judicial system or through an expedited process, shall not be subject to a downward retroactive modification. An upward retroactive modification may be ordered back to the date of the event justifying the upward modification.
(5) If a downward modification is determined to be warranted under the guidelines contained in subsection (3), the noncustodial parent's arrearage, if any, shall not be a basis for contesting the downward modification in any later legal proceedings.
SECTION 23. Sections 43-19-101 and 43-19-103, Mississippi Code of 1972, which provide child support guidelines, are repealed.
SECTION 24. This act shall take effect and be in force from and after July 1, 2009.