The Case for Extending Child Support

Twenty-six years ago, Tennessee shifted to an income share model for child support, seeking to put everyone on a fair and level playing field. The theory was that both parents would contribute pro rata to the child support and need of the children based on their actual income. Unfortunately, one of the unintended consequences of increasing child support when a parent had fewer days, was to make counting the days and fighting over the children both a financial and an emotional issue. Once again, in 2014, Tennessee enacted the “Tennessee Promise,” which paid for the first two years of community college for Tennessee residents to have a more educated workforce, and providing post-secondary education. Tennessee became the first state in the country to offer high school graduates two years of university or technical college tuition-free. The goal was to boost college education rate by 15% in the next five years to put Tennessee in the top among states competing for the jobs in the future. However progressive and well intended, the income share model and Tennessee Promise together cause a predicament for parents and children when it comes to support.

As we look at these principals together, we should ask, does Tennessee Promise fall short when at the same time we terminate child support under Tennessee Code Annotated Section 34-1-202(b)? Tennessee’s statute on termination of child support is as follows:

“Parents shall continue to be responsible for the support of each child for whom they are responsible after the child reaches 18 years of age if the child is in high school. The duty of support shall continue until the child graduates from high school or the class of which the child is a member when the child attains 18 years of age graduates, whichever occurs first. If either parent dies or is incapable of acting, the guardianship of each minor child shall devolve upon the other parent.” Thus, the child is suddenly faced with perhaps continuing to live with a parent who has now lost their child support, while trying to move forward with their education.

It seems logical and rational to this writer to extend child support for any full-time student taking part in the Tennessee Promise and continuing to reside with the payee or primary residential parent. This could only have a positive impact on the number of students that are able to take advantage of the Ten-

(continued on page 20)

nessee Promise, and eliminates the unfair, undue burden on one parent to help the child achieve their full potential and further their education. Numerous other states have provided for child support to be extended, so there is a precedence for this around the country.

Interestingly, there are 10 states and 2 territories that extend child support when there is a full-time student, and they do so in various manners. These provide some guidance on how Tennessee might approach this problem. Some of these states are as follows1:

Mississippi: Miss. Code Ann. § 9311-65(8)(a). Child support to 21 years of age unless child marries or joins military; child support ceases upon the age of majority. Stokes v. Martin, 596 So.2d 879 (Miss. 1992). If the parties agree, support may continue beyond the age of majority. Since the age of majority is 21, support for college expenses may be ordered up to that age.

Missouri: Mo. Rev. Stat. § 452.340. Child support to 18 years of age, or until graduation from secondary school, or age 21, whichever occurs first. Mo. Rev. Stat. § 52.340(5). If the child is enrolled in an institution of higher education or vocational school full-time, the parental support obligation shall continue until the child completes his education or until the child reaches the age of 21, whichever occurs first. Mo. Rev. Stat. § 452.340(5). If the child is enrolled in an institution of higher education or vocational school full-time, the parental support obligation shall continue until the child completes his education or until the child reaches the age of 21, whichever occurs first.

New York: N.Y. Family Court § 413(1)a. Child support to 18 years of age; but child support may continue until the child reaches 21 years of age. N.Y. Dom. Rel. Law § 240(1-b)©(7); See Setford v. Cavanaugh, 175 A.D.2d 665, 572 N.Y.S.2d 591 (1991). A court may award educational expenses, such as for college or private school or for special enriched education. The parent may not, however, be directed to pay child support and/or contribute toward college education expenses for a child who is 21 years of age or older absent an express agreement to do so.

Thus, two states which border Tennessee, Mississippi, and Missouri, allow exactly the extension that I would urge Tennesseans to consider. There are certainly safety bells that can be placed in this. For example in Hawaii, at least 3 months prior to the child’s 19th birthday, the parent has to send a notice to the child and the custodial parent that the perspective child support will be suspended unless proof is provided by the custodial parent or adult child prior to their 19th birthday that they are presently enrolled as a full-time student or have been accepted into a program and plans to attend as a full-time student the next semester in a university, college, or vocational school. This also allows the court to have continuing jurisdiction to modify or revoke a judgment or order for future education or support. I have no doubt that there would be heavy lobbying against extending child support by parents who do not want to pay the possible three additional years of child support, but again, if we want to achieve the Tennessee Promise, this would be a large step to allow children of all socioeconomic groups to have additional support or continued support to assist them in their efforts to obtain higher education. Education is the key to our democracy. n

Valuation, litigation, forensic and mediation support services require an independent and objective assessment. Price CPAs has assisted in cases involving these services.

THESE SERVICES INCLUDE:

• Minority shareholder disputes • Valuations • Wrongful Death/Personal Injury • Divorce (equitable distribution) • Commingling & Transmutation • Business damage assessment and determination • Solvency analysis and fraudulent conveyance • Litigation consulting services.

THESE SERVICES ARE LED BY THE FOLLOWING PROFESSIONALS: • Tom Price, CPA/ABV/CFF, CVA • Alan Webb, CPA • Mark Fly, CPA, ABV • Stephanie McGuire, CPA/ABV,

CFE, CAMS, MS

CONTACT US TODAY TO DISCUSS HOW WE MIGHT BE OF SERVICE TO YOU.

3825 BEDFORD AVE | STE 202 | NASHVILLE, TN 37215 615.385.0686 | www.pricecpas.com

Endnotes

1 Information provided by the National Conference of State Legislatures 2020.

HELEN SFIKAS ROGERS

is the founding member of the firm of Rogers, Kamm & Shea—now Rogers, Shea & Spanos—with offices in Davidson and Williamson Counties, where she has practiced for over 35 years. She is a Rule 31 mediator and trained in collaborative law. Helen is a fellow of the Nashville Bar Association and American Bar Association.