Inheritance not income for purposes of setting child support

Law Reporter, Apr 2000

Inheritance not income for purposes of setting child support.

Rowlett v. Bunton, 6 S.W. 3d 372 (Ark. Ct. App. 1999).

An Arkansas appellate court held inheritance cannot be considered income in assessing child support obligations.

Here, a father received an inheritance and a mother moved for modification of child support, requesting a lump sum payment of half the inheritance. The trial court ordered the father to pay a percentage of the inheritance as child support, finding that inheritance is income for child support purposes.

Reversing, the appellate court noted that under state law, the definition of income for child support purposes includes only employment earnings or payments based on employment benefits. In addition, the court emphasized, the definition specifically provides that income must be a payment due an individual.

Applying this definition, the court said inheritance is not a payment due an individual from employment or employment benefits. Instead, the court explained, inheritance is akin to a gift from the deceased. Thus, the court concluded, inheritance is not income for purposes of setting child support.

Accordingly, the court remanded.

Father's Counsel

*Stevan E. Vowell, Berryville, Ark.

Comment: See also County of Kern v. Castle, 89 Cal. Rptr. 2d 874 (Ct. App. 1999). There, a California appellate court held a trial court did not err in holding that a father's inheritance cannot be treated as income in establishing his child support obligation.