In re Marriage of Wig

2020 IL App (2d) 190929
CourtAppellate Court of Illinois
DecidedDecember 29, 2020
Docket2-19-0929
StatusPublished
Cited by12 cases

This text of 2020 IL App (2d) 190929 (In re Marriage of Wig) is published on Counsel Stack Legal Research, covering Appellate Court of Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re Marriage of Wig, 2020 IL App (2d) 190929 (Ill. Ct. App. 2020).

Opinion

2020 IL App (2d) 190929 No. 2-19-0929 Opinion filed December 29, 2020 ______________________________________________________________________________

IN THE

APPELLATE COURT OF ILLINOIS

SECOND DISTRICT ______________________________________________________________________________

In re MARRIAGE OF ) Appeal from the Circuit Court DAVID WIG, ) of Du Page County. ) Petitioner-Appellee, ) ) and ) No. 17-D-1444 ) JUDITH WIG, n/k/a Judith Progo, ) Honorable ) Timothy J. McJoynt, Respondent-Appellant. ) Judge, Presiding. ______________________________________________________________________________

JUSTICE SCHOSTOK delivered the judgment of the court, with opinion. Presiding Justice Bridges and Justice McLaren concurred in the judgment and opinion.

OPINION

¶1 The marriage of petitioner, David Wig, and respondent, Judith Wig, n/k/a Judith Progo,

was dissolved in August 2018. Incorporated into the dissolution judgment was the parties’ marital

settlement agreement. The agreement provided a calculation to determine the amount of

maintenance that respondent would pay petitioner. The agreement also provided that, if a change

in the law affected the tax consequences of the maintenance ordered in the agreement, the parties

could negotiate a change in the agreement. If those efforts failed, the parties would submit the

matter to the trial court for resolution. A few days after the parties’ marriage was dissolved,

respondent lost her job. In September 2018, under the terms of the dissolution judgment, petitioner

submitted a qualified domestic relations order (QDRO) to his former employer. Garnishment of 2020 IL App (2d) 190929

petitioner’s pension began in October 2018. Respondent obtained new employment in November

2018, and in December 2018, petitioner moved to set maintenance. Effective January 1, 2019,

section 504(b-1)(1)(A) of the Illinois Marriage and Dissolution of Marriage Act (Act) (750 ILCS

5/504(b-1)(1)(A) (West 2018)) (the 2019 version) was amended as to its formula for the initial

setting of maintenance. 1 The former version of section 504(b-1)(1)(A) was added by Public Act

100-520, § 15 (eff. Jan. 1, 2018) and is found in the 2017 supplement to West’s Illinois Compiled

Statutes (the former version) (see 750 ILCS 5/504(b-1)(1)(A) (West Supp. 2017)).

¶2 In February 2019, the QDRO concerning petitioner’s pension was entered in the trial court.

Thereafter, the parties disagreed over which version of section 504(b-1) the trial court should

apply in setting the specific dollar amount of maintenance. The court chose the 2019 version but

applied the provision on modification of maintenance, rather than the provision governing the

initial setting of maintenance. Compare 750 ILCS 5/504(b-1)(1)(A-1) (West 2018) with id.

§ 504(b-1)(1)(A).

¶3 Respondent timely appeals from that order. 2 For the reasons that follow, we affirm.

1 The section amended by Public Act 100-923, § 10 (eff. Jan. 1, 2019) is found in the

2018 version of West’s Illinois Compiled Statutes. 2 Respondent initially appealed while other matters remained pending in the trial court.

Those matters have since been resolved, allowing us now to exercise jurisdiction over this appeal.

See In re Marriage of Knoerr, 377 Ill. App. 3d 1042, 1050 (2007) (if the trial court’s jurisdiction

has lapsed, such that it is too late to file a timely notice of appeal, the appellant may invoke the

savings provision of Illinois Supreme Court Rule 303(a)(2) (eff. July 1, 2017), and the appellate

court will give effect to the appellant’s premature notice of appeal once the last pending claim is

-2- 2020 IL App (2d) 190929

¶4 I. BACKGROUND

¶5 After almost 29 years of marriage, the parties’ marriage was dissolved. The agreement

incorporated into the August 22, 2018, dissolution judgment stated the parties’ annual incomes,

divided the parties’ marital assets and debts, and provided petitioner with maintenance.

Concerning the parties’ incomes, the agreement indicated that respondent earned an annual salary

of $54,000 and that petitioner, who was retired, received $19,260 in annual social security benefits

and $18,123.96 in annual pension benefits. The parties’ marital property and debts, which were

not large, were divided essentially equally. The section of the agreement addressing maintenance

provided:

“(a) Beginning immediately upon [respondent] receiving pension benefits from

[petitioner’s] pension (pursuant to QDRO), [respondent] shall pay maintenance to

[petitioner] pursuant to statutory guidelines, subject to the 40% cap, based upon the

following formula: Thirty percent (30%) of [respondent’s] gross income, inclusive of

benefits received from [petitioner’s] pension minus twenty percent (20%) of [petitioner’s]

gross income, inclusive of Social Security benefits and pension benefits received by

[petitioner] (exclusive of pension benefits paid to [respondent]). *** Upon entry of the

QDRO dividing [petitioner’s] pension, the attorneys for the parties shall immediately

determine the parties’ incomes and the dollar amount of maintenance and enter an order

setting the dollar amount of maintenance.

(b) Payments for maintenance shall be modifiable upon a showing of a substantial

change in circumstances.

resolved).

-3- 2020 IL App (2d) 190929

***

*** It is agreed and understood by the parties that all of the payments made by [respondent]

to [petitioner] pursuant to this [s]ection *** of this [a]greement shall constitute

maintenance payments which are imposed on or incurred by [respondent] under a written

instrument within the meaning of Section 71 of the Internal Revenue Code, as amended,

and as of now in effect, and of similar provisions of future laws, and that such payments

will be includable in [petitioner’s] gross income and deductible by [respondent] for federal,

state, and local (if any) tax purposes. Inasmuch as this [a]greement has been negotiated and

executed on the assumption that the payments made by [respondent] to [petitioner]

pursuant to this [s]ection *** of this [a]greement will be deductible by [respondent] and

taxable to [petitioner], if any or all of such payments are not so includable and deductible

as a result of a final and binding judicial or administrative determination, or because of

amendment or repeal of the applicable statutory provisions or their authoritative

interpretation, then any such payment(s) otherwise due [petitioner] pursuant to this

[s]ection *** of this [a]greement may be adjusted by an amount to be negotiated by the

parties. In the event that the parties are unable to agree upon a readjustment of these

provisions to take account of the changed tax impact, then this matter shall be submitted to

the [trial court] for final and binding determination of the payments from [respondent] to

[petitioner].”

¶6 The 30%-20% calculation in the agreement mirrored the formula in the former version of

section 504(b-1)(1)(A) of the Act for the initial setting of maintenance. See 750 ILCS 5/504(b-

1)(1)(A) (West Supp. 2017).

-4- 2020 IL App (2d) 190929

¶7 Ten days after the parties’ marriage was dissolved, respondent was fired from her job. At

the end of September 2018, petitioner delivered the required QDRO to his former employer. In the

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2020 IL App (2d) 190929, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-marriage-of-wig-illappct-2020.