Patricia Enright Howard v. Todd Lewis Howard

CourtNew Jersey Superior Court Appellate Division
DecidedOctober 18, 2024
DocketA-2904-21
StatusUnpublished

This text of Patricia Enright Howard v. Todd Lewis Howard (Patricia Enright Howard v. Todd Lewis Howard) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Patricia Enright Howard v. Todd Lewis Howard, (N.J. Ct. App. 2024).

Opinion

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R. 1:36-3.

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-2904-21

PATRICIA ENRIGHT HOWARD,

Plaintiff-Respondent,

v.

TODD LEWIS HOWARD,

Defendant-Appellant. _____________________________

Submitted October 10, 2024 – Decided October 18, 2024

Before Judges Mawla and Natali.

On appeal from the Superior Court of New Jersey, Chancery Division, Family Part, Bergen County, Docket No. FM-02-1062-14.

Kearns Rotolo Law, attorneys for appellant (Charles C. Rifici, on the brief).

Atkins, Tafuri, Minassian, D'Amato, Beane & Miller, PA, attorneys for respondent (Robert J. Tafuri and Stacey L. Miller, on the brief).

PER CURIAM Defendant Todd Lewis Howard appeals from: an October 1, 2021 order

denying his motion to modify the alimony he pays plaintiff Patricia Enright

Howard; an April 29, 2022 order denying his motion for reconsideration and

awarding plaintiff counsel fees; an August 23, 2022 order granting him a stay,

contingent upon posting a supersedeas bond to cover his alimony arrears and a

second bond to guarantee his ongoing alimony obligations pending appeal; and

a May 12, 2023 order denying his motion to vacate the August 2022 order,

granting plaintiff's motion to enforce the parties' marital settlement agreement

(MSA) requiring the parties to exchange financial documentation, and awarding

her counsel fees. We affirm in part, and reverse and remand in part, for the

reasons expressed in this opinion.

Following a more than three-decade marriage, the parties entered an MSA,

which stipulated they would arbitrate the outstanding issues they could not

resolve, including plaintiff's alimony claim. An arbitrator rendered awards on

December 19 and 20, 2018, whose provisions were incorporated with the MSA,

into the judgment of divorce.

Defendant was required to pay plaintiff open durational alimony

structured into three tiers. The tier one alimony payment referred to as base

alimony was $102,500 per year. According to the MSA, "[t]ier [o]ne [a]limony

A-2904-21 2 shall be based on [defendant]'s income up to $400,000[] per year and, therefore,

said alimony is based on [defendant]'s first $400,000[] of earned income a year."

The December 20 award further provided as follows:

[Plaintiff] is currently not employed, but the parties have agreed to add together an imputation of earned income to her of $40,000[] from employment and an imputed investment income (unearned income) return of $60,000[] on her inherited immune assets to arrive at the $100,000[] total income imputation figure for [plaintiff].

Only [plaintiff]'s combined income in excess of $100,000[] per year, from earnings through employment and/or investment income returned on her inherited immune assets, will have any further impact on the alimony. Therefore, [plaintiff] having income of up to $100,000[] per year from these two sources shall not be considered a change in circumstances for purposes of modifying the alimony.

The MSA defined the tier two alimony as "[a]dditional [a]limony." The

December 20 award explained the tier two alimony would be based on

defendant's "income between $400,001[] to $1,000,000[,] and [plaintiff]'s total

income in excess of $100,000[] per year, from earnings through employment

and/or investment income on her inherited immune assets." The additional

alimony would be "[t]hirty-three percent . . . of the difference between

[defendant]'s gross annual income . . . in excess of $400,000[], up to

A-2904-21 3 $1,000,000[], less the gross annual income of [plaintiff] . . . in excess of

$100,000[] per year." The award defined "gross annual income" to

include such income as shall be reported on W-2 or cash distributions set forth on a Schedule K-1 . . . and 1099s. It shall include all cash (base and bonus, if applicable), the value of all vested and/or unrestricted equities . . . and deferred compensation when said compensation is taxed, for each calendar year. It shall also include any and all income from any sources, including investment income and any realized capital gains from inherited assets. Annual [e]arned [i]ncome shall not include assets or income related to assets which were subject to equitable distribution . . . .

The tier three alimony was comprised of payments defendant had been

receiving from an executive retirement plan, which the MSA treated as equitable

distribution and was excluded from gross annual income. The amounts and

percentages paid under this tier are not relevant to the issues raised on this

appeal. The MSA excluded "any income earned by either party from their

investment of their share of marital assets from equitable distribution . . . from

'gross annual income'" for purposes of calculating alimony.

The December 20 award required the parties to exchange year end

paystubs for as long as alimony was payable and exchange "all tax reporting

documents[,]" namely the W-2s, K-1s, and 1099s referenced in the paragraph

defining gross annual income. Elsewhere in the award, it required the parties to

A-2904-21 4 annually exchange: W-2 forms; "any and all documentation from their

employment that shows their compensation for the prior year"; tax returns; "any

and all additional financial information of any nature whatsoever"—to confirm

that "the appropriate amount of alimony was paid for the prior year, including

but not limited to 1099s and any other tax reporting documents; investments,

retirement and bank account statements; and accounting for real estate rental

income and expenses;" and quarterly paycheck statements.

The MSA stipulated neither party waived

any rights they may have . . . to a modification as to both the base and additional alimony based upon . . . Lepis v. Lepis, 83 N.J. 139 (1980) with the exception that [plaintiff] waives a right to make an application to increase alimony in the event [defendant] has earned or unearned income in excess of $1,000,000[].

The parties also agreed the Lepis change in circumstances standard would not

apply to the tier three alimony.

The December 20 award contained the following language under the tier

three alimony heading: "In the event there is a dispute as to the amount [of

alimony], [defendant] . . . shall, at the very least, pay that part of the amount that

is not in dispute." Moreover, "[e]ither party may proceed immediately with an

application to the [c]ourt. The [c]ourt shall have the discretion to determine if

A-2904-21 5 interest and/or penalties are due or if one party should pay the counsel fees of

the other."

Motion practice ensued in August 2020 with plaintiff moving to enforce

alimony and defendant cross-moving to modify or suspend his obligation.

Defendant certified he was terminated from his position as senior executive and

received a five-month severance beginning in May 2019. He claimed his 2019

income, including the severance, was $281,012.21. Although his 2019 W-2

showed earnings totaling $323,279.49, he asserted his earnings were overstated

because they included Medicare wages, which he alleged the court previously

found was not income.1

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Dorfman v. Dorfman
719 A.2d 178 (New Jersey Superior Court App Division, 1998)
McNair v. McNair
753 A.2d 147 (New Jersey Superior Court App Division, 2000)
Miller v. Miller
734 A.2d 752 (Supreme Court of New Jersey, 1999)
Conforti v. Guliadis
608 A.2d 225 (Supreme Court of New Jersey, 1992)
Cesare v. Cesare
713 A.2d 390 (Supreme Court of New Jersey, 1998)
Mani v. Mani
869 A.2d 904 (Supreme Court of New Jersey, 2005)
Lepis v. Lepis
416 A.2d 45 (Supreme Court of New Jersey, 1980)
Grow Company, Inc. v. Chokshi
959 A.2d 252 (New Jersey Superior Court App Division, 2008)
Rova Farms Resort, Inc. v. Investors Insurance Co. of America
323 A.2d 495 (Supreme Court of New Jersey, 1974)
Donnelly v. Donnelly
963 A.2d 855 (New Jersey Superior Court App Division, 2009)
Klier v. Sordoni Skanska Const. Co.
766 A.2d 761 (New Jersey Superior Court App Division, 2001)
Nieder v. Royal Indemnity Insurance
300 A.2d 142 (Supreme Court of New Jersey, 2004)
Storey v. Storey
862 A.2d 551 (New Jersey Superior Court App Division, 2004)
Larbig v. Larbig
894 A.2d 1 (New Jersey Superior Court App Division, 2006)
Platt v. Platt
894 A.2d 1221 (New Jersey Superior Court App Division, 2006)
Baures v. Lewis
770 A.2d 214 (Supreme Court of New Jersey, 2001)
Barr v. Barr
11 A.3d 875 (New Jersey Superior Court App Division, 2011)
Jordana Elrom v. Elad Elrom
110 A.3d 69 (New Jersey Superior Court App Division, 2015)
Frances Parker, Etc. v. John W. Poole, M.D.
111 A.3d 101 (New Jersey Superior Court App Division, 2015)
Gnall v. Gnall (073321)
119 A.3d 891 (Supreme Court of New Jersey, 2015)

Cite This Page — Counsel Stack

Bluebook (online)
Patricia Enright Howard v. Todd Lewis Howard, Counsel Stack Legal Research, https://law.counselstack.com/opinion/patricia-enright-howard-v-todd-lewis-howard-njsuperctappdiv-2024.