Supreme Court of Missouri
en banc

In re:

Repeal of Civil Procedure Form No. 14, entitled "Presumed Child Support Amount Calculation Worksheet," as well as the directions for completion, comments for use, and assumptions, and in lieu thereof adoption of a new Civil Procedure Form No. 14, entitled "Presumed Child Support Amount Calculation Worksheet," as well as directions for completion, comments for use, and assumptions.
1.  It is ordered that effective January 1, 2003, Civil Procedure Form No. 14 as well as the directions for completion, comments for use, and assumptions therefor be and the same are hereby repealed and a new Civil Procedure Form No. 14 as well as directions for completion, comments for use, and assumptions therefor adopted in lieu thereof to read as follows:


In re the Matter of:  Petitioner  and  Respondent

CHILDREN	DATE OF BIRTH	CHILDREN	DATE OF BIRTH
Child One		Child Four
Child Two		Child Five
Child Three		Child Six
Parent Receiving Support	Parent Paying Support	Combined
1. MONTHLY GROSS INCOME a. Court ordered maintenance being received.	$ $	$ $
2.  ADJUSTMENTS (per month)       a. Other court or administratively ordered child support being paid.	( $                )	( $                 )
b. Court ordered maintenance being paid.	( $                )	( $                 )
c.  Support obligation for other children in parent’s primary physical custody.	( $                )	( $                 )
3. ADJUSTED MONTHLY GROSS INCOME (Sum of lines 1 and 1a, minus lines 2a, 2b and 2c).	$	$	$
4.  PROPORTIONATE SHARE OF COMBINED ADJUSTED MONTHLY GROSS INCOME (Each parent’s line 3 income divided by combined line 3 income).	%	%
5.  BASIC CHILD SUPPORT AMOUNT (From support chart using combined line 3 income).			$
6.  ADDITIONAL CHILD-REARING COSTS (per month)      a.  Reasonable work-related child care costs of the parent receiving support ($                    ) less any child care tax credit ($                       ).	$
b.  Reasonable work-related child care costs of the parent paying support.		$
c.  Health insurance costs for the children who are subjects of this proceeding.	$	$
d.  Uninsured extraordinary medical costs. (Agreed by parents or ordered by court).	$	$
e.  Other extraordinary child rearing costs. (Agreed by parents or ordered by court)	$	$
7. TOTAL ADDITIONAL CHILD-REARING COSTS  (Sum of lines 6a, 6b, 6c, 6d and 6e).	$	$	$
8. TOTAL COMBINED CHILD SUPPORT COSTS (Sum of line 5 and combined line 7).			$
9. EACH PARENT’S SUPPORT OBLIGATION (Multiply line 8 by each parent’s line 4)	$	$
10. CREDIT FOR ADDITIONAL CHILD-REARING COSTS (Line 7 of parent paying support).		( $                 )
11. ADJUSTMENT FOR A PORTION OF THE AMOUNTS EXPENDED DURING PERIODS OF OVERNIGHT VISITATION OR CUSTODY.  (Multiply line 5 by ___________ %).		( $                 )
12. PRESUMED CHILD SUPPORT AMOUNT (Line 9 minus lines 10 and 11).		$
PREPARED BY:

In General
The parent obligated to pay support and the parent entitled to receive support shall calculate the presumed child support amount by completing the worksheet, Form No. 14.

1. All amounts entered on the worksheet shall be rounded to the nearest dollar. ($X.50 shall be rounded upward.)

2.  “Maintenance,” as used in these directions and comments, includes alimony and any other form of spousal support.  "Person", as used in these directions and comments, includes both an individual party and a state agency acting for the benefit of a party.

3.  Form No. 14, including the directions, comments and assumptions, may be used prior to January 1, 2003, and shall apply to all proceedings in which the order or judgment is entered after January 1, 2003.

Line 1:  Gross income

DIRECTION:  Enter one-twelfth of the parent's yearly gross income. 

“Gross income" includes, but is not limited to, salaries, wages, commissions, dividends, severance pay, pensions, interest, trust income, annuities, partnership distributions, social security benefits, retirement benefits, workers' compensation benefits, unemployment compensation benefits, disability insurance benefits, veterans' disability benefits, and military allowances for subsistence and quarters.

Overtime compensation, bonuses, earnings from secondary employment, recurring capital gains, prizes, retained earnings and significant employment-related benefits may be included, in whole or in part, in "gross income" in appropriate circumstances.

If a parent is unemployed or found to be underemployed, "gross income" may be based on imputed income.

Excluded from "gross income" is temporary assistance for needy families (TANF) payments, Medicaid benefits, supplemental security income (SSI) benefits, food stamps, general assistance benefits, other public assistance benefits having eligibility based on income, and child support received for children not the subject of this proceeding.

If a parent receives rents or royalties or is self-employed, in a sole proprietorship, or business with joint ownership, "gross income" is gross receipts minus the ordinary and necessary expenses incurred to produce such receipts.  Depreciation, investment tax credits and other noncash reductions of gross receipts may be excluded from such ordinary and necessary expenses.

A.  COMMENT:  "Income" for purposes of computing the presumed child support amount consists of a financial benefit or money received by a parent that could have a positive impact on the parent's ability to support the parent's children.

B.  COMMENT: Trust Income: When determining whether to include trust income and, if so, the amount to include in a parent's "gross income," a court or administrative agency shall consider all relevant factors, including:

(1) The authority of the parent under the trust to direct payment of monies from the trust, including any authority to invade and control distribution of the trust corpus;

(2) The authority of the parent under the trust to make decisions concerning investment of the assets of the trust;

(3) The realistic expectation that the parent will continue to receive the amount of trust income received during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods; and

(4) The validity of the reasons of the parent in making any adjustment in trust income from that received during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods.

C.  COMMENT: Overtime Compensation and Secondary Employment: When determining whether to include overtime compensation and earnings from secondary employment and, if so, the amount to include in a parent's "gross income," a court or administrative agency shall consider all relevant factors, including:

(1) The consequence of exercise by the parent of periods of temporary physical custody or visitation with the children who are the subject of this proceeding on the parent's ability to receive overtime compensation or earnings from secondary employment;

(2) The motivation of the parent in working overtime, including whether overtime was a condition of employment, or in working secondary employment during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;

(3) The amount of overtime compensation and earnings from secondary employment received by the parent during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;

(4) The realistic expectation that the parent will continue to receive the amount of overtime compensation and earnings from secondary employment received during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods; and

(5) The number of additional dependents for whom the parent is financially responsible, whether or not there is an existing court or administrative order under which the parent is paying or receiving support.

D.  COMMENT: Bonus: When determining whether to include bonuses and, if so, the amount to include in a parent's "gross income," a court or administrative agency shall consider all relevant factors, including:

(1) The consequence of exercise by the parent of periods of temporary physical custody or visitation with the children who are the subject of this proceeding on the parent's ability to receive a bonus;

(2) The motivation of the parent in earning bonuses during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;

(3) The amount of the bonuses received by the parent during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;

(4) The realistic expectation that the parent will continue to receive the amount of the bonuses received during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods; and

(5) The number of additional dependents for whom the parent is financially responsible, whether or not there is an existing court or administrative order under which the parent is paying or receiving support.

E.  COMMENT: Capital Gains: When determining whether to include capital gains income and, if so, the amount to include in a parent's "gross income," a court or administrative agency shall consider all relevant factors, including: 

(1) The amount of capital gains income received by the parent during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;

(2) The realistic expectation that the parent will continue to receive the amount of capital gains income received during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;

(3) The validity of the reasons of the parent in making any adjustment in capital gains income from that received during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods.

F.  COMMENT: Retained Earnings: When determining whether to include retained earnings and, if so, the amount to include in a parent's "gross income," a court or administrative agency shall consider all relevant factors, including: 

(1) Whether reinvestment of the business' income is an ordinary and necessary expense to allow the business to operate at a reasonable level;

(2) Whether reinvestment of the business' income is intended for maintenance of the business or growth of the business;

(3) Whether reinvestment of the business' income is reasonable based on sound business practices; and

(4) The validity of the reasons of the parent for reinvestment of the business' income.

G.  COMMENT:  Non-taxable income and significant employment-related benefits may be converted in appropriate circumstances to "gross income" through applicable federal and state income tax tables.

H.  COMMENT: Imputed Income: When determining whether to include imputed income and, if so, the amount to include in a parent's "gross income," a court or administrative agency shall consider all relevant factors, including:

(1) The parent's probable earnings based on the parent's work history during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;

(2) The parent's occupational qualifications;

(3) The parent's employment potential;

(4) The available job opportunities in the community; and

(5) Whether the parent is custodian of a child whose condition or circumstances make it appropriate that the parent not be required to seek employment outside the home.

CAVEAT:  If income and, where appropriate, reasonable work-related child care costs are imputed in calculating the presumed child support amount payable to an unemployed parent entitled to receive support, then the support ordered paid by the parent obligated to pay support shall not exceed the presumed child support amount payable if no income and work-related child care costs are imputed to the parent entitled to receive support.

I.  COMMENT: Self-Employment: Gross income from an unincorporated business is the net profit or net loss on the schedules filed as part of the parent's federal income tax return.  However, expense reimbursements or in kind payments by the business to pay for expenses of the parent that are personal in nature and not business related may be income to the parent.  Therefore, "gross income" of the parent for purposes of computing the presumed child support amount may differ from the net profit or net loss of the business for income tax purposes.

Line 1a: Adjustment to gross income for maintenance being received

DIRECTION:  Enter the monthly amount of any court order for maintenance to the extent of the amounts actually being received toward current maintenance.

A.  COMMENT: If the court is establishing both child support and maintenance, the court shall first determine the appropriate amount of maintenance.  This amount shall be included as an addition to the gross income (line 1a) of the parent receiving the maintenance and as a reduction in the gross income (line 2b) of the parent paying the maintenance.

Line 2a: Adjustment to gross income for other ordered child support being paid

DIRECTION:  Enter the monthly amount of any other court or administrative order for child support to the extent of the amounts actually being paid toward the current support of any child not the subject of this proceeding.

An adjustment is appropriate in a proceeding to establish a child support order or to modify the support payable under an existing order.  However, the adjustment available to the moving parent in an action to increase or decrease the support payable under an existing order shall be the lesser of:

(1) The adjustment to which that parent was entitled for the particular child on line 2a or 2c when the existing order was entered, or

(2) The adjustment to which that parent is entitled for the particular child on line 2a as a result of an order in another action entered after the existing order.

A.  EXAMPLE:  Father pays child support of $350.00 per month under an order (Order 1) entered prior to the judgment of dissolution of his marriage to Mother.
(1) Order 1 is modified after entry of the judgment of dissolution, and, as a result, Father now pays child support of $450.00 per month under Order 1.
(a) In Mother's action to increase Father's support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2a) of $450.00 per month.
(b) In Father's action to decrease his support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2a) of $350.00 per month.
(2) Order 1 is modified after entry of the judgment of dissolution, and, as a result, Father now pays child support of $250.00 per month under Order 1.
(a) In Mother’s action to increase Father’s support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2a) of $250.00 per month.
  (b) In Father’s action to decrease his support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2a) of $250.00 per month.
B.  EXAMPLE:  Father pays child support of $350.00 per month under an order entered prior to the judgment of dissolution of his marriage to Mother and has an additional child support obligation of $200.00 per month under an order entered after the judgment of dissolution of his marriage to Mother.
(1) In Mother’s action to increase Father’s support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2a) of $550.00 per month.
(2) In Father’s action to decrease his support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2a) of $350.00 per month.

Line 2b: Adjustment to gross income for maintenance being paid 

DIRECTION:  Enter the monthly amount of any court order for maintenance to the extent of the amounts actually being paid toward current maintenance.

An adjustment is appropriate in a proceeding to establish a child support order or to modify the support payable under an existing order.  However, the adjustment available to the moving parent in an action to increase or decrease the support payable under an existing order shall be the lesser of:

(1) The adjustment to which that parent was entitled when the existing order was entered, or

(2) The adjustment to which that parent is entitled as a result of an order entered after the existing order.

A.  COMMENT:  If the court is establishing both child support and maintenance, the court shall first determine the appropriate amount of maintenance.  This amount shall be included as an addition to the gross income (line 1a) of the parent receiving the maintenance and as a reduction in the gross income (line 2b) of the parent paying the maintenance.

Line 2c:  Adjustment to gross income for other children in primary physical custody

DIRECTION:  Enter the monthly amount of the support obligation of the parent for any children in his or her primary physical custody and not the subject of this proceeding.

The amount of the adjustment is the amount in the schedule of basic child support obligations that represents that parent's support obligation based only on that parent's gross income and without any adjustment for other children for whom that parent is responsible.

CAVEAT:  The adjustment for a child for whom there is an existing court or administrative order shall be reduced by the amount that is actually being paid in current support payments.

An adjustment is appropriate in a proceeding to establish a child support order or to modify the support payable under an existing order.  The adjustment is available for the parent's natural and adopted children but not the parent's stepchildren.  However, the adjustment available to the moving parent in an action to increase or decrease the support payable under the existing order shall be the lesser of:

(1) The adjustment to which that parent was entitled for the particular child on line 2a or 2c when the existing order was entered, or

(2) The adjustment to which that parent is entitled for the particular child on line 2c as a result of an order in another action entered after the existing order.

A.  COMMENT:  Children are in a parent's "primary physical custody" though living away from the parent to attend school.

B.  EXAMPLE:  Mother, who has gross income (line 1) of $1,832.00 per month, receives child support of $100.00 per month under an order for a child in her primary physical custody who was born after dissolution of her marriage to Father.

(1) In Mother's action to increase Father's support obligation under the judgment of dissolution, Mother is entitled to no adjustment (line 2c).

(2) In Father's action to decrease his support obligation under the judgment of dissolution, Mother is entitled to an adjustment (line 2c) of $255.00, which is the support obligation of Mother from the schedule of basic child support obligations ($355.00 per month) less the amount actually being paid for the current support of the child in Mother’s primary physical custody ($100.00 per month).

C.  EXAMPLE:  Father, who has gross income (line 1) of $3,333.00 per month, paid child support to a former spouse of $350.00 per month (Order 1) at the time the judgment of dissolution was entered.  Father modified Order 1 after entry of the judgment of dissolution.  As a result, Father now has primary physical custody of the child.  Further, Father is no longer required to pay any child support to the former spouse and receives no support for the child from the former spouse.

(1) In Mother’s action to increase Father’s support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2c) of $584.00 per month, which is the support obligation of Father from the schedule of basic child support obligations.

(2) In Father’s action to decrease his support obligation under the judgment of dissolution, Father is entitled to an adjustment (line 2c) of $350.00 per month.

Line 3:  Monthly gross income

DIRECTION:  Enter the monthly amount calculated by:

(1) Adding to the parent’s monthly gross income on line 1 the monthly amount of any court ordered maintenance actually being received from line 1a, and

(2) Subtracting from the parent's total monthly gross income the sum of that parent's adjustments from lines 2a, 2b and 2c.  
If the resulting figure is negative, enter "0".

The combined adjusted monthly gross income is calculated by adding together the adjusted monthly gross incomes of both parents.

Line 4:  Proportionate share of combined adjusted monthly gross income

DIRECTION:  Enter the percentage to the nearest tenth of one percent for each parent, calculated by dividing the parent's adjusted monthly gross income from line 3 by the combined adjusted monthly gross income from line 3.

Line 5:  Basic child support amount

DIRECTION:  Enter the monthly amount from the schedule of basic child support obligations for the parents' combined adjusted monthly gross income from line 3, which, whenever necessary, shall be rounded to the nearest gross income amount on the schedule of basic child support obligations ($25.00 and $75.00 shall be rounded upward) prior to determining the amount to be entered on line 5.

Line 6a:  Work-related child care costs of parent entitled to receive support

DIRECTION:  Enter the monthly amount of any reasonable work-related child care costs incurred or to be incurred for the children who are the subject of this proceeding by the parent entitled to receive support.

CAVEAT:  The reasonable work-related child care costs of the parent entitled to receive support may be included only if the gross income earned or to be earned by the parent during the time period in which the parent incurs or will incur the child care costs is included in the parent's monthly gross income on line 1.  If the parent's child care costs exceed the income earned or to be earned during the time period in which the parent incurs or will incur the child care costs, neither the income nor the child care costs shall be included.

If the amount of the actual work-related child care costs for each child is not available or cannot be verified, the amount of the reasonable work-related child care costs of the parent entitled to receive support attributable to each child who is the subject of this proceeding shall be calculated by dividing the total monthly reasonable work-related child care costs of the parent entitled to receive support by the total number of children for whom the child care costs are incurred or are to be incurred.

A. COMMENT:  It is preferable to include the reasonable work-related child care costs of the parent entitled to receive support in the calculation of the presumed child support amount.

However, the work-related child care costs of the parent entitled to receive support may be excluded from calculation of the presumed child support amount if an event that will significantly affect the amount paid for work-related child care by the parent entitled to receive support, such as a child’s entry into school, will occur with predictability within a short period of time.  The parent obligated to pay support may be ordered to pay any percentage of the reasonable work-related child care costs of the parent entitled to receive support without a finding by the court or administrative agency that the presumed child support amount is unjust or inappropriate.

B.  COMMENT:  The work-related child care costs of the parent entitled to receive support, when included in the calculation of the presumed child support amount, shall take into account a child care tax credit, which is available if:

(1) The parent incurs the child care costs to enable the parent to work or seek employment, and

(2) The child for whom the child care costs are incurred is under thirteen years of age or, if not, is disabled and unable to care for himself or herself.

The child care tax credit to include on Form No. 14 is determined by multiplying the maximum monthly amount of child care costs subject to the child care tax credit by the tax credit percentage based on the monthly gross income (line 1) of the parent entitled to receive support, as determined from the child care tax credit table below.

If the parent entitled to receive support has one eligible child for whom work-related child care costs are incurred or are to be incurred, the maximum monthly amount of child care costs subject to the child care tax credit is the lesser of:

(1) The monthly work-related child care costs incurred or to be incurred by the parent, or

(2) $200.00.

If the parent entitled to receive support has more than one eligible child for whom work-related child care costs are incurred or are to be incurred, the maximum monthly amount of child care costs subject to the child care tax credit is the lesser of:

(1) The monthly work-related child care costs incurred or to be incurred by the parent, or

(2) $400.00. A. Enter the reasonable monthly work-related child
care costs of the parent entitled to receive support for
the eligible children who are the subject of this proceeding....……………                 

B. With one eligible child, enter the lesser of A
or $200; with two or more eligible children, enter
the lesser of A or $400.....……………………….................$ __________

C. Enter the monthly gross income of the parent
entitled to receive support....…………………………….....$ __________

D. Enter the tax credit for the monthly gross
income of the parent entitled to receive support
from the child care tax credit table..…….……………………         %

E. Enter the monthly child care tax credit (Multiply    
line B by line D)...................……………………….............$ __________

F. Enter the net work-related child care costs of the
parent entitled to receive support  (Subtract line
E from line A)..........................................................................$ __________

		Tax Credit For
	One Child	More than One Child
Gross Monthly Income Of Parent Entitled To   Receive Support	Tax Credit %	$200.00	$400.00
$     0 to 833	.30	$60	$120
843 to 1,000	.29	58	116
1,001 to 1,166	.28	56	112
1,167 to 1,333	.27	54	108
1,334 to 1,500	.26	52	104
1,501 to 1,666	.25	50	100
1,667 to 1,833	.24	48	96
1,834 to 2,000	.23	46	92
2,001 to 2,166	.22	44	88
2,167 to 2,333	.21	42	84
2,334 to 9,999	.20	40	80
10,000 or above	.00	0	0

   

B.  EXAMPLE:  Mother, whose monthly gross income is $ 1,832.00, incurs work-related child care costs of $650.00 per month for the two youngest children, ages 10 and 8, of her marriage to Father and no child care costs for the oldest child of the marriage, age 16.

Child Care Tax Credit Worksheet

A. Enter the reasonable monthly work-related child
care costs of the parent entitled to receive support
for the eligible children who are the subject of this
proceeding……………….............………………….......$  650.00             

B. With one eligible child, enter the lesser of A
or $200; with two or more eligible children, enter
the lesser of A or $400...................………………….......$  400.00   

C. Enter the monthly gross income of the parent
entitled to receive support..........……………………….$ 1,832.00  

D. Enter the tax credit for the monthly gross
income of the parent entitled to receive support
from the child care tax credit table.....………….…….........   24.0  %

E. Enter the monthly child care tax credit (Multiply    
line B by line D)...……………………..............................$   96.00  

F. Enter the net work-related child care costs of the
parent entitled to receive support  (Subtract line
E from line A)...............…………………….....................$  554.00  

Line 6b:  Work-related child care costs of parent obligated to pay support

DIRECTION:  Enter the monthly amount of any reasonable work-related child care costs incurred or to be incurred for the children who are the subject of this proceeding by the parent obligated to pay support.

CAVEAT:  The reasonable work-related child care costs of the parent obligated to pay support may be included only if the gross income earned or to be earned by the parent during the time period in which the parent incurs or will incur the child care costs is included in the parent's monthly gross income on line 1.  If the parent's child care costs exceed the income earned or to be earned during the time period in which the parent incurs or will incur the child care costs, neither the income nor the child care costs shall be included.

If the amount of the actual work-related child care costs for each child is not available or cannot be verified, the amount of the reasonable work-related child care costs of the parent obligated to pay support attributable to each child who is the subject of this proceeding shall be calculated by dividing the total monthly reasonable work-related child care costs of the parent obligated to pay support by the total number of children for whom the child care costs are incurred or are to be incurred.

A.  COMMENT:  It is preferable to include the reasonable work-related child care costs of the parent obligated to pay support in the calculation of the presumed child support amount.  

However, the work-related child care costs of the parent obligated to pay support may be excluded from calculation of the presumed child support amount if an event that will significantly affect the amount paid for work-related child care by the parent obligated to pay support, such as a child’s increased age, will occur with predictability within a short period of time.  The parent entitled to receive support may be ordered to pay any percentage of the reasonable work-related child care costs of the parent obligated to pay support without a finding by the court or administrative agency that the presumed child support amount is unjust or inappropriate.

B.  COMMENT:  When determining the amount of the work-related child care costs of the parent obligated to pay support to include on Form No. 14, a court or administrative agency shall consider whether the parent entitled to receive support remains obligated to pay his or her child care provider during periods of visitation or custody with the parent obligated to pay support.  If so, the court or administrative agency shall consider the reasonableness of the parent obligated to pay support using the child care provider of the parent entitled to receive support during periods of visitation or custody.

Line 6c:  Health insurance costs

DIRECTION:  Enter the monthly amount of any premium paid or to be paid or deducted or to be deducted by an employer from gross monthly income for a health insurance policy for the children who are the subject of this proceeding.

If the amount of the actual health insurance costs for the children who are the subject of this proceeding is not available or cannot be verified, the amount of the health insurance costs attributable to the children who are the subject of this proceeding shall be calculated by dividing the total monthly costs for the policy of health insurance by the total number of persons for whom the costs are paid or to be paid and then multiplying the resulting figure by the number of children insured under the policy who are the subject of this proceeding.

A.  COMMENT:  Health insurance costs for the children who are the subject of this proceeding are included in Form No.14 for coverage that is employer provided or privately obtained.  Inclusion of such costs is not intended to mandate that either parent acquire health insurance for the children, but either parent may be required by court or administrative order to obtain health insurance for the children in conformity with state statute.

B.  EXAMPLE:  Father has a health insurance policy available through his employer at no cost for himself alone and at a cost of $200.00 per month for his family, which includes his current spouse and five children, three of whom are children of his marriage to Mother.  In a proceeding to modify Father's child support obligation under the judgment of dissolution of his marriage to Mother, the monthly health insurance cost includable in Form No. 14 is calculated as follows:

Total monthly premium Persons for whom premium is paid

X

Number of children who are the subject of the proceeding

=

Health insurance cost includable in Form No. 14

$200.00 6

X

3

=

$100.00 per month

   

Line 6d:  Uninsured extraordinary medical costs

DIRECTION:  Enter the monthly amount of any uninsured extraordinary medical costs paid or to be paid by the parent by agreement or pursuant to court order for the children who are the subject of this proceeding.

If the amount of the actual uninsured extraordinary medical costs for each child is not available or cannot be verified, the amount of the uninsured extraordinary medical costs attributable to each child who is the subject of this proceeding shall be calculated by dividing the total monthly uninsured extraordinary medical costs by the total number of children for whom the uninsured extraordinary medical costs are paid or to be paid.

A.  COMMENT:  “Uninsured medical costs" are reasonable and necessary medical and dental expenses, as defined by section 213 IRC, incurred for the children who are the subject of this proceeding, to the extent that the uninsured portion of such expenses, including any deductibles and co-payments, exceeds $100.00 per year per child.  "Extraordinary medical costs" are predictable and recurring, such as expenses for dental treatment, orthodontic treatment, asthma treatment and physical therapy.  Medical and dental expenses incurred for single occurrence illnesses or injuries that are not covered or fully paid under any health insurance policy should be handled by separate order.
 
CAVEAT:  A finding by the court or administrative agency that the presumed child support amount is unjust or inappropriate is not necessary where the parent obligated to pay support is also ordered to pay any percentage of the uninsured extraordinary medical or dental expenses of the children who are the subject of the proceeding.

Line 6e:  Other extraordinary child-rearing costs

DIRECTION:  Enter the monthly amount of any other extraordinary child-rearing costs paid or to be paid by the parent by agreement or pursuant to court order for the children who are the subject of this proceeding.

If the amount of the actual other extraordinary child-rearing costs for each child is not available or cannot be verified, the amount of the other extraordinary child-rearing costs attributable to each child who is the subject of this proceeding shall be calculated by dividing the total monthly other extraordinary child-rearing costs by the total number of children for whom the other extraordinary child-rearing costs are paid or to be paid.

A. COMMENT:  Post-secondary educational expenses and private or parochial elementary, middle and high school expenses are not included in the schedule of basic child support obligations. These expenses may be included in Form No. 14 as an  “other extraordinary child-rearing cost" if the parents agree or the court orders that the parents contribute to payment of these expenses.

"Other extraordinary child-rearing costs" may include, but are not limited to, the cost of tutoring sessions, special or private elementary and secondary schooling to meet the particular educational needs of a child, camps, lessons, travel and other activities intended to enhance the athletic, social or cultural development of a child.

An order may include the cost of tuition, room and board, books, fees and other reasonable and necessary expenses.  In determining the amount of these expenses, scholarships, grants, stipends and other cost-reducing programs available to the child should be considered. 

CAVEAT:  A finding by the court or administrative agency that the presumed child support amount is unjust or inappropriate is not necessary where the parent obligated to pay support is also ordered to pay any percentage of the other extraordinary child-rearing costs of the children who are the subject of the proceeding.

Line 7:  Total additional child-rearing costs

DIRECTION:  Enter the monthly amount calculated by adding together each parent's additional child-rearing costs from lines 6a, 6b, 6c, 6d and 6e.

The combined total additional child-rearing costs are calculated by adding together the total additional child-rearing costs of both parents.

Line 8:  Total combined child support costs

DIRECTION:  Enter the monthly amount calculated by adding together the basic child support amount from line 5 and the combined total additional child-rearing costs from line 7.

Line 9:  Each parent’s support obligation

DIRECTION:  Enter the monthly amount calculated by multiplying the total combined child support costs from line 8 by each parent's proportionate share of the combined adjusted monthly gross income from line 4.

Line 10:  Credit for additional child-rearing costs paid by parent obligated to pay support

DIRECTION:  Enter the monthly amount of the total additional child-rearing costs of the parent obligated to pay support from line 7.

Line 11:  Adjustment for a portion of amounts expended by the parent obligated to pay support during periods of overnight visitation or custody

DIRECTION:  Enter the monthly amount of any adjustment to which the parent obligated to pay support is entitled for a portion of the amounts expended on the children who are the subject of this proceeding during that parent’s periods of overnight visitation or custody.  The adjustment shall be calculated by multiplying the basic child support amount from line 5 by the applicable adjustment from the table below.  This adjustment is based on the number of periods of overnight visitation or custody per year awarded to and exercised by the parent obligated to pay support under any order or judgment.

% of Year	Number of Overnight Periods	Adjustment
	Less than 36	0%
10% - 20%	36 – 72	6%
20% - 25%	73 – 91	9%
25% - 30%	92 – 109	10%

If the parent obligated to pay support is or has been awarded periods of overnight visitation or custody of more than 109 days per year, the adjustment for that parent may be greater than 10%.

CAVEAT:  Except as provided in the next paragraph, an adjustment on line 11 shall not be allowed unless the adjusted monthly gross income of the parent entitled to receive support (line 3) exceeds the amounts set forth in the table below for the appropriate number of children.

1 child	2 children	3 children	4 children	5 children	6 children
$1,100	$1,350	$1,500	$1,650	$1,750	$1,850

Notwithstanding the amounts set forth in the table above, an adjustment may be given if:

(1) The parent entitled to receive support is unemployed or underemployed because the expenses of that parent are paid, in whole or in part, by a person with whom that parent cohabits, or

(2) The adjusted monthly gross income of the parent obligated to pay support (line 3) less the presumed child support amount (line 12) is equal to or less than the amounts set forth in the table above for the appropriate number of children.

A.  COMMENT:  The presumed child support amount is not unjust or inappropriate if the parent obligated to pay support receives an adjustment greater than 10% if that parent is awarded periods of overnight visitation or custody of more than 109 days per year.

B.  COMMENT:  In any proceeding to establish a child support order or to modify the support payable under an existing order, the adjustment on line 11 may be rebutted if the parent obligated to pay support:

(1) Without fault of the parent entitled to receive support, does not exercise the periods of overnight visitation or custody with the children who are the subject of this proceeding awarded under any order or judgment,

(2) Does not incur significant duplicated fixed expenditures as a result of exercise of the periods of overnight visitation or custody awarded under any order or judgment, or

(3) Without fault of the parent entitled to receive support, exercises the periods of overnight visitation or custody awarded under any order or judgment with some but not all the children who are the subject of this proceeding.

Line 12:  Presumed child support amount

DIRECTION:  Enter the monthly amount calculated by subtracting from the child support obligation of the parent obligated to pay support on line 9 that parent’s:

(1) Credit for additional child-rearing costs from line 10, and

(2) Adjustment for a portion of the amounts expended during periods of overnight visitation or custody from line 11.

CAVEAT:  If the amount of the credit and adjustment for the parent obligated to pay support on lines 10 and 11, individually or in combination, is greater than or equal to the amount of support on line 9, determination of the presumed child support amount requires the following calculations:

(1) If line 10 by itself is greater than or equal to line 9, enter the figure resulting from subtracting only line 10 from line 9, which may result in a negative amount;

(2) If line 11 by itself is greater than or equal to line 9, enter “$0”; and

(3) If the sum of lines 10 and 11 is greater than or equal to line 9, enter the figure resulting from subtracting only line 10 from line 9, which may result in a negative amount.

CAVEAT:  Where supported by the evidence, the presumed child support amount is not a maximum.  However, if the amount of support ordered is greater than the presumed child amount, the court or administrative agency must find the presumed child support amount to be unjust or inappropriate.

A.  COMMENT:  A deviation from the presumed child support amount may be appropriate when an award of custody, including, but not limited to, an award of joint physical custody, results in the child or children spending substantially equal time with both parents.  No specific amount of time is required for a deviation to be appropriate.  This arrangement should be distinguished from split custody, as described in Comment D.
To determine an appropriate deviation, the court or administrative agency shall consider which parent is likely to pay the expenses of the child or children that are unaffected by the amount of time spent with each parent, e.g., clothing, activity fees, school and books.  The court or administrative agency shall ensure that such expenses, as well as the expenses for which a specific adjustment is authorized on Form No. 14 (such as expenses for work-related child care, post-secondary educational expenses and health insurance coverage) are shared in proportion to the parents' incomes and not in proportion to the time spent with each parent.  The court or administrative agency may consider that substantial time with both parents will not necessarily reduce certain child-rearing costs of the parent entitled to receive support.

The mere expenditure of substantial time with both parents does not by itself eliminate the need for support to be paid by one parent to the other; rather, the expenditure of substantial time with both parents is merely a factor to be considered in determining whether the presumed child support amount is unjust or inappropriate.

B.  COMMENT:  As the number of children entitled to support increases, the amount payable for their support increases, but the increase per child is not at the same rate.  Therefore, when awarding support for more than one child, a court or administrative agency should not enter an order that apportions the support per capita; instead, the order may be in a gross amount or, where appropriate, may be ordered incrementally.
When ordering support incrementally, the court or administrative agency shall complete a separate Form No. 14 for each combination of children that is the subject of the proceeding; i.e., the initial Form No. 14 shall be prepared for all children who are the subject of the proceeding; the second Form No. 14 shall be prepared for one child less than the initial Form No. 14; the third Form No. 14 shall be prepared for one child less than the second Form No. 14; etc. 

C.  EXAMPLE:  When ordering support incrementally, the court or administrative agency may use the following language:  “Father shall pay to Mother on the     day of each month, beginning                          , the total sum of $               per month for three children.  At such time as Mother is entitled to support for only two children on the date child support is payable, Father shall pay to Mother the sum of $              per month.  At such time as Mother is entitled to support for only one child on the date child support is payable, Father shall pay to Mother the sum of $             per month.”

D.  COMMENT:  Split custody refers to the situation in which each parent has primary physical custody of one or more but not all of the children.  In those instances, a separate Form No. 14 is completed for the number of children in the primary physical custody of each parent, using the adjusted monthly gross income (line 3) for both parents but disregarding the children in the primary physical custody of the other parent.

Only the additional child-rearing costs for the children for whom the support amount is being calculated should be included on each parent's Form No. 14.  If one parent pays the total additional child-rearing cost of an item for all children, such as health insurance, the total cost should be prorated among the children on each parent’s Form No. 14.

After completion of each parent’s Form No. 14, subtract the smaller amount from the greater, and the difference between the two obligations shall be paid by the parent with the larger of the two obligations.

EXAMPLE:  Mother, who has adjusted gross income (line 3) of $2,000.00 per month, has primary physical custody of the parties’ daughter.  Father, who has adjusted gross income (line 3) of $5,000.00 per month, has primary physical custody of the parties’ son.  Mother is ordered to maintain a policy of health insurance for both children, which costs $200.00 per month.  Father is ordered to pay the private high school expenses of the son, which are $250.00 per month, and the post-secondary educational expenses of the daughter, which are $400.00 per month.
The presumed child support amount payable by Mother to Father for the parties’ son is $256.00 per month (Exhibit 1).  The presumed child support amount payable by Father to Mother for the parties’ daughter is $597.00 per month (Exhibit 2).  The net difference is $341.00 per month, which is the amount in this example Father is obligated to pay Mother. 

The court or administrative agency may use the following language:  "Father shall pay to Mother on the _____day of each month, beginning _____________, the sum of $597.00 per month for the parties’ daughter.  Mother shall pay to Father on the _______ day of each month, beginning _______________, the sum of $256.00 per month for the parties’ son.   During any period in which each parent is entitled to support from the other parent for the minor child in his or her primary physical custody, the parent with the higher support obligation shall pay to the other parent on the ________ day of each month the net difference in each parent’s support amount.54

	Parent Receiving Support	Parent Paying Support	Combined
1.  MONTHLY GROSS INCOME a. Court ordered maintenance being received.	$ 5000.00 $	$ 2000.00 $
2.  ADJUSTMENTS (per month)       a. Other court or administratively ordered child support being paid.	( $                 )	( $                 )
b. Court ordered maintenance being paid.	( $                 )	( $                 )
c.  Support obligation for other children in parent’s primary physical custody.	( $                 )	( $                 )
3.  ADJUSTED MONTHLY GROSS INCOME (Sum of lines 1 and 1a , minus lines 2a, 2b, and 2c.	$ 5000.00	$ 2000.00	$ 7000.00
4.  PROPORTIONATE SHARE OF COMBINED ADJUSTED MONTHLY GROSS INCOME (Each parent’s line 3 income divided by combined line 3 income).	71.4 %	28.6 %
5.  BASIC CHILD SUPPORT AMOUNT (From support chart using combined line 3 income).			$ 896.00
6.  ADDITIONAL CHILD-REARING COSTS (per month)      a.  Reasonable work-related child care costs of the parent receiving support ($                    ) less any child care tax credit ($                       ).	$
b.  Reasonable work-related child care costs of the parent paying support.		$
c.  Health insurance costs for the children who are subjects of this proceeding.	$	$ 100.00
d.  Uninsured extraordinary medical costs. (Agreed by parents or ordered by court).	$	$
e.  Other extraordinary child rearing costs. (Agreed by parents or ordered by court)	$ 250.00	$
7. TOTAL ADDITIONAL CHILD-REARING COSTS  (Sum of lines 6a, 6b, 6c, 6d and 6e).	$ 250.00	$ 100.00	$ 350.00
8. TOTAL COMBINED CHILD SUPPORT COSTS (Sum of line 5 and combined line 7).			$ 1246.00
9. EACH PARENT’S SUPPORT OBLIGATION (Multiply line 8 by each parent’s line 4)	$	$ 356.00
10. CREDIT FOR ADDITIONAL CHILD-REARING COSTS (Line 7 of parent paying support).		( $ 100.00       )
11. ADJUSTMENT FOR A PORTION OF THE AMOUNTS EXPENDED DURING PERIODS OF OVERNIGHT VISITATION OR CUSTODY.  (Multiply line 5 by ___________ %).		( $                  )
12. PRESUMED CHILD SUPPORT AMOUNT (Line 9 minus lines 10 and 11).		$ 256.00
PREPARED BY:

	Parent Receiving Support	Parent Paying Support	Combined
1.  MONTHLY GROSS INCOME a. Court ordered maintenance being received.	$ 2000.00 $	$ 5000.00 $
2.  ADJUSTMENTS (per month)       a. Other court or administratively ordered child support being paid.	( $                 )	( $                 )
b. Court ordered maintenance being paid.	( $                 )	( $                 )
c.  Support obligation for other children in parent’s primary physical custody.	( $                 )	( $                 )
3.  ADJUSTED MONTHLY GROSS INCOME (Sum of lines 1 and 1a , minus lines 2a, 2b, and 2c.	$ 2000.00	$ 5000.00	$ 7000.00
4.  PROPORTIONATE SHARE OF COMBINED ADJUSTED MONTHLY GROSS INCOME (Each parent’s line 3 income divided by combined line 3 income).	28.6 %	71.4 %
5.  BASIC CHILD SUPPORT AMOUNT (From support chart using combined line 3 income).			$ 896.00
6.  ADDITIONAL CHILD-REARING COSTS (per month)      a.  Reasonable work-related child care costs of the parent receiving support ($                    ) less any child care tax credit ($                       ).	$
b.  Reasonable work-related child care costs of the parent paying support.		$
c.  Health insurance costs for the children who are subjects of this proceeding.	$ 100.00	$
d.  Uninsured extraordinary medical costs. (Agreed by parents or ordered by court).	$	$
e.  Other extraordinary child rearing costs. (Agreed by parents or ordered by court)	$	$ 400.00
7. TOTAL ADDITIONAL CHILD-REARING COSTS  (Sum of lines 6a, 6b, 6c, 6d and 6e).	$ 100.00	$ 400.00	$ 500.00
8. TOTAL COMBINED CHILD SUPPORT COSTS (Sum of line 5 and combined line 7).			$ 1396.00
9. EACH PARENT’S SUPPORT OBLIGATION (Multiply line 8 by each parent’s line 4)	$	$ 997.00
10. CREDIT FOR ADDITIONAL CHILD-REARING COSTS (Line 7 of parent paying support).		( $ 400.00     )
11. ADJUSTMENT FOR A PORTION OF THE AMOUNTS EXPENDED DURING PERIODS OF OVERNIGHT VISITATION OR CUSTODY.  (Multiply line 5 by ___________ %).		( $                 )
12. PRESUMED CHILD SUPPORT AMOUNT (Line 9 minus lines 10 and 11).		$ 597.00
PREPARED BY:

E.  COMMENT:  A parent's Form No. 14 is "rejected" when the court or administrative agency finds that the calculation itself is incorrect; i.e., an item is incorrectly included in the calculation, the amount of an item included in the calculation is incorrect, or the mathematical calculation is incorrect.

If a parent's Form No. 14 is "rejected," the court or administrative agency must calculate its own Form No. 14 by:

(1) Completing a Form No. 14 and including it in the record, or

(2) Articulating on the record how it calculated its Form No. 14.

A parent's Form No. 14 is "rebutted" when the court or administrative agency finds that the presumed child support amount under a correctly calculated Form No. 14 is unjust or inappropriate.

If a parent's Form No. 14 is "rebutted," the court or administrative agency need only state on the record that the presumed child support amount is unjust or inappropriate after considering all relevant factors unless a written request for findings on the issue is filed by one of the parents.  (See Rule 73.01(c)).

F.  COMMENT:  In a proceeding to establish a child support order or to modify the support payable under an existing order, when determining whether to deviate from the presumed child support amount (line 12), the court or administrative agency should consider all relevant factors, including whether:

(1) A child receives income that is not based on the child's special needs;
(2) A parent has significant extraordinary medical expenses for himself or herself or for a relative by blood or marriage;
(3) The parents' combined adjusted monthly gross income (line 3) exceeds $20,000.00 per month, or the number of children who are the subject of the proceeding exceeds six;
(4) The parent obligated to pay support incurs significant or unusual expenses in connection with transportation of himself or herself or any child who is the subject of the proceeding for exercise of any periods of overnight visitation or custody; and
(5) The presumed child support amount calculated from the combined income of the parent entitled to receive support and the parent obligated to pay support is greater than the presumed child support amount calculated from only the income of the parent obligated to pay support. The relevant factors and assumptions used to calculate the child support guidelines include:

(1) There is no evidence that the expenditure patterns of parents in Missouri differ significantly from national estimates of child-rearing costs.

(2) The schedule of basic child support obligations is based on the income shares model, which seeks to apportion to the child the amount that the parents would have spent if the household were intact. (FN1)

FN1:  The schedule of basic child support obligations is based upon economic estimates of child-rearing costs as a proportion of household spending from national data compiled by the United States Bureau of Labor Statistics in the annual Consumer Expenditure Suvery from 1980 to 1986.

In 1993 and, again, in 2001, income data from the Consumer Expenditure Survey, which was specified in constant 1983 dollars, was updated using statistics on changes in the consumer price index.  Additionally, the schedule of basic child support obligations was revised to reflect changes in the federal and Missouri personal income tax rates since 1989.
In 1993, 1997 and, again, in 2001, the self-support reserve in the schedule of basic child support obligations was reviewed for changes in the federal poverty guidelines caused by inflation.

(3) All parental income is treated as earned income subject to federal and state withholding and FICA taxes.

(4) The schedule of basic child support obligations is prepared by converting net income to gross income using withholding tables for a single person.

(5) Net income is gross income less adjustments for federal, state and social security taxes.

(6) Conversion of net income to gross income assumes one exemption and the standard deduction.

(7) The schedule of basic child support obligations assumes that the parent entitled to receive support claims the tax exemption for the children entitled to support.

(8) The schedule of basic child support obligations incorporates a "self-support reserve" to address the need of the parent obligated to pay support to maintain a minimum standard of living.

(9) The schedule of basic child support obligations excludes parental expenditures for child care and the child's share of health insurance premiums and extraordinary medical expenses.

(10) Unreimbursed medical expenses that exceed $100.00 per family member per year are deemed extraordinary medical expenses.

(11) The schedule of basic child support obligations does not consider the costs of the parent obligated to pay support when that parent has physical custody of the children entitled to support.

(12) With respect to the adjustment for a portion of the amounts expended on the children by the parent obligated to pay support during that parent’s periods of overnight visitation or custody, the basic child support amount can be divided into three categories of expenditures:

Variable expenditures are child-related expenditures that vary directly with the amount of time a child spends with each parent, such as food.  It has been assumed that variable expenditures represent 38% of the basic child support amount.

Duplicated fixed expenditures are child-related expenditures that do not vary with the amount of time a child spends with each parent but are incurred by both parents, such as housing.  It has been assumed that duplicated fixed expenditures represent 30% of the basic child support amount.

Non-duplicated fixed expenditures are child-related expenditures that do not vary with the amount of time a child spends with each parent and are usually incurred by the parent in whose household a child resides the greater amount of the time, such as clothing. It has been assumed that non-duplicated fixed expenditures represent 32% of the basic child support amount.

The amount of any adjustment to which the parent obligated to pay support is entitled for a portion of the amounts expended on the children who are the subject of this proceeding during periods of overnight visitation or custody assumes that the parent obligated to pay support will incur:

(1) No significant expenditures for the children if that parent exercises visitation or custody for less than 36 periods per year;
(2) Variable expenditures for the children if that parent exercises visitation or custody for 36 or more periods per year;
(3) Duplicated fixed expenditures for the children if that parent exercises visitation or custody for 110 or more overnight periods per year; and
(4) No significant non-duplicated fixed expenditures for the children.

COMBINED ADJUSTED GROSS INCOME	ONE CHILD	TWO CHILDREN	THREE CHILDREN	FOUR CHILDREN	FIVE CHILDREN	SIX CHILDREN
0-750	50	50	50	50	50	50
800.00	56	57	57	58	58	59
850.00	85	85	86	87	88	89
900.00	117	118	120	121	122	124
950.00	149	150	152	154	155	157
1000.00	182	184	186	188	190	192
1050.00	213	215	218	220	222	225
1100.00	228	249	251	254	257	260
1150.00	236	279	282	285	289	292
1200.00	245	313	316	319	323	326
1250.00	253	343	347	350	354	358
1300.00	262	376	380	384	388	392
1350.00	270	393	410	414	419	423
1400.00	278	406	443	448	453	457
1450.00	287	418	476	481	487	492
1500.00	295	430	510	515	521	526
1550.00	304	443	524	549	555	560
1600.00	312	455	539	582	588	595
1650.00	321	468	554	612	622	629
1700.00	329	480	569	628	656	663
1750.00	338	492	583	644	690	698
1800.00	346	505	598	661	716	732
1850.00	355	517	613	677	734	766
1900.00	363	530	627	693	751	801
1950.00	372	542	642	709	769	823
2000.00	380	554	655	724	785	840
2050.00	388	565	668	739	801	857
2100.00	396	576	682	753	816	873
2150.00	404	587	695	768	832	890
2200.00	411	599	708	782	848	907
2250.00	419	610	721	796	863	924
2300.00	427	621	734	811	879	941
2350.00	435	632	747	825	895	957
2400.00	443	644	760	840	910	974
2450.00	451	655	773	854	926	991
2500.00	459	666	786	869	942	1008
2550.00	466	677	799	883	957	1024
2600.00	474	689	813	898	973	1041
2650.00	483	700	826	913	989	1058
2700.00	491	712	839	927	1005	1075
2750.00	499	723	852	942	1021	1092
2800.00	507	735	866	957	1037	1110
2850.00	515	746	879	971	1053	1127
2900.00	522	757	891	985	1068	1142
2950.00	529	766	902	997	1081	1157
3000.00	536	776	914	1010	1094	1171
3050.00	543	786	925	1022	1108	1185
3100.00	549	795	936	1034	1121	1200
3150.00	556	805	947	1047	1135	1214
3200.00	563	815	959	1059	1148	1229
3250.00	570	824	970	1072	1162	1243
3300.00	577	834	982	1085	1176	1258
3350.00	584	844	993	1098	1190	1273
3400.00	591	855	1005	1111	1204	1288
3450.00	598	865	1017	1124	1218	1303
3500.00	605	875	1029	1137	1232	1319
3550.00	611	885	1041	1150	1246	1334
3600.00	618	895	1052	1163	1261	1349
3650.00	625	905	1064	1176	1275	1364
3700.00	632	915	1076	1189	1289	1379
3750.00	639	925	1088	1202	1303	1394
3800.00	646	935	1100	1215	1317	1409
3850.00	653	945	1112	1228	1331	1425
3900.00	660	955	1123	1241	1346	1440
3950.00	667	965	1135	1254	1360	1455
4000.00	673	974	1145	1266	1372	1468
4050.00	677	980	1153	1274	1381	1478
4100.00	682	987	1161	1283	1391	1488
4150.00	686	993	1169	1292	1400	1498
4200.00	690	999	1177	1300	1409	1508
4250.00	695	1006	1184	1309	1419	1518
4300.00	699	1012	1192	1317	1428	1528
4350.00	703	1019	1200	1326	1437	1538
4400.00	708	1025	1208	1335	1447	1548
4450.00	712	1032	1216	1343	1456	1558
4500.00	716	1038	1223	1352	1465	1568
4550.00	721	1045	1231	1360	1475	1578
4600.00	725	1051	1239	1369	1484	1588
4650.00	729	1057	1247	1378	1493	1598
4700.00	734	1064	1255	1386	1503	1608
4750.00	738	1069	1261	1393	1510	1616
4800.00	741	1073	1265	1398	1515	1621
4850.00	744	1078	1270	1403	1521	1627
4900.00	747	1082	1274	1408	1526	1633
4950.00	750	1086	1278	1413	1531	1638
5000.00	753	1090	1283	1417	1537	1644
5050.00	757	1094	1287	1422	1542	1650
5100.00	760	1098	1292	1427	1547	1655
5150.00	763	1103	1296	1432	1552	1661
5200.00	766	1107	1300	1437	1558	1667
5250.00	769	1111	1305	1442	1563	1672
5300.00	772	1115	1309	1447	1568	1678
5350.00	775	1119	1314	1452	1574	1684
5400.00	779	1123	1318	1457	1579	1689
5450.00	782	1128	1323	1461	1584	1695
5500.00	785	1132	1327	1467	1590	1701
5550.00	788	1136	1332	1472	1596	1708
5600.00	790	1140	1337	1478	1602	1714
5650.00	793	1144	1342	1483	1608	1720
5700.00	796	1148	1347	1488	1613	1726
5750.00	799	1152	1352	1494	1619	1732
5800.00	801	1156	1356	1499	1625	1738
5850.00	804	1160	1361	1504	1630	1745
5900.00	807	1164	1366	1509	1636	1751
5950.00	809	1168	1371	1514	1642	1757
6000.00	812	1172	1375	1520	1647	1763
6050.00	815	1176	1380	1525	1653	1769
6100.00	818	1180	1385	1530	1659	1775
6150.00	820	1184	1389	1535	1664	1781
6200.00	823	1188	1394	1541	1670	1787
6250.00	826	1192	1399	1546	1676	1793
6300.00	830	1199	1407	1554	1685	1803
6350.00	835	1205	1414	1562	1694	1812
6400.00	839	1211	1421	1570	1702	1822
6450.00	844	1218	1429	1579	1711	1831
6500.00	848	1224	1436	1587	1720	1840
6550.00	853	1230	1443	1595	1729	1850
6600.00	857	1236	1450	1603	1737	1859

6650.00	862	1243	1458	1611	1746	1868
6700.00	866	1249	1465	1619	1755	1878
6750.00	871	1256	1473	1628	1765	1888
6800.00	876	1263	1481	1637	1774	1898
6850.00	881	1270	1489	1646	1784	1909
6900.00	886	1277	1497	1655	1794	1919
6950.00	891	1284	1506	1664	1803	1930
7000.00	896	1291	1514	1673	1813	1940
7050.00	901	1298	1522	1682	1823	1950
7100.00	906	1305	1530	1691	1833	1961
7150.00	911	1312	1538	1700	1842	1971
7200.00	916	1319	1546	1708	1852	1982
7250.00	921	1326	1554	1717	1862	1992
7300.00	926	1333	1562	1726	1871	2002
7350.00	931	1340	1570	1735	1881	2013
7400.00	935	1347	1578	1743	1890	2022
7450.00	940	1353	1585	1752	1899	2032
7500.00	944	1359	1593	1760	1908	2041
7550.00	949	1366	1600	1768	1917	2051
7600.00	953	1372	1607	1776	1925	2060
7650.00	958	1379	1615	1784	1934	2070
7700.00	962	1385	1622	1793	1943	2079
7750.00	967	1392	1630	1801	1952	2089
7800.00	971	1398	1637	1809	1961	2098
7850.00	976	1405	1645	1817	1970	2108
7900.00	980	1411	1652	1826	1979	2117
7950.00	985	1417	1659	1834	1988	2127
8000.00	990	1424	1667	1842	1997	2136
8050.00	994	1430	1674	1850	2006	2146
8100.00	999	1437	1682	1858	2014	2155
8150.00	1003	1443	1689	1867	2023	2165
8200.00	1008	1450	1697	1875	2032	2174
8250.00	1012	1456	1704	1883	2041	2184
8300.00	1017	1463	1711	1891	2050	2193
8350.00	1021	1469	1719	1899	2059	2203
8400.00	1026	1475	1726	1908	2068	2213
8450.00	1030	1482	1734	1916	2077	2222
8500.00	1035	1488	1741	1924	2086	2232
8550.00	1039	1495	1749	1932	2094	2241
8600.00	1044	1501	1756	1940	2103	2251
8650.00	1049	1508	1763	1949	2112	2260
8700.00	1053	1514	1771	1957	2121	2270
8750.00	1058	1521	1778	1965	2130	2279
8800.00	1062	1527	1786	1973	2139	2289
8850.00	1066	1533	1793	1981	2148	2298
8900.00	1070	1539	1800	1989	2156	2307
8950.00	1075	1545	1808	1997	2165	2317
9000.00	1079	1551	1815	2006	2174	2326
9050.00	1083	1558	1822	2014	2183	2336
9100.00	1087	1564	1830	2022	2192	2345
9150.00	1092	1570	1837	2030	2200	2354
9200.00	1096	1576	1844	2038	2209	2364
9250.00	1100	1582	1852	2046	2218	2373
9300.00	1104	1589	1859	2054	2227	2383
9350.00	1109	1595	1866	2062	2236	2392
9400.00	1113	1601	1874	2070	2244	2401
9450.00	1117	1607	1881	2079	2253	2411
9500.00	1121	1613	1888	2087	2262	2420
9550.00	1126	1619	1896	2095	2271	2430
9600.00	1130	1626	1903	2103	2280	2439
9650.00	1134	1632	1910	2111	2288	2449
9700.00	1138	1638	1918	2119	2297	2458
9750.00	1143	1644	1925	2127	2306	2467
9800.00	1147	1650	1932	2135	2315	2477
9850.00	1151	1657	1940	2143	2324	2486
9900.00	1155	1663	1947	2152	2332	2496
9950.00	1160	1669	1954	2160	2341	2505
10000.00	1164	1675	1962	2168	2350	2514
10050.00	1168	1681	1969	2176	2359	2524
10100.00	1172	1687	1976	2184	2367	2533
10150.00	1177	1694	1984	2192	2376	2543
10200.00	1181	1700	1991	2200	2385	2551
10250.00	1184	1705	1997	2207	2393	2560
10300.00	1188	1711	2004	2215	2401	2569
10350.00	1192	1717	2011	2222	2409	2577
10400.00	1196	1722	2018	2229	2417	2586
10450.00	1200	1728	2024	2237	2425	2594
10500.00	1204	1734	2031	2244	2433	2603
10550.00	1208	1739	2038	2252	2441	2612
10600.00	1212	1745	2044	2259	2449	2620
10650.00	1216	1751	2051	2267	2457	2629
10700.00	1220	1756	2058	2274	2465	2637
10750.00	1224	1762	2065	2281	2473	2646
10800.00	1228	1768	2071	2289	2481	2655
10850.00	1231	1774	2078	2296	2489	2663
10900.00	1235	1779	2085	2304	2497	2672
10950.00	1239	1785	2091	2311	2505	2680
11000.00	1243	1791	2098	2318	2513	2689
11050.00	1247	1796	2105	2326	2521	2698
11100.00	1251	1802	2112	2333	2529	2706
11150.00	1255	1808	2118	2341	2537	2715
11200.00	1259	1813	2125	2348	2545	2724
11250.00	1263	1819	2132	2356	2553	2732
11300.00	1267	1825	2138	2363	2561	2741
11350.00	1271	1830	2145	2370	2569	2749
11400.00	1275	1836	2152	2378	2577	2758
11450.00	1279	1842	2159	2385	2586	2767
11500.00	1282	1847	2165	2393	2594	2775
11550.00	1286	1853	2172	2400	2602	2784
11600.00	1290	1859	2179	2407	2610	2792
11650.00	1294	1864	2185	2415	2618	2801
11700.00	1298	1870	2192	2422	2626	2810
11750.00	1302	1876	2199	2430	2634	2818
11800.00	1306	1881	2206	2437	2642	2827
11850.00	1310	1887	2213	2445	2650	2836
11900.00	1313	1893	2219	2452	2658	2845
11950.00	1317	1898	2226	2460	2667	2853
12000.00	1321	1904	2233	2467	2675	2862
12050.00	1325	1909	2239	2475	2682	2870
12100.00	1328	1915	2246	2481	2690	2878
12150.00	1332	1920	2252	2488	2697	2886
12200.00	1335	1925	2258	2495	2705	2894
12250.00	1339	1930	2264	2502	2712	2902
12300.00	1343	1935	2271	2509	2720	2910
12350.00	1346	1941	2277	2516	2727	2918
12400.00	1350	1946	2283	2523	2735	2926
12450.00	1353	1951	2289	2530	2742	2934
12500.00	1357	1956	2296	2537	2750	2942
12550.00	1360	1961	2302	2544	2757	2950
12600.00	1364	1967	2308	2551	2765	2958
12650.00	1367	1972	2314	2557	2772	2966
12700.00	1371	1977	2321	2564	2780	2974
12750.00	1374	1982	2327	2571	2787	2982

12800.00	1378	1987	2333	2578	2795	2990
12850.00	1382	1993	2339	2585	2802	2998
12900.00	1385	1998	2346	2592	2810	3006
12950.00	1389	2003	2352	2599	2817	3014
13000.00	1392	2008	2358	2606	2825	3022
13050.00	1396	2013	2364	2613	2832	3030
13100.00	1400	2019	2371	2620	2840	3039
13150.00	1403	2025	2378	2628	2849	3048
13200.00	1407	2031	2385	2636	2857	3057
13250.00	1411	2036	2392	2643	2865	3066
13300.00	1415	2042	2399	2651	2874	3075
13350.00	1419	2048	2406	2659	2882	3084
13400.00	1423	2054	2413	2667	2891	3093
13450.00	1427	2060	2420	2674	2899	3102
13500.00	1431	2066	2427	2682	2907	3111
13550.00	1435	2071	2434	2690	2916	3120
13600.00	1439	2077	2441	2698	2924	3129
13650.00	1443	2083	2448	2705	2933	3138
13700.00	1447	2089	2455	2713	2941	3147
13750.00	1451	2095	2462	2721	2950	3156
13800.00	1455	2101	2469	2729	2958	3165
13850.00	1459	2106	2476	2736	2966	3174
13900.00	1463	2112	2483	2744	2975	3183
13950.00	1467	2118	2491	2752	2983	3192
14000.00	1471	2124	2498	2760	2992	3201
14050.00	1474	2130	2505	2768	3000	3210
14100.00	1478	2136	2512	2775	3008	3219
14150.00	1482	2141	2519	2783	3017	3228
14200.00	1486	2147	2526	2791	3025	3237
14250.00	1490	2153	2533	2799	3034	3246
14300.00	1494	2159	2540	2806	3042	3255
14350.00	1498	2165	2547	2814	3051	3264
14400.00	1502	2171	2554	2822	3059	3273
14450.00	1506	2176	2561	2830	3067	3282
14500.00	1510	2182	2568	2837	3076	3291
14550.00	1514	2188	2575	2845	3084	3300
14600.00	1518	2194	2582	2853	3093	3309
14650.00	1522	2200	2589	2861	3101	3318
14700.00	1526	2206	2596	2868	3109	3327
14750.00	1530	2211	2603	2876	3118	3336
14800.00	1534	2217	2610	2884	3126	3345
14850.00	1538	2223	2617	2892	3135	3354
14900.00	1541	2229	2624	2900	3143	3363
14950.00	1545	2235	2631	2907	3151	3372
15000.00	1549	2241	2638	2915	3160	3381
15050.00	1553	2246	2645	2923	3168	3390
15100.00	1557	2252	2652	2931	3177	3399
15150.00	1561	2258	2659	2938	3185	3408
15200.00	1565	2264	2666	2946	3194	3417
15250.00	1569	2270	2673	2954	3202	3426
15300.00	1573	2276	2680	2962	3210	3435
15350.00	1577	2281	2687	2969	3219	3444
15400.00	1581	2287	2694	2977	3227	3453
15450.00	1585	2293	2701	2985	3236	3462
15500.00	1589	2299	2708	2993	3244	3471
15550.00	1593	2305	2715	3000	3252	3480
15600.00	1597	2311	2722	3008	3261	3489
15650.00	1601	2316	2729	3016	3269	3498
15700.00	1605	2322	2736	3024	3278	3507
15750.00	1609	2328	2743	3031	3286	3516
15800.00	1611	2332	2748	3037	3292	3522
15850.00	1614	2336	2753	3042	3297	3528
15900.00	1617	2340	2757	3046	3302	3534
15950.00	1619	2343	2761	3051	3308	3539
16000.00	1622	2347	2766	3056	3313	3545
16050.00	1625	2351	2770	3061	3318	3551
16100.00	1627	2355	2775	3066	3324	3556
16150.00	1630	2359	2779	3071	3329	3562
16200.00	1633	2362	2784	3076	3334	3568
16250.00	1635	2366	2788	3081	3340	3573
16300.00	1638	2370	2792	3086	3345	3579
16350.00	1641	2374	2797	3091	3350	3585
16400.00	1643	2378	2801	3095	3356	3590
16450.00	1646	2382	2806	3100	3361	3596
16500.00	1649	2385	2810	3105	3366	3602
16550.00	1651	2389	2815	3110	3371	3607
16600.00	1654	2393	2819	3115	3377	3613
16650.00	1657	2397	2824	3120	3382	3619
16700.00	1659	2401	2828	3125	3387	3625
16750.00	1662	2404	2832	3130	3393	3630
16800.00	1665	2408	2837	3135	3398	3636
16850.00	1667	2412	2841	3140	3403	3642
16900.00	1670	2416	2846	3145	3409	3647
16950.00	1673	2420	2850	3149	3414	3653
17000.00	1675	2424	2855	3154	3419	3659
17050.00	1678	2427	2859	3159	3425	3664
17100.00	1681	2431	2863	3164	3430	3670
17150.00	1683	2435	2868	3169	3435	3676
17200.00	1686	2439	2872	3174	3441	3681
17250.00	1689	2443	2877	3179	3446	3687
17300.00	1691	2446	2881	3184	3451	3693
17350.00	1694	2450	2886	3189	3457	3698
17400.00	1697	2454	2890	3194	3462	3704
17450.00	1699	2458	2895	3198	3467	3710
17500.00	1702	2462	2899	3203	3472	3716
17550.00	1705	2465	2903	3208	3478	3721
17600.00	1707	2469	2908	3213	3483	3727
17650.00	1710	2473	2912	3218	3488	3733
17700.00	1713	2477	2917	3223	3494	3738
17750.00	1715	2481	2921	3228	3499	3744
17800.00	1718	2485	2926	3233	3504	3750
17850.00	1721	2488	2930	3238	3510	3755
17900.00	1723	2492	2935	3243	3515	3761
17950.00	1726	2496	2939	3248	3520	3767
18000.00	1729	2500	2943	3252	3526	3772
18050.00	1731	2504	2948	3257	3531	3778
18100.00	1734	2507	2952	3262	3536	3784
18150.00	1737	2511	2957	3267	3542	3790
18200.00	1739	2515	2961	3272	3547	3795
18250.00	1742	2519	2966	3277	3552	3801
18300.00	1745	2523	2970	3282	3558	3807
18350.00	1747	2526	2974	3287	3563	3812
18400.00	1750	2530	2979	3292	3568	3818
18450.00	1753	2534	2983	3297	3573	3824
18500.00	1755	2538	2988	3301	3579	3829
18550.00	1758	2542	2992	3306	3584	3835
18600.00	1761	2546	2997	3311	3589	3841
18650.00	1763	2549	3001	3316	3595	3846
18700.00	1766	2553	3006	3321	3600	3852
18750.00	1769	2557	3010	3326	3605	3858
18800.00	1771	2561	3014	3331	3611	3863
18850.00	1774	2565	3019	3336	3616	3869
18900.00	1777	2568	3023	3341	3621	3875

18950.00	1779	2572	3028	3346	3627	3881
19000.00	1782	2576	3032	3351	3632	3886
19050.00	1785	2580	3037	3355	3637	3892
19100.00	1787	2584	3041	3360	3643	3898
19150.00	1790	2587	3045	3365	3648	3903
19200.00	1793	2591	3050	3370	3653	3909
19250.00	1795	2595	3054	3375	3659	3915
19300.00	1798	2599	3059	3380	3664	3920
19350.00	1801	2603	3063	3385	3669	3926
19400.00	1803	2607	3068	3390	3674	3932
19450.00	1806	2610	3072	3395	3680	3937
19500.00	1809	2614	3077	3400	3685	3943
19550.00	1811	2618	3081	3404	3690	3949
19600.00	1814	2622	3085	3409	3696	3954
19650.00	1817	2626	3090	3414	3701	3960
19700.00	1819	2629	3094	3419	3706	3966
19750.00	1822	2633	3099	3424	3712	3972
19800.00	1825	2637	3103	3429	3717	3977
19850.00	1827	2641	3108	3434	3722	3983
19900.00	1830	2645	3112	3439	3728	3989
19950.00	1833	2648	3116	3444	3733	3994
20000.00	1835	2652	3121	3449	3738	4000

2.  It is ordered that notice of this order be published in the Journal of The Missouri Bar.

3.  It is ordered that this order be published in the South Western Reporter.

Day - to - Day

_____________________________
STEPHEN N. LIMBAUGH, JR.
Chief Justice