C.R.S. § 14-10-115: Child support guidelines - purpose - determination of income - schedule of basic child support obligations - adjustments to basic child support - additional guidelines - child support commission - definitions.

(1) Purpose and applicability.

(a) The child support guidelines and schedule of basic child support obligations have the following purposes:

(I) To establish as state policy an adequate standard of support for children, subject to the ability of parents to pay;

(II) To make awards more equitable by ensuring more consistent treatment of persons in similar circumstances; and

(III) To improve the efficiency of the court process by promoting settlements and giving courts and the parties guidance in establishing levels of awards.

(b) The child support guidelines and schedule of basic child support obligations do the following:

(I) Calculate child support based upon the parents' combined adjusted gross income estimated to have been allocated to the child if the parents and children were living in an intact household;

(II) Adjust the child support based upon the needs of the children for extraordinary medical expenses and work-related child care costs; and

(III) Allocate the amount of child support to be paid by each parent based upon physical care arrangements.

(c) This section shall apply to all child support obligations, established or modified, as a part of any proceeding, including, but not limited to, articles 5, 6, and 10 of this title and articles 4 and 6 of title 19, C.R.S., regardless of when filed.

(2) Duty of support - factors to consider.

(a) In a proceeding for dissolution of marriage, legal separation, maintenance, or child support, the court shall, to the extent allowable within the court's jurisdiction, enter an order directing either or both parents owing a duty of support to a child of the marriage to pay an amount reasonable or necessary for the child's support and may order an amount determined to be reasonable under the circumstances for a time period that occurred after the date of the parties' physical separation or the filing of the petition or service upon the respondent, whichever date is latest, and prior to the month the child support obligation begins, without regard to marital misconduct.

(b) In determining the amount of support under this subsection (2), the court shall consider all relevant factors, including:

(I) The financial resources of the child;

(II) The financial resources of the custodial parent;

(III) The standard of living the child would have enjoyed had the marriage not been dissolved;

(IV) The physical and emotional condition of the child and his or her educational needs; and

(V) The financial resources and needs of the noncustodial parent.

(3) Definitions. As used in this section, unless the context otherwise requires:

(a) (I) "Adjusted gross income" means gross income, as specified in subsection (5) of this section, less preexisting child support obligations and less alimony or maintenance actually paid by a parent, as described in subsection (3)(a)(II) of this section.

(II) For purposes of this subsection (3)(a), if the alimony or maintenance actually paid by a parent is deductible for federal income tax purposes by that parent, and the alimony or maintenance is paid and received by the same parties as the child support calculation, then the actual amount of alimony or maintenance paid by that parent must be deducted from that parent's gross income. If the alimony or maintenance actually paid by a parent is not deductible for federal income tax purposes by that parent, then the amount of alimony or maintenance deducted from that parent's gross income is the amount of alimony or maintenance actually paid by that parent subject to the following adjustments:

(A) If the combined monthly adjusted gross income of the parties to the maintenance payment is ten thousand dollars or less, the maintenance actually paid will be multiplied by 1.25;

(B) If the combined monthly adjusted gross income of the parties to the maintenance payment is more than ten thousand dollars, the maintenance actually paid will be multiplied by 1.33; and

(C) If the amount of alimony or maintenance actually paid is increased as described in this section because it is not deductible for federal income tax purposes, there is a rebuttable presumption that the multiplier is correct. The presumption may be rebutted with evidence indicating a different multiplier is more accurate due to the tax implications of the maintenance payment being different than that reflected by the multiplier.

(III) If a court-ordered alimony or maintenance obligation actually paid by a party does not involve the same parties as the child support calculation and is not deductible for federal income tax purposes by that party, then the amount of the court-ordered alimony or maintenance that is deducted from that party's gross income is the amount actually paid by that party multiplied by 1.25.

(b) "Combined gross income" means the combined monthly adjusted gross incomes of both parents.

(c) "Income" means the actual gross income of a parent, if employed to full capacity, or potential income, if unemployed or underemployed. Gross income of each parent shall be determined according to subsection (5) of this section.

(c.5) "Mandatory school fees" means fees charged by a school or school district, including a charter school, for a child attending public primary or secondary school for activities that are directly related to the educational mission of the school, including but not limited to laboratory fees; book or educational material fees; school computer or automation-related fees, whether paid to the school directly or purchased by a parent; testing fees; and supply or material fees paid to the school. "Mandatory school fees" does not include uniforms, meals, or extracurricular activity fees.

(d) "Number of children due support", as used in the schedule of basic child support obligations specified in subsection (7) of this section, means children for whom the parents share joint legal responsibility and for whom support is being sought.

(e) "Other children" means children who are not the subject of the child support determination at issue.

(f) "Postsecondary education" includes college and career and technical education programs.

(g) "Postsecondary education support" means support for the following expenses associated with attending a college, university, or career and technical education program: Tuition, books, and fees.

(g.5) "Self-support reserve" means an amount equal to the state hourly minimum wage multiplied by twenty-nine hours per week, multiplied by fifty weeks per year, divided by twelve months.

(h) "Shared physical care", for the purposes of the child support guidelines and schedule of basic child support obligations specified in this section, and as further specified in subsection (8)(b) of this section, means that each parent keeps the children for at least one overnight each year and that both parents contribute to the expenses of the children in addition to the payment of child support.

(i) "Split physical care", for the purposes of the child support guidelines and schedule of basic child support obligations specified in this section, and as further specified in subsection (8)(c) of this section, means that each parent has physical care of at least one of the children by means of that child or children residing with that parent more than fifty percent of the time.

(4) Forms - identifying information - advisement.

(a) The child support guidelines must be used with standardized child support guideline forms to be issued by the judicial department. The judicial department is responsible for promulgating and updating the Colorado child support guideline forms, schedules, worksheets, instructions, and advisements.

(b) All child support orders entered pursuant to this article shall provide the names and dates of birth of the parties and of the children who are the subject of the order and the parties' residential and mailing addresses. The social security numbers of the parties and children shall be collected pursuant to section 14-14-113 and section 26-13-127, C.R.S.

(c) All child support orders entered pursuant to this article 10 must include a written advisement to the parties that conforms with the written child support advisement approved by the judicial branch, covering the following topics, in plain language:

(I) That a party who does not pay child support may be subject to judicial and administrative enforcement remedies and examples of those remedies;

(II) The operation of income assignments;

(III) The application of interest on arrears;

(IV) The parties' obligations concerning proof of payment;

(V) The basis for a modification or change of support, including the definition of a substantial and continuing change of circumstances;

(VI) The effect of agreements to modify or amend child support and the requirement for court authorization or administrative process action of all modifications or amendments;

(VII) The effect of emancipation; and

(VIII) The effect of spousal maintenance.

(5) Determination of income.

(a) For the purposes of the child support guidelines and schedule of basic child support obligations specified in this section, the gross income of each parent is determined according to the following guidelines:

(I) "Gross income" includes income from any source, except as otherwise provided in subsection (5)(a)(II) of this section, and includes, but is not limited to:

(A) Income from salaries;

(B) Wages, including tips declared by the individual for purposes of reporting to the federal internal revenue service or tips imputed to bring the employee's gross earnings to the minimum wage for the number of hours worked, whichever is greater;

(C) Commissions;

(D) Payments received as an independent contractor for labor or services, which payments must be considered income from self-employment;

(E) Bonuses;

(F) Dividends;

(G) Severance pay;

(H) Pensions and retirement benefits, including but not limited to those paid pursuant to articles 51, 54, 54.5, and 54.6 of title 24, C.R.S., and article 30 of title 31, C.R.S.;

(I) Royalties;

(J) Rents;

(K) Interest;

(L) Trust income;

(M) Annuities;

(N) Capital gains;

(O) Any moneys drawn by a self-employed individual for personal use that are deducted as a business expense, which moneys must be considered income from self-employment;

(P) Social security benefits, including social security benefits actually received by a parent as a result of the disability of that parent or as the result of the death of the minor child's stepparent but not including social security benefits received by a minor child or on behalf of a minor child as a result of the death or disability of a stepparent of the child;

(Q) Workers' compensation benefits;

(R) Unemployment insurance benefits;

(S) Disability insurance benefits;

(T) Funds held in or payable from any health, accident, disability, or casualty insurance to the extent that such insurance replaces wages or provides income in lieu of wages;

(U) Monetary gifts;

(V) Monetary prizes, excluding lottery winnings not required by the rules of the Colorado lottery commission to be paid only at the lottery office;

(W) Income from general partnerships, limited partnerships, closely held corporations, or limited liability companies. However, if a parent is a passive investor, has a minority interest in the company, and does not have any managerial duties or input, then the income to be recognized may be limited to actual cash distributions received.

(X) Expense reimbursements or in-kind payments received by a parent in the course of employment, self-employment, or operation of a business if they are significant and reduce personal living expenses;

(Y) Alimony or maintenance received, as adjusted, if applicable, pursuant to subsection (5)(a)(I.5) of this section; and

(Z) Overtime pay, only if the overtime is required by the employer as a condition of employment.

(I.5) For purposes of subsection (5)(a)(I)(Y) of this section, if the alimony or maintenance actually received by a parent is taxable income to that parent for federal income tax purposes, then the actual amount of alimony or maintenance received is included in that parent's gross income. If the alimony or maintenance actually received by a parent is not taxable income to that parent for federal income tax purposes, and the alimony or maintenance is paid and received by the same parties as the child support calculation, then the amount of alimony or maintenance that is included in that parent's gross income is the amount of alimony or maintenance received by that parent subject to the following adjustments:

(A) If the combined monthly adjusted gross income of the parties to the maintenance payment is ten thousand dollars or less, the maintenance actually received will be multiplied by 1.25;

(B) If the combined monthly adjusted gross income of the parties to the maintenance payment is more than ten thousand dollars, the maintenance actually received will be multiplied by 1.33; and

(C) If the amount of alimony or maintenance actually received is increased as described in this section because it is not deductible for federal income tax purposes, there is a rebuttable presumption that the multiplier is correct. The presumption may be rebutted with evidence indicating a different multiplier is more accurate due to the tax implications of the maintenance payment being different than that reflected by the multiplier.

(II) "Gross income" does not include:

(A) Child support payments received;

(B) Benefits received from means-tested public assistance programs, including but not limited to assistance provided under the Colorado works program, as described in part 7 of article 2 of title 26, C.R.S., supplemental security income, food stamps, and general assistance;

(C) Income from additional jobs that result in the employment of more than forty hours per week or more than what would otherwise be considered to be full-time employment;

(D) Social security benefits received by the minor children, or on behalf of the minor children, as a result of the death or disability of a stepparent are not to be included as income for the minor children for the determination of child support; and

(E) Earnings or gains on a retirement account, including an IRA, which earnings or gains must not be included as income unless or until a parent takes a distribution from the account. If a distribution from a retirement account may be taken without being subject to an IRS penalty for early distribution and the parent decides not to take the distribution, the court may consider the distribution that could have been taken in determining the parent's gross income if the parent is not otherwise employed full-time and the retirement account was not received pursuant to the division of marital property.

(III) (A) For income from self-employment, rent, royalties, proprietorship of a business, or joint ownership of a partnership or closely held corporation, "gross income" equals gross receipts minus ordinary and necessary expenses, as defined in sub-subparagraph (B) of this subparagraph (III), required to produce such income.

(B) "Ordinary and necessary expenses" does not include amounts allowable by the internal revenue service for the accelerated component of depreciation expenses or investment tax credits or any other business expenses determined by the court to be inappropriate for determining gross income for purposes of calculating child support; except that the court may consider straight-line depreciation, if appropriate, even if accelerated depreciation was used in the party's income tax forms.

(IV) If a preexisting court-ordered alimony or maintenance obligation actually paid by a party does not involve the same parties as the child support calculation and is not deductible for federal income tax purposes by that party, then the amount of preexisting court-ordered alimony or maintenance that is deducted from that party's gross income is the amount actually paid by that party multiplied by 1.25.

(b) (I) If a parent is voluntarily unemployed or underemployed, child support must be calculated based on a determination of potential income; except that a determination of potential income must not be made for:

(A) A parent who is physically or mentally incapacitated;

(B) A parent who is caring for a child under the age of twenty-four months for whom the parents owe a joint legal responsibility; or

(C) An incarcerated parent sentenced to one hundred eighty days or more.

(I.5) If the court or delegate child support enforcement unit imputes income pursuant to this subsection (5), the provisions of subsection (5)(b.5) of this section apply.

(II) If a noncustodial parent who owes past-due child support is unemployed and not incapacitated and has an obligation of support to a child receiving assistance pursuant to part 7 of article 2 of title 26, C.R.S., the court or delegate child support enforcement unit may order the parent to pay such support in accordance with a plan approved by the court or to participate in work activities. Work activities may include one or more of the following:

(A) Private or public sector employment;

(B) Job search activities;

(C) Community service;

(D) Vocational training; or

(E) Any other employment-related activities available to that particular individual.

(III) For the purposes of this section, a parent is not deemed "underemployed" if:

(A) The employment is temporary and is reasonably intended to result in higher income within the foreseeable future; or

(B) The employment is a good faith career choice that is not intended to deprive a child of support and does not unreasonably reduce the support available to a child; or

(C) The parent is enrolled full-time in an educational or vocational program or is employed part-time while enrolled in a part-time educational or vocational program, based on the institution's enrollment definitions, and the program is reasonably intended to result in a degree or certification within a reasonable period of time; completing the program will result in a higher income; the program is a good faith career choice that is not intended to deprive the child of support; and the parent's participation in the program does not unreasonably reduce the amount of child support available to a child.

(b.5) (I) Except as otherwise provided in this section, if the court or delegate child support enforcement unit determines that a parent is voluntarily unemployed or underemployed or employment information is unreliable, the court or delegate child support enforcement unit shall determine and document, for the record, the parent's potential income.

(II) In determining potential income, the court or delegate child support enforcement unit shall consider, to the extent known, the specific circumstances of the parent, including consideration of the following information, when available:

(A) The parent's assets;

(B) Residence;

(C) Employment and earnings history;

(D) Job skills;

(E) Educational attainment;

(F) Literacy;

(G) Age;

(H) Health;

(I) Criminal record;

(J) Other employment barriers;

(K) Record of seeking work;

(L) The local job market;

(M) The availability of employers hiring in the community, without changing existing law regarding the burden of proof;

(N) Prevailing earnings level in the local community. The typical hours available to workers in the parent's job sector as established by any reliable source generally used and relied on by the public or persons in a particular occupation, including, but not limited to, verified statements, work history, the United States department of labor's bureau of labor statistics or other reliable compilations, the department of labor and employment, or other information provided by the parent. In the absence of any such information, the court or delegate child support enforcement unit shall determine the parent's income based on a reasonable rate of pay for a thirty-two-hour workweek for fifty weeks each year, subject to other factors set forth in this section that may affect the number of hours the parent is capable of working, such as age, health, or the specific needs of the subject child.

(O) Transportation; and

(P) Other relevant background factors in the case.

(c) Income statements of the parents shall be verified with documentation of both current and past earnings. Suitable documentation of current earnings includes pay stubs, employer statements, or receipts and expenses if self-employed. Documentation of current earnings shall be supplemented with copies of the most recent tax return to provide verification of earnings over a longer period. A copy of wage statements or other wage information obtained from the computer database maintained by the department of labor and employment shall be admissible into evidence for purposes of determining income under this subsection (5).

(6) Adjustments to gross income.

(a) At the time a child support order is initially established, or in any proceeding to modify a child support order, if a parent is also legally responsible for the support of any other children for whom the parents do not share joint legal responsibility, the court shall make an adjustment to the parent's gross income prior to calculating the basic child support obligation for the child or children who are the subject of the support order in question as follows:

(I) If a parent is obligated to pay support for another child pursuant to an order, the amount actually paid on the order must be deducted from that parent's gross income;

(II) If the other child is residing in the home of a parent, the court shall deduct from that parent's gross income the amount calculated pursuant to paragraph (b) of this subsection (6);

(III) If another child of a parent is residing outside the home of that parent, the court shall deduct from that parent's gross income the amount of documented money payments actually paid by the parent for the support of the other child, not to exceed the schedule of basic support obligations set forth in subsection (7) of this section.

(b) The amount of the adjustment must not exceed the schedule of basic support obligations listed in this section. For a parent with gross income of less than one thousand five hundred dollars, the adjustment is seventy-five percent of the amount listed under the schedule of basic child support obligations in subsection (7)(b) of this section that would represent a child support obligation based only upon the responsible parent's income, without any other adjustments for the number of children for whom the parent is responsible. For a parent with gross income of one thousand five hundred dollars or more per month, the adjustment is seventy-five percent of the amount listed under the schedule of basic child support obligations in subsection (7)(b) of this section that would represent a child support obligation based only upon the responsible parent's income, without any other adjustments for the number of other children for whom the parent is responsible. The amount calculated as set forth in this subsection (6)(b) must be subtracted from the amount of the parent's gross income prior to calculating the basic child support obligation based upon both parents' gross income, as provided in subsection (7) of this section.

(7) Schedule of basic child support obligations.

(a) (I) The basic child support obligation must be determined using the schedule of basic child support obligations contained in subsection (7)(b) of this section. The basic child support obligation must be divided between the parents in proportion to each parent's adjusted gross income.

(II) For a combined gross income that falls between amounts shown in the schedule of basic child support obligations, basic child support amounts must be interpolated.

(III) (A) In any circumstance in which the obligor's monthly adjusted gross income is less than or equal to six hundred fifty dollars, regardless of the monthly adjusted gross income of the obligee, the court shall order the obligor to pay the minimum monthly order amount in child support. The minimum order amount is ten dollars per month, regardless of the number of children between the parties. If, as a result of shared parenting time, the obligor's presumptive total monthly child support obligation is less than ten dollars then the ten-dollar minimum monthly order amount does not apply and the presumptive total monthly child support obligation applies.

(B) In circumstances in which the obligor's monthly adjusted gross income is less than or equal to the self-support reserve but more than six hundred fifty dollars, the obligor's basic child support obligation is reduced to fifty dollars per month for one child, seventy dollars per month for two children, ninety dollars per month for three children, one hundred ten dollars per month for four children, one hundred thirty dollars per month for five children, and one hundred fifty dollars per month for six or more children. The reduced low-income adjustment does not apply if, as a result of shared parenting time, the adjustment is greater than the obligor's presumptive total monthly child support obligation calculated pursuant to the child support guidelines. The amount of child support owed by a parent with shared physical care must not exceed the amount owed by that same parent if the parent had no overnights.

(C) For an obligor with an adjusted gross income that is less than or equal to the self-support reserve but more than six hundred fifty dollars, the obligor's basic child support obligation as reduced by the low-income adjustment pursuant to subsection (7)(a)(III)(B) of this section, must be adjusted pursuant to subsection (11)(c)(III) of this section. The obligor's child support amount may be further adjusted to include a share of the work-related and education-related child care costs, health insurance, extraordinary medical expenses, and other extraordinary adjustments as described in subsections (9), (10), (11)(a), and (11)(b) of this section. However, if at the time the child support obligation is calculated, adjustments made pursuant to subsections (9), (10), (11)(a), and (11)(b) of this section, together with the reduced low-income adjustment amount, exceed ten percent of the obligor's adjusted gross income, the child support obligation must be capped at ten percent of the obligor's adjusted gross income. The amount of child support owed by a parent with shared parenting time must not exceed the amount owed by that same parent if the parent had no overnights.

(IV) The final presumptive child support obligation, including adjustments made pursuant to subsections (9), (10), (11)(a), (11)(b), and (11)(c)(III) of this section, must not exceed twenty percent of the obligor's adjusted gross income if the obligor's monthly adjusted gross income is above the self-support reserve and less than or equal to the state minimum wage multiplied by forty hours, multiplied by fifty-two weeks a year, divided by twelve months. The amount of child support owed by a parent with shared physical care must not exceed the amount owed by that same parent if the parent had no overnights.

(V) (A) For an obligor with an adjusted gross income that is above the self-support reserve, the obligor's basic child support obligation must be adjusted by deducting the self-support reserve amount from the obligor's adjusted gross income. The difference calculated must be equal to eighty percent of the difference for one child, eighty-five percent of the difference for two children, eighty-nine percent of the difference for three children, ninety-two percent of the difference for four children, ninety-four percent of the difference for five children, and ninety-five percent of the difference for six or more children.

(B) If the resulting difference calculated pursuant to subsection (7)(a)(V)(A) of this section is less than the reduced low-income adjustment calculated pursuant to subsection (7)(a)(III)(B) of this section, the obligor's basic child support obligation is equal to the reduced low-income adjustment.

(C) If the resulting difference calculated pursuant to subsection (7)(a)(V)(A) of this section is more than the reduced low-income adjustment calculated pursuant to subsection (7)(a)(III)(B) of this section but less than the schedule of basic child support obligation, the obligor's basic child support obligation is equal to the amount calculated pursuant to subsection (7)(a)(V)(A) of this section.

(D) If the resulting difference calculated pursuant to subsection (7)(a)(V)(A) of this section is equal to or more than the schedule of basic child support obligation, the amount listed in the schedule of basic child support obligation applies.

(VI) In addition to the adjustments described in this subsection (7)(a), the obligor's child support amount must be further adjusted for work-related and education-related child care costs, health insurance, extraordinary medical expenses, and other extraordinary adjustments as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(III) of this section.

(VII) The judge may use discretion to determine child support in circumstances when the combined adjusted gross income exceeds the uppermost levels of the schedule of basic child support obligations; except that the presumptive basic child support obligation must not be less than it would be based on the highest level of adjusted gross income set forth in the schedule of basic child support obligations.

(b) Schedule of basic child support obligations:

Combined Adjusted Gross Income One Child Two Children Three Children Four Children Five Children Six or More Children

50 11 17 20 23 25 27

100 22 33 40 45 50 54

150 33 50 61 68 74 81

200 44 67 81 90 99 108

250 55 83 101 113 124 135

300 66 100 121 135 149 162

350 77 117 141 158 174 189

400 87 133 161 180 198 215

450 98 149 180 201 221 241

500 108 165 199 223 245 266

550 119 181 219 244 269 292

600 129 197 238 266 292 318

650 140 213 257 287 316 343

700 150 228 276 308 339 369

750 160 244 295 330 363 395

800 171 260 315 351 387 420

850 181 276 334 373 410 446

900 192 292 353 394 434 471

950 202 308 372 416 457 497

1000 213 324 391 437 481 523

1050 223 340 411 459 505 548

1100 234 356 430 480 528 574

1150 244 371 449 502 552 600

1200 253 386 466 521 573 623

1250 263 400 483 540 594 645

1300 272 414 500 559 615 668

1350 281 428 517 578 636 691

1400 290 442 534 597 657 714

1450 300 456 551 616 678 736

1500 309 470 568 635 698 759

1550 318 484 585 654 719 782

1600 327 498 602 673 740 805

1650 337 512 620 692 761 827

1700 346 527 637 711 782 850

1750 355 541 654 730 803 873

1800 364 555 671 749 824 896

1850 374 569 688 768 845 918

1900 383 583 705 787 866 941

1950 392 597 722 806 887 964

2000 401 611 739 825 908 987

2050 411 625 756 844 929 1009

2100 420 639 772 863 949 1032

2150 429 653 789 881 970 1054

2200 438 666 806 900 990 1076

2250 447 680 822 918 1010 1098

2300 456 694 839 937 1031 1120

2350 465 708 855 956 1051 1143

2400 474 721 872 974 1071 1165

2450 483 735 889 993 1092 1187

2500 492 749 905 1011 1112 1209

2550 501 763 922 1030 1133 1231

2600 510 776 938 1048 1153 1253

2650 519 790 955 1067 1173 1275

2700 528 804 972 1085 1194 1298

2750 537 817 988 1104 1214 1320

2800 546 831 1005 1122 1235 1342

2850 555 845 1021 1141 1255 1364

2900 564 859 1038 1159 1275 1386

2950 573 872 1055 1178 1296 1408

3000 582 886 1071 1196 1316 1431

3050 591 900 1088 1215 1336 1453

3100 600 913 1104 1234 1357 1475

3150 609 927 1121 1252 1377 1497

3200 618 941 1137 1271 1398 1519

3250 627 955 1154 1289 1418 1541

3300 636 968 1171 1308 1438 1564

3350 645 982 1187 1326 1459 1586

3400 654 996 1204 1345 1479 1608

3450 663 1010 1220 1363 1500 1630

3500 672 1023 1237 1382 1520 1652

3550 681 1037 1254 1400 1540 1674

3600 690 1051 1270 1419 1561 1696

3650 699 1064 1287 1437 1581 1719

3700 708 1078 1303 1456 1601 1741

3750 717 1092 1320 1474 1622 1763

3800 726 1106 1337 1493 1642 1785

3850 735 1119 1353 1511 1663 1807

3900 744 1133 1370 1530 1683 1829

3950 753 1147 1386 1549 1703 1852

4000 762 1161 1403 1567 1724 1874

4050 771 1173 1417 1583 1742 1893

4100 780 1185 1431 1598 1758 1911

4150 789 1197 1445 1614 1775 1930

4200 798 1209 1458 1629 1792 1948

4250 807 1221 1472 1644 1809 1966

4300 816 1232 1486 1659 1825 1984

4350 825 1244 1499 1675 1842 2002

4400 834 1256 1513 1690 1859 2020

4450 843 1268 1526 1705 1875 2039

4500 852 1280 1540 1720 1892 2057

4550 861 1292 1554 1735 1909 2075

4600 870 1304 1567 1751 1926 2093

4650 879 1316 1581 1766 1942 2111

4700 888 1328 1596 1783 1961 2131

4750 896 1342 1612 1800 1980 2152

4800 904 1355 1627 1818 1999 2173

4850 912 1368 1643 1835 2019 2194

4900 920 1381 1658 1852 2037 2214

4950 927 1393 1672 1867 2054 2233

5000 934 1404 1685 1882 2071 2251

5050 941 1416 1699 1898 2087 2269

5100 948 1427 1713 1913 2104 2287

5150 955 1439 1726 1928 2121 2306

5200 962 1450 1740 1943 2138 2324

5250 969 1462 1754 1959 2155 2342

5300 977 1473 1767 1974 2171 2360

5350 984 1485 1781 1989 2188 2379

5400 990 1496 1794 2004 2204 2396

5450 996 1504 1804 2015 2216 2409

5500 1002 1513 1814 2026 2229 2423

5550 1008 1522 1824 2038 2241 2436

5600 1013 1530 1834 2049 2254 2450

5650 1019 1539 1845 2060 2266 2464

5700 1025 1547 1855 2072 2279 2477

5750 1031 1556 1865 2083 2292 2491

5800 1036 1565 1875 2095 2304 2504

5850 1042 1573 1885 2106 2317 2518

5900 1048 1582 1896 2117 2329 2532

5950 1054 1590 1906 2129 2342 2545

6000 1060 1599 1916 2140 2354 2559

6050 1065 1608 1926 2151 2367 2573

6100 1071 1616 1936 2163 2379 2586

6150 1076 1624 1946 2173 2391 2598

6200 1080 1629 1951 2180 2398 2606

6250 1083 1634 1957 2186 2405 2614

6300 1087 1639 1963 2193 2412 2622

6350 1091 1644 1969 2199 2419 2629

6400 1094 1650 1974 2205 2426 2637

6450 1098 1655 1980 2212 2433 2645

6500 1101 1660 1986 2218 2440 2652

6550 1105 1665 1992 2225 2447 2660

6600 1108 1670 1998 2231 2454 2668

6650 1112 1675 2003 2238 2461 2676

6700 1115 1680 2009 2244 2469 2683

6750 1119 1685 2015 2251 2476 2691

6800 1122 1690 2021 2257 2483 2699

6850 1126 1695 2026 2264 2490 2707

6900 1129 1700 2032 2269 2496 2714

6950 1133 1704 2035 2273 2500 2718

7000 1136 1708 2038 2276 2504 2722

7050 1139 1711 2041 2279 2507 2726

7100 1142 1715 2044 2283 2511 2730

7150 1145 1719 2047 2286 2515 2734

7200 1149 1722 2050 2290 2518 2738

7250 1152 1726 2053 2293 2522 2742

7300 1155 1730 2056 2296 2526 2746

7350 1158 1733 2059 2300 2530 2750

7400 1161 1737 2062 2303 2533 2754

7450 1165 1741 2065 2306 2537 2758

7500 1168 1744 2068 2310 2541 2762

7550 1171 1748 2071 2313 2544 2766

7600 1174 1752 2074 2316 2548 2770

7650 1178 1756 2078 2321 2553 2775

7700 1182 1763 2088 2332 2565 2788

7750 1187 1771 2098 2343 2577 2801

7800 1191 1778 2107 2354 2589 2815

7850 1195 1786 2117 2365 2602 2828

7900 1200 1793 2127 2376 2614 2841

7950 1204 1801 2137 2387 2626 2855

8000 1209 1808 2147 2398 2638 2868

8050 1213 1816 2157 2410 2651 2881

8100 1218 1823 2167 2421 2663 2894

8150 1222 1831 2177 2432 2675 2908

8200 1227 1838 2187 2443 2687 2921

8250 1231 1846 2197 2454 2699 2934

8300 1236 1853 2207 2465 2712 2948

8350 1240 1861 2217 2476 2724 2961

8400 1244 1868 2226 2487 2735 2973

8450 1247 1871 2229 2489 2738 2977

8500 1250 1874 2231 2492 2741 2980

8550 1253 1877 2234 2495 2745 2983

8600 1255 1881 2236 2498 2748 2987

8650 1258 1884 2239 2501 2751 2990

8700 1261 1887 2241 2504 2754 2993

8750 1263 1890 2244 2506 2757 2997

8800 1266 1893 2246 2509 2760 3000

8850 1269 1896 2249 2512 2763 3004

8900 1272 1899 2251 2515 2766 3007

8950 1274 1902 2254 2518 2769 3010

9000 1277 1905 2256 2520 2772 3014

9050 1280 1909 2259 2523 2776 3017

9100 1282 1912 2261 2526 2779 3020

9150 1285 1915 2264 2529 2782 3024

9200 1289 1920 2269 2534 2788 3030

9250 1292 1924 2274 2540 2794 3037

9300 1296 1929 2279 2545 2800 3043

9350 1300 1934 2284 2551 2806 3050

9400 1303 1939 2288 2556 2812 3056

9450 1307 1944 2293 2562 2818 3063

9500 1311 1948 2298 2567 2824 3069

9550 1314 1953 2303 2572 2830 3076

9600 1318 1958 2308 2578 2836 3082

9650 1322 1963 2313 2583 2842 3089

9700 1325 1968 2318 2589 2848 3095

9750 1329 1972 2322 2594 2854 3102

9800 1333 1977 2327 2600 2860 3108

9850 1336 1982 2332 2605 2866 3115

9900 1340 1987 2337 2611 2872 3121

9950 1345 1993 2344 2618 2880 3130

10000 1350 2001 2352 2628 2890 3142

10050 1355 2008 2361 2637 2901 3153

10100 1361 2016 2369 2646 2911 3164

10150 1366 2024 2378 2656 2922 3176

10200 1372 2031 2386 2665 2932 3187

10250 1377 2039 2395 2675 2942 3198

10300 1383 2047 2403 2684 2953 3210

10350 1388 2054 2412 2694 2963 3221

10400 1394 2062 2420 2703 2973 3232

10450 1399 2070 2429 2713 2984 3243

10500 1404 2077 2437 2722 2994 3255

10550 1410 2085 2445 2732 3005 3266

10600 1415 2092 2454 2741 3015 3277

10650 1421 2100 2462 2750 3025 3289

10700 1426 2108 2471 2760 3036 3300

10750 1432 2115 2479 2769 3046 3311

10800 1437 2123 2488 2779 3057 3323

10850 1443 2131 2496 2788 3067 3334

10900 1448 2138 2505 2798 3077 3345

10950 1453 2146 2513 2807 3088 3357

11000 1459 2154 2522 2817 3098 3368

11050 1464 2161 2530 2826 3109 3379

11100 1469 2169 2539 2836 3119 3390

11150 1473 2175 2547 2845 3130 3402

11200 1477 2182 2556 2855 3140 3413

11250 1481 2188 2564 2864 3151 3425

11300 1485 2195 2573 2874 3161 3436

11350 1489 2201 2581 2883 3171 3447

11400 1493 2208 2590 2893 3182 3459

11450 1497 2214 2598 2902 3192 3470

11500 1501 2221 2607 2912 3203 3482

11550 1505 2228 2615 2921 3213 3493

11600 1509 2234 2624 2931 3224 3504

11650 1513 2241 2632 2940 3234 3516

11700 1517 2247 2641 2950 3245 3527

11750 1521 2254 2649 2959 3255 3538

11800 1525 2260 2658 2969 3266 3550

11850 1529 2267 2666 2978 3276 3561

11900 1533 2273 2675 2988 3287 3573

11950 1537 2280 2683 2997 3297 3584

12000 1541 2287 2692 3007 3308 3595

12050 1545 2293 2701 3016 3318 3607

12100 1549 2300 2709 3026 3329 3618

12150 1553 2306 2718 3036 3339 3630

12200 1557 2313 2726 3045 3350 3641

12250 1561 2319 2735 3055 3360 3652

12300 1564 2324 2739 3060 3366 3659

12350 1567 2328 2744 3065 3372 3665

12400 1570 2332 2749 3070 3377 3671

12450 1573 2337 2754 3076 3383 3678

12500 1576 2341 2758 3081 3389 3684

12550 1579 2345 2763 3086 3395 3690

12600 1583 2349 2768 3092 3401 3697

12650 1586 2354 2772 3097 3406 3703

12700 1589 2358 2777 3102 3412 3709

12750 1592 2362 2782 3107 3418 3715

12800 1595 2367 2787 3113 3424 3722

12850 1598 2371 2791 3118 3430 3728

12900 1601 2375 2796 3123 3436 3734

12950 1604 2380 2801 3129 3441 3741

13000 1607 2384 2806 3134 3447 3747

13050 1610 2388 2810 3139 3453 3753

13100 1614 2393 2815 3144 3459 3760

13150 1617 2397 2820 3150 3465 3766

13200 1620 2401 2824 3155 3470 3772

13250 1623 2406 2829 3160 3476 3779

13300 1626 2410 2834 3166 3482 3785

13350 1629 2414 2839 3171 3488 3791

13400 1633 2419 2844 3177 3494 3798

13450 1637 2425 2850 3183 3502 3806

13500 1641 2430 2856 3190 3509 3814

13550 1646 2436 2862 3197 3516 3822

13600 1650 2442 2868 3203 3524 3830

13650 1654 2448 2874 3210 3531 3838

13700 1659 2454 2880 3217 3538 3846

13750 1663 2460 2886 3223 3546 3854

13800 1667 2465 2892 3230 3553 3862

13850 1672 2471 2898 3237 3560 3870

13900 1676 2477 2904 3243 3568 3878

13950 1681 2483 2910 3250 3575 3886

14000 1685 2489 2916 3257 3583 3894

14050 1689 2495 2922 3264 3590 3902

14100 1694 2500 2928 3270 3597 3910

14150 1698 2506 2934 3277 3605 3918

14200 1703 2512 2940 3284 3612 3926

14250 1707 2518 2946 3290 3619 3934

14300 1711 2524 2952 3297 3627 3942

14350 1716 2529 2958 3304 3634 3950

14400 1720 2535 2964 3310 3641 3958

14450 1724 2541 2970 3317 3649 3966

14500 1729 2547 2976 3324 3656 3974

14550 1733 2553 2982 3331 3664 3982

14600 1738 2559 2988 3337 3671 3990

14650 1742 2564 2994 3344 3678 3998

14700 1746 2570 3000 3351 3686 4006

14750 1751 2576 3006 3357 3693 4014

14800 1755 2582 3012 3364 3700 4022

14850 1759 2586 3016 3369 3706 4028

14900 1761 2590 3019 3373 3710 4033

14950 1764 2593 3023 3376 3714 4037

15000 1767 2597 3026 3380 3718 4042

15050 1770 2600 3029 3384 3722 4046

15100 1773 2604 3033 3388 3726 4051

15150 1775 2607 3036 3391 3731 4055

15200 1778 2611 3040 3395 3735 4060

15250 1781 2614 3043 3399 3739 4064

15300 1784 2618 3046 3403 3743 4069

15350 1786 2621 3050 3406 3747 4073

15400 1789 2625 3053 3410 3751 4077

15450 1792 2628 3056 3414 3755 4082

15500 1795 2632 3060 3418 3759 4086

15550 1798 2635 3063 3421 3763 4091

15600 1800 2639 3066 3425 3768 4095

15650 1803 2642 3070 3429 3772 4100

15700 1806 2646 3073 3433 3776 4104

15750 1809 2649 3076 3436 3780 4109

15800 1812 2653 3080 3440 3784 4113

15850 1814 2656 3083 3444 3788 4118

15900 1817 2660 3086 3448 3792 4122

15950 1820 2663 3090 3451 3796 4127

16000 1823 2667 3093 3455 3801 4131

16050 1825 2670 3096 3459 3805 4136

16100 1828 2674 3100 3463 3809 4140

16150 1831 2677 3103 3466 3813 4145

16200 1834 2681 3107 3470 3817 4149

16250 1837 2686 3112 3476 3823 4156

16300 1843 2693 3121 3486 3834 4168

16350 1847 2701 3129 3495 3845 4179

16400 1852 2707 3137 3504 3855 4190

16450 1857 2714 3145 3513 3864 4201

16500 1861 2721 3153 3522 3874 4211

16550 1866 2728 3161 3531 3884 4222

16600 1870 2735 3169 3540 3894 4233

16650 1875 2741 3177 3549 3904 4243

16700 1879 2748 3185 3558 3913 4254

16750 1884 2755 3193 3566 3923 4264

16800 1888 2761 3201 3575 3933 4275

16850 1893 2768 3208 3584 3942 4285

16900 1897 2775 3216 3593 3952 4296

16950 1902 2781 3224 3601 3962 4306

17000 1906 2788 3232 3610 3971 4317

17050 1911 2795 3240 3619 3981 4327

17100 1915 2801 3248 3628 3990 4338

17150 1920 2808 3256 3636 4000 4348

17200 1924 2815 3263 3645 4010 4359

17250 1929 2821 3271 3654 4019 4369

17300 1933 2828 3279 3663 4029 4380

17350 1938 2835 3287 3672 4039 4390

17400 1942 2841 3295 3680 4048 4401

17450 1947 2848 3303 3689 4058 4411

17500 1951 2855 3311 3698 4068 4422

17550 1956 2861 3318 3707 4077 4432

17600 1960 2868 3326 3715 4087 4443

17650 1965 2875 3334 3724 4097 4453

17700 1969 2881 3342 3733 4106 4464

17750 1974 2888 3350 3742 4116 4474

17800 1978 2895 3358 3751 4126 4484

17850 1983 2901 3366 3759 4135 4495

17900 1987 2908 3373 3768 4145 4505

17950 1992 2915 3381 3777 4155 4516

18000 1996 2921 3389 3786 4164 4526

18050 2001 2928 3397 3794 4174 4537

18100 2005 2935 3405 3803 4183 4547

18150 2010 2941 3413 3812 4193 4558

18200 2014 2948 3420 3821 4203 4568

18250 2019 2955 3428 3829 4212 4579

18300 2023 2961 3436 3838 4222 4589

18350 2028 2968 3444 3847 4232 4600

18400 2032 2975 3452 3856 4241 4610

18450 2037 2982 3460 3865 4251 4621

18500 2041 2988 3468 3873 4261 4631

18550 2046 2995 3475 3882 4270 4642

18600 2050 3002 3483 3891 4280 4652

18650 2055 3008 3491 3899 4289 4662

18700 2058 3013 3496 3905 4295 4669

18750 2062 3017 3501 3910 4301 4675

18800 2065 3022 3505 3916 4307 4682

18850 2069 3027 3510 3921 4313 4688

18900 2073 3032 3515 3926 4319 4695

18950 2076 3036 3520 3932 4325 4701

19000 2080 3041 3525 3937 4331 4708

19050 2083 3046 3530 3943 4337 4714

19100 2087 3051 3535 3948 4343 4721

19150 2091 3055 3539 3954 4349 4727

19200 2094 3060 3544 3959 4355 4734

19250 2098 3065 3549 3964 4361 4740

19300 2101 3070 3554 3970 4367 4747

19350 2105 3074 3559 3975 4373 4753

19400 2109 3079 3564 3981 4379 4760

19450 2112 3084 3569 3986 4385 4766

19500 2116 3089 3573 3992 4391 4773

19550 2119 3093 3578 3997 4397 4779

19600 2123 3098 3583 4002 4403 4786

19650 2126 3103 3588 4008 4409 4792

19700 2130 3108 3593 4013 4415 4799

19750 2134 3112 3598 4019 4421 4805

19800 2137 3117 3603 4024 4427 4812

19850 2141 3122 3608 4030 4433 4818

19900 2144 3127 3612 4035 4439 4825

19950 2148 3131 3617 4040 4445 4831

20000 2152 3136 3622 4046 4451 4838

20050 2155 3141 3627 4051 4456 4844

20100 2159 3146 3632 4057 4462 4851

20150 2162 3150 3637 4062 4468 4857

20200 2166 3155 3642 4068 4474 4864

20250 2170 3160 3646 4073 4480 4870

20300 2173 3164 3651 4079 4486 4877

20350 2177 3169 3656 4084 4492 4883

20400 2180 3174 3661 4089 4498 4890

20450 2184 3179 3666 4095 4504 4896

20500 2187 3183 3670 4100 4510 4902

20550 2191 3188 3675 4105 4516 4908

20600 2194 3192 3680 4110 4521 4915

20650 2197 3197 3684 4115 4527 4921

20700 2201 3201 3689 4121 4533 4927

20750 2204 3206 3694 4126 4538 4933

20800 2208 3210 3698 4131 4544 4939

20850 2211 3215 3703 4136 4550 4945

20900 2215 3219 3707 4141 4555 4952

20950 2218 3224 3712 4146 4561 4958

21000 2221 3228 3717 4152 4567 4964

21050 2225 3233 3721 4157 4572 4970

21100 2228 3237 3726 4162 4578 4976

21150 2232 3242 3731 4167 4584 4982

21200 2235 3246 3735 4172 4589 4989

21250 2238 3251 3740 4177 4595 4995

21300 2242 3255 3744 4183 4601 5001

21350 2245 3260 3749 4188 4606 5007

21400 2249 3264 3754 4193 4612 5013

21450 2252 3269 3758 4198 4618 5020

21500 2255 3273 3763 4203 4623 5026

21550 2259 3278 3768 4208 4629 5032

21600 2262 3282 3772 4213 4635 5038

21650 2266 3287 3777 4219 4641 5044

21700 2269 3291 3781 4224 4646 5050

21750 2273 3296 3786 4229 4652 5057

21800 2276 3300 3791 4234 4658 5063

21850 2279 3305 3795 4239 4663 5069

21900 2283 3309 3800 4244 4669 5075

21950 2286 3314 3805 4250 4675 5081

22000 2289 3319 3811 4257 4683 5090

22050 2292 3324 3818 4265 4691 5099

22100 2295 3329 3825 4273 4700 5109

22150 2298 3334 3832 4280 4708 5118

22200 2301 3340 3839 4288 4717 5127

22250 2304 3345 3846 4296 4725 5137

22300 2307 3350 3853 4304 4734 5146

22350 2310 3355 3860 4311 4743 5155

22400 2313 3360 3867 4319 4751 5164

22450 2316 3365 3874 4327 4760 5174

22500 2319 3371 3881 4335 4768 5183

22550 2322 3376 3888 4342 4777 5192

22600 2325 3381 3895 4350 4785 5201

22650 2328 3386 3901 4358 4794 5211

22700 2331 3391 3908 4366 4802 5220

22750 2334 3396 3915 4373 4811 5229

22800 2337 3401 3922 4381 4819 5239

22850 2340 3407 3929 4389 4828 5248

22900 2343 3412 3936 4397 4836 5257

22950 2346 3417 3943 4404 4845 5266

23000 2349 3422 3950 4412 4853 5276

23050 2352 3427 3957 4420 4862 5285

23100 2355 3432 3964 4428 4871 5294

23150 2358 3437 3971 4436 4879 5304

23200 2361 3443 3978 4443 4888 5313

23250 2364 3448 3985 4451 4896 5322

23300 2367 3453 3992 4459 4905 5331

23350 2370 3458 3999 4467 4913 5341

23400 2373 3463 4006 4474 4922 5350

23450 2376 3468 4013 4482 4930 5359

23500 2379 3474 4020 4490 4939 5369

23550 2382 3479 4027 4498 4947 5378

23600 2385 3484 4033 4505 4956 5387

23650 2388 3489 4040 4513 4964 5396

23700 2391 3494 4047 4521 4973 5406

23750 2394 3499 4054 4529 4982 5415

23800 2397 3504 4061 4536 4990 5424

23850 2400 3510 4068 4544 4999 5433

23900 2403 3515 4075 4552 5007 5443

23950 2406 3520 4082 4560 5016 5452

24000 2409 3525 4089 4567 5024 5461

24050 2412 3530 4096 4575 5033 5471

24100 2415 3535 4103 4583 5041 5480

24150 2418 3541 4110 4591 5050 5489

24200 2421 3546 4117 4599 5058 5498

24250 2424 3551 4124 4606 5067 5508

24300 2427 3556 4131 4614 5075 5517

24350 2430 3561 4138 4622 5084 5526

24400 2433 3566 4145 4630 5093 5536

24450 2436 3571 4152 4637 5101 5545

24500 2439 3577 4159 4645 5110 5554

24550 2442 3582 4165 4653 5118 5563

24600 2445 3587 4172 4661 5127 5573

24650 2448 3592 4179 4668 5135 5582

24700 2451 3597 4186 4676 5144 5591

24750 2454 3602 4193 4684 5152 5601

24800 2457 3608 4200 4692 5161 5610

24850 2460 3613 4207 4699 5169 5619

24900 2463 3618 4214 4707 5178 5628

24950 2466 3623 4221 4715 5186 5638

25000 2469 3628 4228 4723 5195 5647

25050 2472 3633 4235 4730 5204 5656

25100 2475 3638 4242 4738 5212 5665

25150 2478 3644 4249 4746 5221 5675

25200 2481 3649 4256 4754 5229 5684

25250 2484 3654 4263 4762 5238 5693

25300 2487 3659 4270 4769 5246 5703

25350 2490 3664 4277 4777 5255 5712

25400 2493 3669 4284 4785 5263 5721

25450 2496 3675 4291 4793 5272 5730

25500 2499 3680 4297 4800 5280 5740

25550 2502 3685 4304 4808 5289 5749

25600 2505 3690 4311 4816 5297 5758

25650 2508 3695 4318 4824 5306 5768

25700 2511 3700 4325 4831 5314 5777

25750 2514 3705 4332 4839 5323 5786

25800 2517 3711 4339 4847 5332 5795

25850 2520 3716 4346 4855 5340 5805

25900 2523 3721 4353 4862 5349 5814

25950 2526 3726 4360 4870 5357 5823

26000 2529 3731 4367 4878 5366 5833

26050 2532 3736 4374 4886 5374 5842

26100 2535 3742 4381 4893 5383 5851

26150 2538 3747 4388 4901 5391 5860

26200 2541 3752 4395 4909 5400 5870

26250 2544 3757 4402 4917 5408 5879

26300 2547 3762 4409 4924 5417 5888

26350 2550 3767 4416 4932 5425 5897

26400 2553 3772 4423 4940 5434 5907

26450 2556 3778 4430 4948 5443 5916

26500 2559 3783 4436 4956 5451 5925

26550 2562 3788 4443 4963 5460 5935

26600 2565 3793 4450 4971 5468 5944

26650 2568 3798 4457 4979 5477 5953

26700 2571 3803 4464 4987 5485 5962

26750 2574 3808 4471 4994 5494 5972

26800 2577 3814 4478 5002 5502 5981

26850 2580 3819 4485 5010 5511 5990

26900 2583 3824 4492 5018 5519 6000

26950 2586 3829 4499 5025 5528 6009

27000 2589 3834 4506 5033 5536 6018

27050 2592 3839 4513 5041 5545 6027

27100 2595 3844 4518 5047 5552 6035

27150 2598 3849 4524 5053 5558 6042

27200 2601 3853 4529 5058 5564 6048

27250 2605 3857 4534 5064 5570 6055

27300 2608 3862 4539 5070 5577 6062

27350 2611 3866 4544 5075 5583 6068

27400 2614 3871 4549 5081 5589 6075

27450 2617 3875 4554 5087 5595 6082

27500 2620 3880 4559 5092 5601 6089

27550 2623 3884 4564 5098 5608 6095

27600 2626 3889 4569 5103 5614 6102

27650 2629 3893 4574 5109 5620 6109

27700 2633 3897 4579 5115 5626 6116

27750 2636 3902 4584 5120 5632 6122

27800 2639 3906 4589 5126 5638 6129

27850 2642 3911 4594 5131 5645 6136

27900 2645 3915 4599 5137 5651 6142

27950 2648 3920 4604 5143 5657 6149

28000 2651 3924 4609 5148 5663 6156

28050 2654 3929 4614 5154 5669 6163

28100 2657 3933 4619 5160 5676 6169

28150 2661 3938 4624 5165 5682 6176

28200 2664 3942 4629 5171 5688 6183

28250 2667 3946 4634 5176 5694 6190

28300 2670 3951 4639 5182 5700 6196

28350 2673 3955 4644 5188 5706 6203

28400 2676 3960 4649 5193 5713 6210

28450 2679 3964 4654 5199 5719 6216

28500 2682 3969 4659 5205 5725 6223

28550 2685 3973 4664 5210 5731 6230

28600 2689 3978 4669 5216 5737 6237

28650 2692 3982 4675 5221 5744 6243

28700 2695 3986 4680 5227 5750 6250

28750 2698 3991 4685 5233 5756 6257

28800 2701 3995 4690 5238 5762 6263

28850 2704 4000 4695 5244 5768 6270

28900 2707 4004 4700 5250 5775 6277

28950 2710 4009 4705 5255 5781 6284

29000 2713 4013 4710 5261 5787 6290

29050 2717 4018 4715 5266 5793 6297

29100 2720 4022 4720 5272 5799 6304

29150 2723 4027 4725 5278 5805 6311

29200 2726 4031 4730 5283 5812 6317

29250 2729 4035 4735 5289 5818 6324

29300 2732 4040 4740 5295 5824 6331

29350 2735 4044 4745 5300 5830 6337

29400 2738 4049 4750 5306 5836 6344

29450 2741 4053 4755 5311 5843 6351

29500 2745 4058 4760 5317 5849 6358

29550 2748 4062 4765 5323 5855 6364

29600 2751 4067 4770 5328 5861 6371

29650 2754 4071 4775 5334 5867 6378

29700 2757 4075 4780 5340 5873 6384

29750 2760 4080 4785 5345 5880 6391

29800 2763 4084 4790 5351 5886 6398

29850 2766 4089 4795 5356 5892 6405

29900 2769 4093 4800 5362 5898 6411

29950 2773 4098 4805 5368 5904 6418

30000 2776 4102 4810 5373 5911 6425

30050 2779 4107 4815 5379 5917 6432

30100 2782 4111 4821 5385 5923 6438

30150 2785 4116 4826 5390 5929 6445

30200 2788 4120 4831 5396 5935 6452

30250 2791 4124 4836 5401 5942 6458

30300 2794 4129 4841 5407 5948 6465

30350 2798 4133 4846 5413 5954 6472

30400 2801 4138 4851 5418 5960 6479

30450 2804 4142 4856 5424 5966 6485

30500 2807 4147 4861 5429 5972 6492

30550 2810 4151 4866 5435 5979 6499

30600 2813 4156 4871 5441 5985 6505

30650 2816 4160 4876 5446 5991 6512

30700 2819 4164 4881 5452 5997 6519

30750 2822 4169 4886 5458 6003 6526

30800 2826 4173 4891 5463 6010 6532

30850 2829 4178 4896 5469 6016 6539

30900 2832 4182 4901 5474 6022 6546

30950 2835 4187 4906 5480 6028 6553

31000 2838 4191 4911 5486 6034 6559

31050 2841 4196 4916 5491 6040 6566

31100 2844 4200 4921 5497 6047 6573

31150 2847 4205 4926 5503 6053 6579

31200 2850 4209 4931 5508 6059 6586

31250 2854 4213 4936 5514 6065 6593

31300 2857 4218 4941 5519 6071 6600

31350 2860 4222 4946 5525 6078 6606

31400 2863 4227 4951 5531 6084 6613

31450 2866 4231 4956 5536 6090 6620

31500 2869 4236 4961 5542 6096 6627

31550 2872 4240 4966 5548 6102 6633

31600 2875 4245 4972 5553 6109 6640

31650 2878 4249 4977 5559 6115 6647

31700 2882 4253 4982 5564 6121 6653

31750 2885 4258 4987 5570 6127 6660

31800 2888 4262 4992 5576 6133 6667

31850 2891 4267 4997 5581 6139 6674

31900 2894 4271 5002 5587 6146 6680

31950 2897 4276 5007 5593 6152 6687

32000 2900 4280 5012 5598 6158 6694

32050 2903 4285 5017 5604 6164 6700

32100 2906 4289 5022 5609 6170 6707

32150 2910 4294 5027 5615 6177 6714

32200 2913 4298 5032 5621 6183 6721

32250 2916 4302 5037 5626 6189 6727

32300 2919 4307 5042 5632 6195 6734

32350 2922 4311 5047 5638 6201 6741

32400 2925 4316 5052 5643 6207 6748

32450 2928 4320 5057 5649 6214 6754

32500 2931 4325 5062 5654 6220 6761

32550 2934 4329 5067 5660 6226 6768

32600 2938 4334 5072 5666 6232 6774

32650 2941 4338 5077 5671 6238 6781

32700 2944 4342 5082 5677 6245 6788

32750 2947 4347 5087 5683 6251 6795

32800 2950 4351 5092 5688 6257 6801

32850 2953 4356 5097 5694 6263 6808

32900 2956 4360 5102 5699 6269 6815

32950 2959 4365 5107 5705 6276 6821

33000 2962 4369 5112 5711 6282 6828

33050 2966 4374 5117 5716 6288 6835

33100 2969 4378 5123 5722 6294 6842

33150 2972 4383 5128 5727 6300 6848

33200 2975 4387 5133 5733 6306 6855

33250 2978 4391 5138 5739 6313 6862

33300 2981 4396 5143 5744 6319 6869

33350 2984 4400 5148 5750 6325 6875

33400 2987 4405 5153 5756 6331 6882

33450 2990 4409 5158 5761 6337 6889

33500 2994 4414 5163 5767 6344 6895

33550 2997 4418 5168 5772 6350 6902

33600 3000 4423 5173 5778 6356 6909

33650 3003 4427 5178 5784 6362 6916

33700 3006 4431 5183 5789 6368 6922

33750 3009 4436 5188 5795 6374 6929

33800 3012 4440 5193 5801 6381 6936

33850 3015 4445 5198 5806 6387 6942

33900 3019 4449 5203 5812 6393 6949

33950 3022 4454 5208 5817 6399 6956

34000 3025 4458 5213 5823 6405 6963

34050 3028 4463 5218 5829 6412 6969

34100 3031 4467 5223 5834 6418 6976

34150 3034 4472 5228 5840 6424 6983

34200 3037 4476 5233 5846 6430 6990

34250 3040 4480 5238 5851 6436 6996

34300 3043 4485 5243 5857 6442 7003

34350 3047 4489 5248 5862 6449 7010

34400 3050 4494 5253 5868 6455 7016

34450 3053 4498 5258 5874 6461 7023

34500 3056 4503 5263 5879 6467 7030

34550 3059 4507 5269 5885 6473 7037

34600 3062 4512 5274 5891 6480 7043

34650 3065 4516 5279 5896 6486 7050

34700 3068 4521 5284 5902 6492 7057

34750 3071 4525 5289 5907 6498 7063

34800 3075 4529 5294 5913 6504 7070

34850 3078 4534 5299 5919 6511 7077

34900 3081 4538 5304 5924 6517 7084

34950 3084 4543 5309 5930 6523 7090

35000 3087 4547 5314 5936 6529 7097

35050 3090 4552 5319 5941 6535 7104

35100 3093 4556 5324 5947 6541 7111

35150 3096 4561 5329 5952 6548 7117

35200 3099 4565 5334 5958 6554 7124

35250 3103 4569 5339 5964 6560 7131

35300 3106 4574 5344 5969 6566 7137

35350 3109 4578 5349 5975 6572 7144

35400 3112 4583 5354 5981 6579 7151

35450 3115 4587 5359 5986 6585 7158

35500 3118 4592 5364 5992 6591 7164

35550 3121 4596 5369 5997 6597 7171

35600 3124 4601 5374 6003 6603 7178

35650 3127 4605 5379 6009 6609 7185

35700 3131 4610 5384 6014 6616 7191

35750 3134 4614 5389 6020 6622 7198

35800 3137 4618 5394 6025 6628 7205

35850 3140 4623 5399 6031 6634 7211

35900 3143 4627 5404 6037 6640 7218

35950 3146 4632 5409 6042 6647 7225

36000 3149 4636 5414 6048 6653 7232

36050 3152 4641 5420 6054 6659 7238

36100 3155 4645 5425 6059 6665 7245

36150 3159 4650 5430 6065 6671 7252

36200 3162 4654 5435 6070 6678 7258

36250 3165 4658 5440 6076 6684 7265

36300 3168 4663 5445 6082 6690 7272

36350 3171 4667 5450 6087 6696 7279

36400 3174 4672 5455 6093 6702 7285

36450 3177 4676 5460 6099 6708 7292

36500 3180 4681 5465 6104 6715 7299

36550 3183 4685 5470 6110 6721 7306

36600 3187 4690 5475 6115 6727 7312

36650 3190 4694 5480 6121 6733 7319

36700 3193 4699 5485 6127 6739 7326

36750 3196 4703 5490 6132 6746 7332

36800 3199 4707 5495 6138 6752 7339

36850 3202 4712 5500 6144 6758 7346

36900 3205 4716 5505 6149 6764 7353

36950 3208 4721 5510 6155 6770 7359

37000 3211 4725 5515 6160 6776 7366

37050 3215 4730 5520 6166 6783 7373

37100 3218 4734 5525 6172 6789 7379

37150 3221 4739 5530 6177 6795 7386

37200 3224 4743 5535 6183 6801 7393

37250 3227 4747 5540 6189 6807 7400

37300 3230 4752 5545 6194 6814 7406

37350 3233 4756 5550 6200 6820 7413

37400 3236 4761 5555 6205 6826 7420

37450 3240 4765 5560 6211 6832 7427

37500 3243 4770 5565 6217 6838 7433

37550 3246 4774 5571 6222 6845 7440

37600 3249 4779 5576 6228 6851 7447

37650 3252 4783 5581 6234 6857 7453

37700 3255 4788 5586 6239 6863 7460

37750 3258 4792 5591 6245 6869 7467

37800 3261 4796 5596 6250 6875 7474

37850 3264 4801 5601 6256 6882 7480

37900 3268 4805 5606 6262 6888 7487

37950 3271 4810 5611 6267 6894 7494

38000 3274 4814 5616 6273 6900 7500

38050 3277 4819 5621 6279 6906 7507

38100 3280 4823 5626 6284 6913 7514

38150 3283 4828 5631 6290 6919 7521

38200 3286 4832 5636 6295 6925 7527

38250 3289 4836 5641 6301 6931 7534

38300 3292 4841 5646 6307 6937 7541

38350 3296 4845 5651 6312 6943 7548

38400 3299 4850 5656 6318 6950 7554

38450 3302 4854 5661 6323 6956 7561

38500 3305 4859 5666 6329 6962 7568

38550 3308 4863 5671 6335 6968 7574

38600 3311 4868 5676 6340 6974 7581

38650 3314 4872 5681 6346 6981 7588

38700 3317 4877 5686 6352 6987 7595

38750 3320 4881 5691 6357 6993 7601

38800 3324 4885 5696 6363 6999 7608

38850 3327 4890 5701 6368 7005 7615

38900 3330 4894 5706 6374 7012 7622

38950 3333 4899 5711 6380 7018 7628

39000 3336 4903 5717 6385 7024 7635

39050 3339 4908 5722 6391 7030 7642

39100 3342 4912 5727 6397 7036 7648

39150 3345 4917 5732 6402 7042 7655

39200 3348 4921 5737 6408 7049 7662

39250 3352 4925 5742 6413 7055 7669

39300 3355 4930 5747 6419 7061 7675

39350 3358 4934 5752 6425 7067 7682

39400 3361 4939 5757 6430 7073 7689

39450 3364 4943 5762 6436 7080 7695

39500 3367 4948 5767 6442 7086 7702

39550 3370 4952 5772 6447 7092 7709

39600 3373 4957 5777 6453 7098 7716

39650 3376 4961 5782 6458 7104 7722

39700 3380 4966 5787 6464 7110 7729

39750 3383 4970 5792 6470 7117 7736

39800 3386 4974 5797 6475 7123 7743

39850 3389 4979 5802 6481 7129 7749

39900 3392 4983 5807 6487 7135 7756

39950 3395 4988 5812 6492 7141 7763

40000 3398 4992 5817 6498 7148 7769

(8) Computation of basic child support - shared overnight parenting time - split physical care - stipulations - deviations - basis for periodic updates.

(a) A total child support obligation is determined by adding each parent's respective basic child support obligation, as determined through the child support guidelines and schedule of basic child support obligations specified in subsection (7) of this section, education and work-related net child care costs, extraordinary medical expenses, and extraordinary adjustments to the schedule of basic child support obligations, as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(III) of this section. The parent receiving a child support payment is presumed to spend the total child support obligation directly on the children. The parent paying child support to the other parent owes the total child support obligation as child support to the other parent minus any ordered payments included in the calculations made directly on behalf of the children for education and work-related net child care costs, extraordinary medical expenses, or extraordinary adjustments to the schedule of basic child support obligations, as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(III) of this section.

(b) Shared overnight parenting time presumes that certain basic expenses for the children will be paid directly by the overnight parent; therefore, expenses may be duplicated and an adjustment for shared parenting time is necessary. The shared parenting time adjustment is calculated by identifying the parenting time credit percentage listed in the parenting time table in subsection (8)(h) of this section based upon the number of overnights for each parent. The parenting time credit is the total basic child support obligation multiplied by that parent's parenting time credit percentage. The shared parenting adjustment is deducted from each parent's share of the basic child support obligation, which is in addition to each parent's proportionate share of education and work-related net child care costs, extraordinary medical expenses, and extraordinary adjustments to the schedule of basic child support obligations, as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(III) of this section. The parent owing the greater amount of child support owes the difference between the two amounts as a child support order minus any ordered direct payments made on behalf of the children for education and work-related net child care costs, extraordinary medical expenses, or extraordinary adjustments to the schedule of basic child support obligations, as described in subsections (9), (10), (11)(a), (11)(b), and (11)(c)(III) of this section. The amount of child support ordered to be paid must not exceed the amount owed by that same parent if the parent had no overnights. For purposes of calculating overnights when two or more children are included in the child support worksheet calculation and the parties have a different number of overnights with each of the two or more children, the number of overnights is determined by adding the number of overnights for each child and dividing the resulting number by the number of children included in the child support worksheet calculation.

(c) In cases of split physical care, the number of overnights used to calculate a child support obligation must be computed in the same manner as shared overnight parenting time: By adding the number of overnights for each child and dividing the resulting number by the number of children included in the child support worksheet calculation.

(d) Stipulations presented to the court shall be reviewed by the court for approval. No hearing shall be required; however, the court shall use the guidelines and schedule of basic child support obligations to review the adequacy of child support orders negotiated by the parties as well as the financial affidavit that fully discloses the financial status of the parties as required for use of the guidelines and schedule of basic child support obligations.

(e) In an action to establish or modify child support, whether temporary or permanent, the guidelines and schedule of basic child support obligations set forth in subsection (7) of this section shall be used as a rebuttable presumption for the establishment or modification of the amount of child support. A court may deviate from the guidelines and schedule of basic child support obligations where its application would be inequitable, unjust, or inappropriate. Any such deviation shall be accompanied by written or oral findings by the court specifying the reasons for the deviation and the presumed amount under the guidelines and schedule of basic child support obligations without a deviation. These reasons may include, but are not limited to, instances where one of the parents spends substantially more time with the child than is reflected by a straight calculation of overnights, the extraordinary medical expenses incurred for treatment of either parent or a current spouse, extraordinary costs associated with parenting time, the gross disparity in income between the parents, the ownership by a parent of a substantial nonincome producing asset, consistent overtime not considered in gross income under sub-subparagraph (C) of subparagraph (II) of paragraph (a) of subsection (5) of this section, or income from employment that is in addition to a full-time job or that results in the employment of the obligor more than forty hours per week or more than what would otherwise be considered to be full-time employment. The existence of a factor enumerated in this section does not require the court to deviate from the guidelines and basic schedule of child support obligations but may be a factor to be considered in the decision to deviate. The court may deviate from the guidelines and basic schedule of child support obligations even if a factor enumerated in this section does not exist.

(f) The guidelines and schedule of basic child support obligations may be used by the parties as the basis for periodic updates of child support obligations.

(g) Repealed.

(h) Parenting time table:

Overnights Credit % Overnights Credit % Overnights Credit % Overnights Credit % Overnights Credit %

0 0.00% 73 8.87% 146 32.32% 218 67.23% 291 90.93%

1 0.07% 74 9.07% 147 32.77% 219 67.68% 292 91.13%

2 0.14% 75 9.27% 148 33.22% 220 68.12% 293 91.33%

3 0.21% 76 9.48% 149 33.68% 221 68.56% 294 91.53%

4 0.28% 77 9.68% 150 34.13% 222 69.00% 295 91.72%

5 0.35% 78 9.90% 151 34.59% 223 69.44% 296 91.91%

6 0.42% 79 10.11% 152 35.05% 224 69.87% 297 92.09%

7 0.49% 80 10.33% 153 35.52% 225 70.30% 298 92.28%

8 0.57% 81 10.55% 154 35.99% 226 70.73% 299 92.46%

9 0.65% 82 10.77% 155 36.45% 227 71.15% 300 92.64%

10 0.72% 83 11.00% 156 36.93% 228 71.57% 301 92.81%

11 0.80% 84 11.23% 157 37.40% 229 71.99% 302 92.99%

12 0.88% 85 11.47% 158 37.88% 230 72.40% 303 93.16%

13 0.96% 86 11.70% 159 38.35% 231 72.81% 304 93.33%

14 1.04% 87 11.94% 160 38.83% 232 73.22% 305 93.49%

15 1.13% 88 12.19% 161 39.32% 233 73.62% 306 93.66%

16 1.21% 89 12.43% 162 39.80% 234 74.02% 307 93.82%

17 1.29% 90 12.68% 163 40.29% 235 74.42% 308 93.98%

18 1.38% 91 12.94% 164 40.77% 236 74.81% 309 94.13%

19 1.47% 92 13.19% 165 41.26% 237 75.20% 310 94.29%

20 1.56% 93 13.45% 166 41.75% 238 75.59% 311 94.44%

21 1.65% 94 13.72% 167 42.25% 239 75.97% 312 94.59%

22 1.74% 95 13.98% 168 42.74% 240 76.35% 313 94.73%

23 1.84% 96 14.25% 169 43.23% 241 76.73% 314 94.88%

24 1.93% 97 14.53% 170 43.73% 242 77.10% 315 95.02%

25 2.03% 98 14.80% 171 44.23% 243 77.46% 316 95.16%

26 2.12% 99 15.08% 172 44.73% 244 77.83% 317 95.30%

27 2.22% 100 15.37% 173 45.23% 245 78.19% 318 95.44%

28 2.32% 101 15.66% 174 45.73% 246 78.55% 319 95.57%

29 2.43% 102 15.95% 175 46.23% 247 78.90% 320 95.70%

30 2.53% 103 16.24% 176 46.73% 248 79.25% 321 95.84%

31 2.64% 104 16.54% 177 47.23% 249 79.60% 322 95.96%

32 2.74% 105 16.84% 178 47.73% 250 79.94% 323 96.09%

33 2.85% 106 17.15% 179 48.24% 251 80.28% 324 96.22%

34 2.96% 107 17.46% 180 48.74% 252 80.61% 325 96.34%

35 3.08% 108 17.77% 181 49.24% 253 80.94% 326 96.46%

36 3.19% 109 18.09% 182 49.75% 254 81.27% 327 96.58%

37 3.30% 110 18.41% 182.5 50.00% 255 81.59% 328 96.70%

38 3.42% 111 18.73% 183 50.25% 256 81.91% 329 96.81%

39 3.54% 112 19.06% 184 50.76% 257 82.23% 330 96.92%

40 3.66% 113 19.39% 185 51.26% 258 82.54% 331 97.04%

41 3.78% 114 19.72% 186 51.76% 259 82.85% 332 97.15%

42 3.91% 115 20.06% 187 52.27% 260 83.16% 333 97.26%

43 4.04% 116 20.40% 188 52.77% 261 83.46% 334 97.36%

44 4.16% 117 20.75% 189 53.27% 262 83.76% 335 97.47%

45 4.30% 118 21.10% 190 53.77% 263 84.05% 336 97.57%

46 4.43% 119 21.45% 191 54.27% 264 84.34% 337 97.68%

47 4.56% 120 21.81% 192 54.77% 265 84.63% 338 97.78%

48 4.70% 121 22.17% 193 55.27% 266 84.92% 339 97.88%

49 4.84% 122 22.54% 194 55.77% 267 85.20% 340 97.97%

50 4.98% 123 22.90% 195 56.27% 268 85.47% 341 98.07%

51 5.12% 124 23.27% 196 56.77% 269 85.75% 342 98.16%

52 5.27% 125 23.65% 197 57.26% 270 86.02% 343 98.26%

53 5.41% 126 24.03% 198 57.75% 271 86.28% 344 98.35%

54 5.56% 127 24.41% 199 58.25% 272 86.55% 345 98.44%

55 5.71% 128 24.80% 200 58.74% 273 86.81% 346 98.53%

56 5.87% 129 25.19% 201 59.23% 274 87.06% 347 98.62%

57 6.02% 130 25.58% 202 59.71% 275 87.32% 348 98.71%

58 6.18% 131 25.98% 203 60.20% 276 87.57% 349 98.79%

59 6.34% 132 26.38% 204 60.68% 277 87.81% 350 98.87%

60 6.51% 133 26.78% 205 61.17% 278 88.06% 351 98.96%

61 6.67% 134 27.19% 206 61.65% 279 88.30% 352 99.04%

62 6.84% 135 27.60% 207 62.12% 280 88.53% 353 99.12%

63 7.01% 136 28.01% 208 62.60% 281 88.77% 354 99.20%

64 7.19% 137 28.43% 209 63.07% 282 89.00% 355 99.28%

65 7.36% 138 28.85% 210 63.55% 283 89.23% 356 99.35%

66 7.54% 139 29.27% 211 64.01% 284 89.45% 357 99.43%

67 7.72% 140 29.70% 212 64.48% 285 89.67% 358 99.51%

68 7.91% 141 30.13% 213 64.95% 286 89.89% 359 99.58%

69 8.09% 142 30.56% 214 65.41% 287 90.10% 360 99.65%

70 8.28% 143 31.00% 215 65.87% 288 90.32% 361 99.72%

71 8.47% 144 31.44% 216 66.32% 289 90.52% 362 99.79%

72 8.67% 145 31.88% 217 66.78% 290 90.73% 363 99.86%

364 99.93%

365 100.00%

(9) Adjustments for child care costs.

(a) Net child care costs incurred on behalf of the children due to employment or job search or the education of either parent shall be added to the basic obligation and shall be divided between the parents in proportion to their adjusted gross incomes.

(b) Child care costs shall not exceed the level required to provide quality care from a licensed source for the children. The value of the federal income tax credit for child care shall be subtracted from actual costs to arrive at a figure for net child care costs.

(10) Adjustments for health-care expenditures for children.

(a) In orders issued pursuant to this section, the court shall also provide for the child's or children's current and future medical needs by ordering either parent or both parents to initiate medical or medical and dental insurance coverage for the child or children through currently effective medical or medical and dental insurance policies held by the parent or parents, purchase medical or medical and dental insurance for the child or children, or provide the child or children with current and future medical needs through some other manner. If a parent has been directed to provide insurance pursuant to this section and that parent's spouse provides the insurance for the benefit of the child or children either directly or through employment, a credit on the child support worksheet shall be given to the parent in the same manner as if the premium were paid by the parent. At the same time, the court shall order payment of medical insurance or medical and dental insurance deductibles and copayments.

(a.5) If a child is covered by insurance, the parent securing the coverage, the employer providing the coverage, or the insurance provider shall provide, upon request by the policy holder or by court order, the insurance provider's name, the insurance provider's telephone number, the group and policy number, and the claim address to the non-policy holder. The information must be provided unless otherwise ordered by the court for good cause shown. This subsection (10) authorizes the release of information to the other party or parties. After notice to the party or parties of this obligation, the court has the authority to fine the parent securing coverage for failure to provide the required information.

(b) The payment of a premium to provide health insurance coverage on behalf of the children subject to the order shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross income.

(c) The amount to be added to the basic child support obligation shall be the actual amount of the total insurance premium that is attributable to the child who is the subject of the order. If this amount is not available or cannot be verified, the total cost of the premium should be divided by the total number of persons covered by the policy. The cost per person derived from this calculation shall be multiplied by the number of children who are the subject of the order and who are covered under the policy. This amount shall be added to the basic child support obligation and shall be divided between the parents in proportion to their adjusted gross incomes.

(d) After the total child support obligation is calculated and divided between the parents in proportion to their adjusted gross incomes, the amount calculated in paragraph (c) of this subsection (10) shall be deducted from the obligor's share of the total child support obligation if the obligor is actually paying the premium. If the obligee is actually paying the premium, no further adjustment is necessary.

(e) Prior to allowing the health insurance adjustment, the parent requesting the adjustment must submit proof that the child or children have been enrolled in a health insurance plan and must submit proof of the cost of the premium. Any parent providing insurance coverage for the child pursuant to this section must notify the other party or parties and the delegate child support enforcement unit of any change or discontinuation of coverage as soon as practicable, but no later than fourteen days after the change.

(f) If a parent who is ordered by the court to provide medical or medical and dental insurance for the child or children has insurance that excludes coverage of the child or children because the child or children reside outside the geographic area covered by the insurance policy, the court shall order separate coverage for the child or children if the court determines coverage is available at a reasonable cost.

(g) Where the application of the premium payment on the guidelines and schedule of basic child support obligations results in a child support order of fifty dollars or less, or the premium payment is five percent or more of the parent's gross income, the court or delegate child support enforcement unit may elect not to require the parent to include the child or children on an existing policy or to purchase insurance. The parent is, however, required to provide insurance when it becomes available at a reasonable cost.

(h) (I) Any extraordinary medical expenses incurred on behalf of the children must be added to the basic child support obligation and divided between the parents in proportion to each parent's adjusted gross income. Ongoing extraordinary medical expenses may be added as an adjustment on the child support worksheet calculation only if the expenses are consistent and expected to continue. Extraordinary medical expenses that are not ongoing and consistent or that are otherwise not added to the child support worksheet claculation are subject to reimbursement among the parties.

(II) Extraordinary medical expenses include, but are not limited to, copayments, deductibles, and uninsured out-of-pocket expenses for reasonable costs that are reasonably necessary for professional medical care, prescription medication, medical equipment, orthodontia, dental treatment, asthma treatments, physical therapy, vision care, professional counseling or psychiatric therapy for behavioral or mental health disorders, and any uninsured health problem. For adults and children with disabilities or with a disabling condition who are eligible for long-term services and supports pursuant to article 6 of title 25.5 and who are not emancipated pursuant to subsection (13)(a)(II) of this section, extraordinary medical expenses may include any expense resulting from the adult's or child's disability or disabling conditions, including expenses that are reasonably necessary to support the adult's or child's health, protection, and quality of life. Extraordinary medical expenses may include, but are not limited to, medically necessary equipment, home and vehicle modification, recommended therapeutic activities, and reasonable respite care. Ordinary medical expenses included in the schedule of basic child support obligations that are not subject to allocation pursuant to subsection (10)(h)(I) of this section include minor expenses incurred in the course of caring for an adult or child, such as over-the-counter medication, bandages, or regular hygiene and health products, except when the minor expenses are recommended by the adult's or child's treatment provider to treat or manage the adult's or child's chronic conditions.

(III) (A) The party seeking reimbursement for an extraordinary medical expense that is not included as an adjustment in the monthly child support worksheet calculation and monthly child support order shall provide proof of the expense to the reimbursing party within a reasonable time after incurring the expense. Absent extraordinary circumstances, failure to provide proof of the expense to the reimbursing party by July 1 of the year following the calendar year in which the expense was incurred results in a waiver of the reimbursement.

(B) The party seeking reimbursement may file a motion for judgment of extraordinary medical expenses for that particular calendar year if the party fails to respond and reimburse the expenses or reach a payment arrangement with the requesting party within forty-nine days after the date the request was received. The motion must specify the amount of the expense incurred, the amount sought from the other party pursuant to subsection (10)(h)(I) of this section, and when and how the request for reimbursement was made to the other party. Any response to the motion must include any objection to the costs requested or proposed payment arrangements.

(11) Extraordinary adjustments to the schedule of basic child support obligations - periodic disability benefits.

(a) By agreement of the parties or by order of court, the following reasonable and necessary expenses incurred on behalf of the child must be divided between the parents in proportion to their adjusted gross income:

(I) Any expenses for attending any special or private elementary or secondary schools to meet the particular educational needs of the child or public school mandatory school fees; and

(II) Any expenses for transportation of the child, or the child and an accompanying parent if the child is less than twelve years of age, between the homes of the parents.

(b) Any additional factors that actually diminish the basic needs of the child may be considered for deductions from the basic child support obligation.

(c) (I) If the noncustodial parent receives periodic disability benefits granted by the federal "Old-age, Survivors, and Disability Insurance Act", 42 U.S.C. sec. 401 et seq., due to the disability of the noncustodial parent or receives employer-paid retirement benefits from the federal government due to the retirement of the noncustodial parent, the noncustodial parent shall notify the custodial party, and the delegate child support enforcement unit, if a party to the case, within sixty days after the noncustodial party receives notice of such benefits.

(II) Absent good cause shown, the custodial party must apply for dependent benefits for the child or children within sixty days after the custodial party receives notification pursuant to subsection (11)(c)(I) of this section and shall cooperate with the appropriate federal agency in completing any application for benefits. No later than seven days after receiving a social security benefit verification letter or other correspondence from the federal social security administration confirming the amount of the lump sum retroactive payment and the dates covered, the custodial party shall provide the noncustodial parent and the delegate child support enforcement unit, if the unit is a party to the case, with a copy of the letter or correspondence.

(III) In cases where the custodial parent receives periodic disability benefits granted by the federal "Old-age, Survivors, and Disability Insurance Act", 42 U.S.C. sec. 401 et seq., on behalf of dependent children due to the disability of the noncustodial parent or receives employer-paid retirement benefits from the federal government on behalf of dependent children due to the retirement of the noncustodial parent, the noncustodial parent's share of the total child support obligation as determined pursuant to subsection (8) of this section must be reduced in an amount equal to the amount of the benefits.

(d) In cases where the custodial parent receives a lump sum retroactive award for benefits granted by the federal old-age, survivors, or disability insurance benefits program, 42 U.S.C. sec. 7, on behalf of a dependent child due to the disability of the noncustodial parent, or receives a lump sum retroactive award for employer-paid retirement benefits from the federal government on behalf of a dependent child due to the retirement of the noncustodial parent, the lump sum award received by the custodial parent must be credited against any retroactive support judgment or any past-due child support obligation, regardless of whether the past-due obligation has been reduced to judgment owed by the noncustodial parent. This credit must not be given against any amounts owed by the noncustodial parent for debt as defined in section 14-14-104 or for any retroactive support or any arrearage that accrued prior to the date of eligibility for disability or retirement benefits as determined by the social security administration. Any lump sum retirement or disability payments due to the retirement or disability of the noncustodial parent, received by the custodial parent as a result of the retirement or disability of the noncustodial parent, paid for a period of time that precedes the date of such benefit date eligibility, or any amount in excess of the established child support order or judgment, must be deemed a gratuity to the child.

(12) Dependency exemptions.

(a) The court may allocate an income tax dependency exemption and the resulting tax benefit for a child and require the party who has the child in the party's physical custody for more than fifty percent of the calendar year to provide the other party a properly executed declaration that releases the party's claim to the child as a dependent pursuant to the federal "Internal Revenue Code of 1986", 26 U.S.C. sec. 152 (e). If an allocation of exemption is contested, the court must make findings supporting the court's decision for the allocation.

(b) In determining the allocation pursuant to subsection (12)(a) of this section, the court shall consider the following:

(I) The financial resources of each party;

(II) Any negative impacts on a party's ability to provide for the needs of the child if the party is not awarded the allocation of exemption;

(III) If one party or both parties would each receive a tax benefit from the right to claim the child for tax purposes pursuant to the federal "Internal Revenue Code of 1986", 26 U.S.C. sec. 152 (e). The filing status as head of household is not impacted by this designation.

(IV) The impact of the allocation of exemption on either party's ability to claim a premium tax credit or a premium subsidy pursuant to the federal "Patient Protection and Affordable Care Act", 42 U.S.C. sec. 18001 et seq., as amended by the federal "Health Care and Education Reconciliation Act of 2010", 42 U.S.C. sec. 1305 et seq., and any federal guidance or regulations issued pursuant to the federal acts.

(c) (I) The court may place reasonable conditions on a party's right to claim an allocation of exemption, including a requirement that the party remains in compliance with a child support obligation. In the event the party is not in compliance with a child support obligation or other court order, either party may move to modify the allocation of exemption.

(II) As used in this subsection (12)(c), "compliance with a child support obligation" means making ordered payments for the applicable tax year.

(d) If the court determines that a party has claimed an income tax dependency exemption in violation of a court order or applicable law, or has failed or refused to provide a properly executed written declaration that releases the party's claim to a child as a dependent to the other party as required by court order, the court may issue an order requiring compensation in the amount of the lost tax benefit and reasonable attorney fees and costs to the party who was wrongfully deprived of the income tax dependency exemption. A motion for relief must be brought within three years after the date of filing the income tax return in which the exemption was claimed or could have been claimed. A party who brings a meritless motion for relief may be ordered to pay reasonable attorney fees and costs to the other party.

(13) Emancipation.

(a) For child support orders entered on or after July 1, 1997, unless a court finds that a child is otherwise emancipated, emancipation occurs and child support terminates without either party filing a motion when the last or only child attains nineteen years of age unless one or more of the following conditions exist:

(I) The parties agree otherwise in a written stipulation after July 1, 1997;

(II) If the child is mentally or physically disabled, the court or the delegate child support enforcement unit may order child support, including payments for medical expenses or insurance or both, to continue beyond the age of nineteen;

(III) If the child is still in high school or an equivalent program, support continues until the end of the month following graduation. A child who ceases to attend high school prior to graduation and later reenrolls is entitled to support upon reenrollment and until the end of the month following graduation, but not beyond age twenty-one. A concurrent enrollment program, as defined in section 22-35-103, does not qualify as an equivalent program. A child participating in a concurrent enrollment program is emancipated once the child completes the local education provider's minimum high school graduation requirements.

(IV) If the child marries, the child shall be considered emancipated as of the date of the marriage. If the marriage is annulled, dissolved, or declared invalid, child support may be reinstated.

(V) If the child enters into active military duty, the child shall be considered emancipated.

(b) Nothing in paragraph (a) of this subsection (13) or subsection (15) of this section shall preclude the parties from agreeing in a written stipulation or agreement on or after July 1, 1997, to continue child support beyond the age of nineteen or to provide for postsecondary education expenses for a child and to set forth the details of the payment of the expenses. If the stipulation or agreement is approved by the court and made part of a decree of dissolution of marriage or legal separation, the terms of the agreement shall be enforced as provided in section 14-10-112.

(14) Advisement to parties - annual exchange of information.

(a) When a child support order is entered or modified, unless otherwise ordered by the court, the parties shall exchange information relevant to child support calculations on changes that have occurred since the previous child support order, and other appropriate information once a year or less often, for the purpose of updating and modifying the order without a court hearing. The parties shall use the approved standardized child support forms specified in subsection (4) of this section in exchanging financial information. The parents shall include the forms with any agreed modification or an agreement that a modification is not appropriate at the time. If the agreed amount departs from the guidelines and schedule of basic child support obligations, the parties shall furnish statements of explanation with the forms and shall file the documents with the court. The court shall review the agreement pursuant to this paragraph (a) and inform the parties by regular mail whether or not additional or corrected information is needed, or that the modification is granted, or that the modification is denied. If the parties cannot agree, a modification pursuant to this paragraph (a) shall not be entered; however, either party may move for or the court may schedule, upon its own motion, a modification hearing.

(b) Upon request of the noncustodial parent, the court may order the custodial parent to submit an annual update of financial information using the approved standardized child support forms, as specified in subsection (4) of this section, including information on the actual expenses relating to the children of the marriage for whom support has been ordered. The court shall not order the custodial parent to update the financial information pursuant to this paragraph (b) in circumstances where the noncustodial parent has failed to exercise parenting time rights or when child support payments are in arrears or where there is documented evidence of domestic violence, child abuse, or a violation of a protection order on the part of the noncustodial parent. The court may order the noncustodial parent to pay the costs involved in preparing an update to the financial information. If the noncustodial parent claims, based upon the information in the updated form, that the custodial parent is not spending the child support for the benefit of the children, the court may refer the parties to a mediator to resolve the differences. If there are costs for such mediation, the court shall order that the party requesting the mediation pay such costs.

(c) In any status conference, administrative conference, or hearing in which child support is at issue, the court or the delegate child support unit shall verbally advise the parties that failure to pay child support ordered by the court or as a result of an administrative process action may result in enforcement actions and the addition of interest on arrears and that an agreement to modify child support is not effective until approved by the court, or delegate child support unit for administrative orders, and entered as an order.

(15) Postsecondary education.

(a) This subsection (15) shall apply to all child support obligations established or modified as a part of any proceeding, including but not limited to articles 5, 6, and 10 of this title and articles 4 and 6 of title 19, C.R.S., prior to July 1, 1997. This subsection (15) shall not apply to child support orders established on or after July 1, 1997, which shall be governed by paragraph (a) of subsection (13) of this section.

(b) For child support orders entered prior to July 1, 1997, unless a court finds that a child is otherwise emancipated, emancipation occurs and child support terminates without either party filing a motion when the last or only child attains nineteen years of age unless one or more of the following conditions exist:

(I) The parties agree otherwise in a written stipulation after July 1, 1991;

(II) If the child is mentally or physically disabled, the court or the delegate child support enforcement unit may order child support, including payments for medical expenses or insurance or both, to continue beyond the age of nineteen;

(III) If the child is still in high school or an equivalent program, support continues until the end of the month following graduation, unless there is an order for postsecondary education, in which case support continues through postsecondary education as provided in this subsection (15). A child who ceases to attend high school prior to graduation and later reenrolls is entitled to support upon reenrollment and until the end of the month following graduation, but not beyond age twenty-one.

(IV) If the child marries, the child shall be considered emancipated as of the date of the marriage. If the marriage is annulled, dissolved, or declared invalid, child support may be reinstated.

(V) If the child enters into active military duty, the child shall be considered emancipated.

(c) If the court finds that it is appropriate for the parents to contribute to the costs of a program of postsecondary education, then the court shall terminate child support and enter an order requiring both parents to contribute a sum determined to be reasonable for the education expenses of the child, taking into account the resources of each parent and the child. In determining the amount of each parent's contribution to the costs of a program of postsecondary education for a child, the court shall be limited to an amount not to exceed the amount listed under the schedule of basic child support obligations in paragraph (b) of subsection (7) of this section for the number of children receiving postsecondary education. If such an order is entered, the parents shall contribute to the total sum determined by the court in proportion to their adjusted gross incomes as defined in paragraph (a) of subsection (3) of this section. The amount of contribution that each parent is ordered to pay pursuant to this subsection (15) shall be subtracted from the amount of each parent's gross income, respectively, prior to calculating the basic child support obligation for any remaining children pursuant to subsection (7) of this section.

(d) In no case shall the court issue orders providing for both child support and postsecondary education to be paid for the same time period for the same child regardless of the age of the child.

(e) Either parent or the child may move for an order at any time before the child attains the age of twenty-one years. The order for postsecondary education support may not extend beyond the earlier of the child's twenty-first birthday or the completion of an undergraduate degree.

(f) Either a child seeking an order for postsecondary education expenses or on whose behalf postsecondary education expenses are sought, or the parent from whom the payment of postsecondary education expenses are sought, may request that the court order the child and the parent to seek mediation prior to a hearing on the issue of postsecondary education expenses. Mediation services shall be provided in accordance with section 13-22-305, C.R.S. The court may order the parties to seek mediation if the court finds that mediation is appropriate.

(g) The court may order the support paid directly to the educational institution, to the child, or in such other fashion as is appropriate to support the education of the child.

(h) A child shall not be considered emancipated solely by reason of living away from home while in postsecondary education. If the child resides in the home of one parent while attending school or during periods of time in excess of thirty days when school is not in session, the court may order payments from one parent to the other for room and board until the child attains the age of nineteen.

(i) If the court orders support pursuant to this subsection (15), the court or delegate child support enforcement unit may also order that the parents provide health insurance for the child or pay medical expenses of the child or both for the duration of the order. The order shall provide that these expenses be paid in proportion to their adjusted gross incomes as defined in subsection (3) of this section. The court or delegate child support enforcement unit shall order a parent to provide health insurance if the child is eligible for coverage as a dependent on that parent's insurance policy or if health insurance coverage for the child is available at reasonable cost.

(j) An order for postsecondary education expenses entered between July 1, 1991, and July 1, 1997, may be modified pursuant to this subsection (15) to provide for postsecondary education expenses subject to the statutory provisions for determining the amount of a parent's contribution to the costs of postsecondary education, the limitations on the amount of a parent's contribution, and the changes to the definition of postsecondary education consistent with this section as it existed on July 1, 1994. An order for child support entered prior to July 1, 1997, that does not provide for postsecondary education expenses shall not be modified pursuant to this subsection (15).

(k) Postsecondary education support may be established or modified in the same manner as child support under this article.

(16) Child support commission.

(a) The child support guidelines, including the schedule of basic child support obligations, and general child support issues must be reviewed at least once every four years by a child support commission, which commission is hereby created. After the periodic review described in this section, the commission shall submit a report to the governor and to the general assembly explaining the commission's recommendations.

(b) As part of its review, the commission shall consider economic data on the cost of raising children and analyze case data on the application of, and deviations from, the guidelines and the schedule of basic child support obligations to be used in the commission's review to ensure that deviations from the guidelines and schedule of basic child support obligations are limited. Further, as part of its review, the commission shall consider:

(I) Establishing an adequate standard of support for children, subject to the parents' ability to pay;

(II) Making awards more equitable by ensuring more consistent treatment of persons in similar circumstances; and

(III) Improving the efficiency of the court process by promoting settlements and giving courts and the parties guidance on establishing levels of awards.

(c) (I) The child support commission consists of no more than twenty-one members. The commission is dedicated to including diverse perspectives in its recommendations.

(II) The governor shall appoint up to nineteen persons to the commission, who must include:

(A) Representatives of the judiciary and the Colorado bar association;

(B) The director of the division in the state department of human services who is responsible for child support services or the director's designee;

(C) A director of a county department of human or social services;

(D) The child support liaison to the judicial department;

(E) Interested parties;

(F) A certified public accountant; and

(G) At least four parent representatives, at least two of whom are present or past obligors and two of whom are present or past obligees.

(III) In making appointments to the commission, the governor shall attempt to ensure racial, economic, gender, and geographical diversity.

(IV) The remaining two members of the commission are a member of the house of representatives appointed by the speaker of the house of representatives and a member of the senate appointed by the president of the senate and must not be members of the same political party.

(d) Members of the child support commission shall be reimbursed for actual and necessary expenses for travel and mileage incurred in connection with their duties. The child support commission is authorized, subject to appropriation, to incur expenses related to its work, including the costs associated with public hearings, printing, travel, and research.

(d.5) and (e) (Deleted by amendment, L. 2013.)