Hart v. Hart ( 2019 )


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  •                IN THE COURT OF APPEALS OF NORTH CAROLINA
    No. COA18-914
    Filed: 5 November 2019
    Mecklenburg County, No. 14 CVD 21633
    MICHELE ANN HART, Plaintiff,
    v.
    PAUL BRADLEY HART, Defendant.
    Appeal by plaintiff from order entered 3 April 2018 by Judge Jena P. Culler in
    Mecklenburg County District Court. Heard in the Court of Appeals 14 February
    2019.
    Moen Legal Counsel, by Lynna P. Moen, for plaintiff-appellant.
    James, McElroy & Diehl, P.A., by Caroline T. Mitchell, for defendant-appellee.
    ZACHARY, Judge.
    Michele Ann Hart (“Plaintiff-Mother”) appeals from an order modifying the
    child support obligation of Paul Bradley Hart (“Defendant-Father”). Plaintiff-Mother
    argues that the trial court (1) lacked jurisdiction to modify a child support order
    entered by a Washington court, (2) modified the order without evidence of a
    substantial change in circumstances, and (3) erred in determining the appropriate
    amount of Defendant-Father’s child support obligation. Upon review, we affirm the
    trial court’s order.
    I.      Background
    HART V. HART
    Opinion of the Court
    Plaintiff-Mother and Defendant-Father, while citizens of Washington, married
    in September 1999, separated in May 2011, and divorced in May 2013. They have
    three minor children. Between 2011 and 2013, a Washington trial court entered two
    separate orders relating to custody and child support: a Parenting Plan Final Order
    (“2011 Custody Order”), and an Order of Child Support (“Support Order”). Because
    of an error in the Support Order, the Washington court entered a Corrected Order of
    Child Support (“Corrected Order”) obligating Defendant-Father to pay Plaintiff-
    Mother $1,839.95 per month in child support.
    In August 2013, Plaintiff-Mother and the children relocated to North Carolina.
    As a result, a second parenting plan order was entered by the Washington court the
    following year (“2014 Custody Order”). The 2014 Custody Order modified the custody
    arrangement to account for the fact that the parties now lived across the country from
    one another.    At the same time, the trial court entered an order correcting a
    typographical error in the Corrected Order concerning Defendant-Father’s obligation
    to pay a portion of the children’s uninsured medical expenses (“Correction of
    Scrivener’s Error”).
    In December 2014, Defendant-Father moved to North Carolina. Plaintiff-
    Mother then filed a motion in Mecklenburg County District Court, requesting that
    the North Carolina court assume jurisdiction and modify Washington’s 2014 Custody
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    HART V. HART
    Opinion of the Court
    Order.     The Washington court subsequently entered an order transferring
    jurisdiction over “all parenting-related issues in this case” to North Carolina.
    On 2 June 2015, Plaintiff-Mother filed a Notice of Registration of Foreign
    Support Order seeking enforcement of Defendant-Father’s child support obligation in
    North Carolina. Defendant-Father accepted service of the Notice of Registration of
    Foreign Support Order on 4 January 2016, and did not contest registration. Although
    Plaintiff-Mother’s registration packet included the initial Support Order and the
    Correction of Scrivener’s Error, she omitted the Corrected Order.
    On 6 January 2016, the parties consented to a modification of the custodial
    arrangement. The North Carolina trial court entered a consent order reflecting the
    parties’ agreement concerning custody of the children (“Child Custody Consent
    Order”).
    On 26 February 2016, Defendant-Father filed a Motion for Modification of
    Child Support, properly attaching all three parts of the controlling order: (1) the
    initial Support Order, (2) the Corrected Order, and (3) the Correction of Scrivener’s
    Error. The trial court heard Defendant-Father’s motion to modify on 11 October
    2017. At the hearing, Plaintiff-Mother moved to dismiss Defendant-Father’s motion
    for lack of subject-matter jurisdiction, which was denied in open court. When a
    second hearing was held on 30 November 2017 before the Honorable Jena P. Culler,
    Plaintiff-Mother once again moved to dismiss the case for lack of subject-matter
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    HART V. HART
    Opinion of the Court
    jurisdiction. After hearing arguments from both parties, Judge Culler denied the
    motion.
    At the conclusion of the hearing, the trial court found that “there ha[d] been
    several material and substantial changes in circumstances” since the Support Order’s
    entry in May 2013. By order entered 3 April 2018, the trial court granted Defendant-
    Father’s motion to modify his child support obligation.      The trial court ordered
    Defendant-Father to pay $569.09 per month in child support, effective 26 February
    2016, the date on which he filed his motion to modify. Ultimately, the trial court’s
    modification entitled Defendant-Father to a $26,676.30 credit.       Plaintiff-Mother
    timely appealed.
    II.    UIFSA
    Plaintiff-Mother first challenges the trial court’s authority to modify
    Defendant-Father’s child support obligation. Specifically, Plaintiff-Mother asserts
    that the trial court lacked subject-matter jurisdiction over the matter. We disagree.
    The instant case is governed by the Uniform Interstate Family Support Act
    (“UIFSA”), codified in Chapter 52C of our General Statutes. See generally N.C. Gen.
    Stat. §§ 52C-1-100 to -9-902.     “UIFSA governs the proceedings concerning the
    enforceability of any foreign support order that is registered in North Carolina after
    1 January 1996.” Uhrig v. Madaras, 
    174 N.C. App. 357
    , 359, 
    620 S.E.2d 730
    , 732
    (2005) (citation omitted), disc. review denied, 
    360 N.C. 367
    , 
    630 S.E.2d 455
    (2006).
    -4-
    HART V. HART
    Opinion of the Court
    UIFSA is a federally mandated uniform model act that was enacted “as a
    mechanism to reduce the multiple, conflicting child support orders existing in
    numerous states[.]” New Hanover Cty. v. Kilbourne, 
    157 N.C. App. 239
    , 243, 
    578 S.E.2d 610
    , 613-14 (2003). Designed to remedy flaws and inconsistencies that existed
    under previous interstate legislation, see 
    id. at 241-43,
    578 S.E.2d at 612-13, UIFSA
    allows for “only . . . one controlling support order at any given time.” Uhrig, 174 N.C.
    App. at 
    360, 620 S.E.2d at 732
    . Under UIFSA’s “one order” system, all states “are
    required to recognize and enforce the same obligation consistently.” 
    Kilbourne, 157 N.C. App. at 243
    , 578 S.E.2d at 614.
    The concept of “continuing, exclusive jurisdiction” is crucial to determining
    whether North Carolina has jurisdiction to modify, or merely enforce, a child support
    order issued by another state. “Any [child support order] issued by a court of another
    state may be registered in North Carolina for enforcement” by following the
    procedures set forth under N.C. Gen. Stat. § 52C-6-602. Twaddell v. Anderson, 
    136 N.C. App. 56
    , 60, 
    523 S.E.2d 710
    , 714 (1999), disc. review denied, 
    351 N.C. 480
    , 
    543 S.E.2d 510
    (2000).    A support order issued in another state is registered and
    enforceable in North Carolina upon filing. N.C. Gen. Stat. § 52C-6-603(a)-(b); see also
    
    id. § 52C-1-101(14)
    (“ ‘Register’ means to file in a tribunal of this State a support
    order or judgment determining parentage of a child issued in another state or a
    foreign country.”).
    -5-
    HART V. HART
    Opinion of the Court
    Registering a sister state’s child support order for enforcement, however, does
    not automatically vest North Carolina courts with authority to modify the order. See
    
    id. § 52C-6-603(c)
    (“Except as otherwise provided . . . a tribunal of this State shall
    recognize and enforce, but may not modify, a registered . . . order if the issuing
    tribunal had jurisdiction.”). Indeed, “[o]nce a foreign child support order has been
    registered in North Carolina, it can be modified by a North Carolina court only if the
    issuing state has lost continuing, exclusive jurisdiction over the order.” Lombardi v.
    Lombardi, 
    157 N.C. App. 540
    , 543, 
    579 S.E.2d 419
    , 420 (2003).
    The issuing state loses continuing, exclusive jurisdiction “in two situations: (1)
    if neither the child nor any of the parties continue to reside in the state; or (2) if each
    of the parties consented to the assumption of jurisdiction by another state.” Uhrig,
    174 N.C. App. at 
    360, 620 S.E.2d at 732
    (citation omitted). The foreign support order
    remains enforceable even after the issuing state has lost continuing, exclusive
    jurisdiction; however, a North Carolina court lacks authority to modify the order
    unless the requirements of N.C. Gen. Stat. §§ 52C-6-611 or 52C-6-613 are met. See
    N.C. Gen. Stat. § 52C-6-610. If no other state has continuing, exclusive jurisdiction
    over the order and all of the individual parties currently reside in North Carolina, “a
    tribunal of this State has jurisdiction to enforce and to modify the issuing state’s child
    support order in a proceeding to register that order.” 
    Id. § 52C-6-613(a).
    -6-
    HART V. HART
    Opinion of the Court
    “Whether the trial court complied with the registration procedures set out in
    UIFSA is a question of law reviewed de novo on appeal.” Crenshaw v. Williams, 
    211 N.C. App. 136
    , 139-40, 
    710 S.E.2d 227
    , 230 (2011).
    In the instant case, Plaintiff-Mother, Defendant-Father, and their three
    children were living in Washington when a court of that state entered the initial
    Support Order in May 2013.       Thus, Washington retained continuing, exclusive
    jurisdiction to modify its support order until the parties moved or consented to
    another state’s exercise of jurisdiction. Plaintiff-Mother and the children moved to
    North Carolina in August 2013; Defendant-Father followed soon thereafter,
    establishing residence in North Carolina in December 2014.            Plaintiff-Mother
    registered the Support Order and the Correction of Scrivener’s Error—but not the
    Corrected Order—in Mecklenburg County in June 2015. Defendant-Father filed his
    motion to modify his child support obligation on 26 February 2016. At that time, both
    parties and all of their children were North Carolina residents. No state possessed
    continuing, exclusive jurisdiction over the controlling order, nor did the parties
    consent to the exercise of jurisdiction by Washington or any other state. Therefore,
    pursuant to N.C. Gen. Stat. § 52C-6-613(a), the trial court had jurisdiction to enforce
    and modify the Washington support order.
    Nevertheless, as she unsuccessfully argued at two separate hearings before the
    trial court, Plaintiff-Mother contends that the trial court lacked subject-matter
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    HART V. HART
    Opinion of the Court
    jurisdiction to modify the Corrected Order, because it was never registered in North
    Carolina. However, registration is a procedural requirement, not a jurisdictional one.
    See N.C. Gen. Stat. § 52C-6-601 cmt. (providing that “registration is a process, and
    the failure to register does not deprive an otherwise appropriate forum of subject
    matter jurisdiction”). And as this Court has recognized, a party is not required to
    strictly adhere to § 52C-6-602’s procedural requirements in order to register a support
    order issued by another state; rather, “substantial compliance” is sufficient “to
    accomplish registration of the foreign order.” 
    Twaddell, 136 N.C. App. at 60
    , 523
    S.E.2d at 714 (holding that “the trial court erred in finding that [the] plaintiff had
    not met the registration requirements of UIFSA” where, notwithstanding the
    plaintiff’s omission of certain required documentation, the registration packet
    substantially complied with N.C. Gen. Stat. § 52C-6-602). Although this Court is not
    bound by case law from other jurisdictions, see State v. J.C., 
    372 N.C. 203
    , 210, 
    827 S.E.2d 280
    , 285 (2019), we note that the Twaddell Court’s interpretation of UIFSA’s
    registration requirements is consistent with that reached by courts of other
    jurisdictions.1
    In the case at bar, the controlling order is composed of three parts: (1) the
    initial Support Order, (2) the Corrected Order, and (3) the Correction of Scrivener’s
    1 See, e.g., Kendall v. Kendall, 
    340 S.W.3d 483
    , 499 (Tex. App. 2011); In re Marriage of Owen,
    
    108 P.3d 824
    , 829 (Wash. Ct. App.), disc. review denied, 
    126 P.3d 1279
    (Wash. 2005); Lamb v. Lamb,
    
    707 N.W.2d 423
    , 435 (Neb. Ct. App. 2005).
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    HART V. HART
    Opinion of the Court
    Error. Stated another way, there is one controlling order, which was corrected twice
    by the issuing court in Washington. When Plaintiff-Mother registered the order for
    enforcement in North Carolina, she included in her UIFSA registration packet the
    Support Order and the Correction of Scrivener’s Error, but she failed to include the
    Corrected Order. Nevertheless, Plaintiff-Mother’s inadvertent omission was not a
    fatal error in this case.
    Plaintiff-Mother substantially complied with N.C. Gen. Stat. § 52C-6-602 by
    registering two of the three parts of the controlling order. As for the third portion of
    the controlling order, Plaintiff-Mother referred to the omitted Corrected Order in
    several filings before the trial court. Indeed, on the same day that Plaintiff-Mother
    registered the controlling order for enforcement in North Carolina, she also filed a
    motion in the same court seeking to have Defendant-Father held in contempt of court
    in North Carolina for his alleged failure to comply with specific terms of the Corrected
    Order that she failed to include in her UIFSA registration packet. Plaintiff-Mother
    also referred to the Corrected Order in her second motion to have Defendant-Father
    held in contempt of court in North Carolina based on the same grounds. The trial
    court’s order denying both of Plaintiff-Mother’s motions specifically references terms
    of the Corrected Order. Defendant-Father also attached copies of the initial Support
    Order and the two corrections to his motion to modify. Accordingly, neither Plaintiff-
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    HART V. HART
    Opinion of the Court
    Mother nor Defendant-Father were prejudiced by Plaintiff-Mother’s failure to strictly
    comply with all of the statutory registration procedures.
    Finally, under the provisions of UIFSA, the trial court had jurisdiction to
    modify Defendant-Father’s child support obligation. The official comment to § 52C-
    6-609, “Procedure to register child support order of another state for modification,”
    provides, in pertinent part:
    If the tribunal has the requisite personal jurisdiction over
    the parties and may assume subject matter jurisdiction as
    provided in Sections 611 or 613, modification may be
    sought independently, in conjunction with registration and
    enforcement, or at a later date after the order has been
    registered and enforced if circumstances have changed.
    N.C. Gen. Stat. § 52C-6-609 cmt. Despite her procedural error, Plaintiff-Mother
    registered the controlling support order in North Carolina. As explained above,
    Washington lost—and North Carolina gained—continuing, exclusive jurisdiction to
    modify that order, because all parties resided in North Carolina when Defendant-
    Father filed his motion to modify.
    In sum, the controlling order is composed of three parts: (1) the initial Support
    Order, (2) the Corrected Order, and (3) the Correction of Scrivener’s Error. That
    Plaintiff-Mother inadvertently omitted the Corrected Order from her UIFSA
    registration packet did not deprive our courts of subject-matter jurisdiction to modify
    Defendant-Father’s child support obligation.
    III.     Modification of Child Support
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    HART V. HART
    Opinion of the Court
    Pursuant to N.C. Gen. Stat. § 50-13.7(b), “when an order for support of a minor
    child has been entered by a court of another state, a court of this State may, upon
    gaining jurisdiction, and upon a showing of changed circumstances, enter a new order
    for support which modifies or supersedes such order for support.”
    Plaintiff-Mother next argues that the trial court erroneously modified
    Defendant-Father’s child support obligation absent any evidence of a substantial
    change in circumstances. We disagree.
    A.     Standard of Review
    On appeal, “[c]hild support orders entered by a trial court are accorded
    substantial deference . . . and our review is limited to a determination of whether
    there was a clear abuse of discretion.” Ferguson v. Ferguson, 
    238 N.C. App. 257
    , 260,
    
    768 S.E.2d 30
    , 33 (2014). Under this standard of review, the trial court’s order will
    be upheld unless its “actions were manifestly unsupported by reason.”         Head v.
    Mosier, 
    197 N.C. App. 328
    , 332, 
    677 S.E.2d 191
    , 195 (2009) (citation omitted).
    B.     Substantial Change in Circumstances
    A child support order is modifiable at any time upon motion in the cause, 
    id. at 333,
    677 S.E.2d at 195, and is “subject to alteration upon a change of circumstances
    affecting the welfare of the child or children.” Bishop v. Bishop, 
    245 N.C. 573
    , 576,
    
    96 S.E.2d 721
    , 724 (1957). “The moving party has the burden of showing a substantial
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    HART V. HART
    Opinion of the Court
    change of circumstances affecting the welfare of the child.” Ebron v. Ebron, 40 N.C.
    App. 270, 271, 
    252 S.E.2d 235
    , 236 (1979).
    Modifying a child support order is a two-step process. Head, 197 N.C. App. at
    
    333, 677 S.E.2d at 195
    . “First, a court must determine whether there has been a
    substantial change in circumstances since the date the existing child support order
    was entered.” 
    Id. “Upon finding
    a substantial change in circumstances, the second
    step is for the court to enter a new child support order that modifies and supersedes
    the existing child support order.” 
    Id. at 334,
    677 S.E.2d at 196.
    A substantial change in circumstances may be shown in several ways,
    including evidence of
    a substantial increase or decrease in the child’s needs . . . ;
    a substantial and involuntary decrease in the income of the
    non-custodial parent even though the child’s needs are
    unchanged . . . ; a voluntary decrease in income of either
    supporting parent, absent bad faith, upon a showing of
    changed circumstances relating to child oriented
    expenses . . . ; and, for support orders that are at least
    three years old, proof of a disparity of fifteen (15) percent
    or more between the amount of support payable under the
    original order and the amount owed under North
    Carolina’s Child Support Guidelines based upon the
    parties’ current income and expenses.
    Wiggs v. Wiggs, 
    128 N.C. App. 512
    , 515, 
    495 S.E.2d 401
    , 403 (1998), overruled on other
    grounds by Pulliam v. Smith, 
    348 N.C. 616
    , 
    501 S.E.2d 898
    (1998). Although multiple
    factors may contribute, this Court has held that a substantial change in
    circumstances can also arise from a single, dispositive factor. See, e.g., Kowalick v.
    - 12 -
    HART V. HART
    Opinion of the Court
    Kowalick, 
    129 N.C. App. 781
    , 787, 
    501 S.E.2d 671
    , 675 (1998) (determining that a
    change in custody was sufficient to constitute a substantial change in circumstances).
    C.     The Trial Court’s Findings of Fact
    In the instant case, the record is replete with evidence supporting a
    determination that there had been a substantial change in circumstances since the
    entry of the previous order. In particular, there was a significant difference in the
    amount of time that the children were able to spend with Defendant-Father once they
    had all moved to North Carolina.
    The trial court made the following findings of fact regarding the change in the
    parties’ custodial arrangement:
    54. Since the entry of the [initial] Support Order, the
    parties have modified the custodial schedule so that
    Defendant/Father is spending more time with the minor
    children.
    55. Per the parties’ Child Custody Consent Order, the
    parties share legal and physical custody of the minor
    children. Defendant/Father has parenting time with the
    minor children on alternating weeks from the time school
    recesses on Friday through the start of school on Monday
    morning. In addition, Defendant/Father has parenting
    time with the children every Tuesday from the time school
    recesses through the start of school on Wednesday
    morning.
    56. Now, the minor children stay with Defendant/Father at
    his home in North Carolina as opposed to staying in a hotel
    with Defendant/Father when he traveled from Washington
    to North Carolina.
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    HART V. HART
    Opinion of the Court
    57. Now, Defendant/Father has six of the ten weeks of
    summer vacation with the minor children as opposed to
    only two weeks of vacation in the summer as previously
    provided in the Washington [Custody Orders].
    58. . . . Defendant/Father now has significantly more time
    with the minor children per the Child Custody Consent
    Order.
    Plaintiff-Mother contends that the trial court erred in finding that Defendant-
    Father has more parenting time with the children now than he had at the time of the
    entry of the 2014 Custody Order. However, competent evidence supports the trial
    court’s findings that, under the provisions of the parties’ Child Custody Consent
    Order, Defendant-Father was spending substantially more time with the children
    than he was at the time that the 2014 Custody Order was entered by the Washington
    court.
    While the trial court found “several material and substantial changes in
    circumstances,” the significant change in the parties’ custodial arrangement alone
    was sufficient to warrant modification of the existing support order. Accordingly, the
    trial court did not err in modifying Defendant-Father’s child support obligation.
    IV.    Child Support Obligation
    Finally, Plaintiff-Mother argues that the trial court “abused its discretion in
    calculating child support off guideline from February 2016 through August 2017,” in
    that the parties’ combined monthly gross income did not exceed the $25,000
    - 14 -
    HART V. HART
    Opinion of the Court
    maximum monthly gross income to which the child support schedule of the Guidelines
    is applicable. Plaintiff-Mother is mistaken.
    A.     Standard of Review
    As previously noted, “[i]n reviewing child support orders, our review is limited
    to a determination whether the trial court abused its discretion. Under this standard
    of review, the trial court’s ruling will be overturned only upon a showing that it was
    so arbitrary that it could not have been the result of a reasoned decision.” Spicer v.
    Spicer, 
    168 N.C. App. 283
    , 287, 
    607 S.E.2d 678
    , 682 (2005). However, it is well
    established that the trial court “must . . . make sufficient findings of fact and
    conclusions of law to allow the reviewing court to determine whether a judgment, and
    the legal conclusions that underlie it, represent a correct application of the law.” 
    Id. We have
    reviewed myriad financial issues relating to child support under an abuse
    of discretion standard. See, e.g., Hinshaw v. Kuntz, 
    234 N.C. App. 502
    , 505, 
    760 S.E.2d 296
    , 299 (2014) (reviewing the trial court’s exclusion of parties’ bonus income);
    Ludlam v. Miller, 
    225 N.C. App. 350
    , 355, 
    739 S.E.2d 555
    , 558 (2013) (reviewing the
    trial court’s failure to consider non-recurring income); Midgett v. Midgett, 199 N.C.
    App. 202, 206, 
    680 S.E.2d 876
    , 879-80 (2009) (reviewing the trial court’s calculation
    of father’s gross income and thus his child support obligation).
    B.     Child Support Obligation
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    HART V. HART
    Opinion of the Court
    After determining that there has been a substantial change in circumstances
    warranting a modification of child support, the trial court must next calculate the
    appropriate amount of support and enter a new order. Head, 197 N.C. App. at 
    334, 677 S.E.2d at 196
    . The “trial court has the discretion to make a modification of a
    child support order effective from the date a petition to modify is filed as to support
    obligations that accrue after such date.” Mackins v. Mackins, 
    114 N.C. App. 538
    , 546-
    47, 
    442 S.E.2d 352
    , 357, disc. review denied, 
    337 N.C. 694
    , 
    448 S.E.2d 527
    (1994).
    “The court shall determine the amount of child support payments by applying
    the presumptive guidelines[.]” N.C. Gen. Stat. § 50-13.4(c) (2017). The Guidelines
    “apply as a rebuttable presumption in all legal proceedings involving the child
    support obligation of a parent.” N.C. Child Support Guidelines, Annotated Rules 51
    (2019).
    The gross income of the parents is used to calculate the presumptive child
    support obligation. Fink v. Fink, 
    120 N.C. App. 412
    , 424, 
    462 S.E.2d 844
    , 853 (1995),
    disc. review denied, 
    342 N.C. 654
    , 
    467 S.E.2d 710
    (1996). “Income” is broadly defined
    under the Guidelines as
    a parent’s actual gross income from any source, including
    but not limited to income from employment or self-
    employment (salaries, wages, commissions, bonuses,
    dividends, severance pay, etc.), ownership or operation of a
    business, partnership, or corporation, rental of property,
    retirement or pensions, interest, trusts, annuities, capital
    gains, Social Security benefits, workers compensation
    benefits, unemployment insurance benefits, disability pay
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    HART V. HART
    Opinion of the Court
    and insurance benefits, gifts, prizes and alimony or
    maintenance received from persons other than the parties
    to the instant action.
    Guidelines, at 53.
    A trial court will generally determine a parent’s actual income at the time that
    the child support obligation is established. Frey v. Best, 
    189 N.C. App. 622
    , 631, 
    659 S.E.2d 60
    , 68 (2008). When a parent receives income “on an irregular, non-recurring,
    or one-time basis, the court may average or prorate the income over a specified period
    of time or require an obligor to pay as child support a percentage of [the] non-
    recurring income . . . equivalent to the percentage of [the] recurring income paid for
    child support.” Guidelines, at 53.
    Currently, the child support schedule provided with the Guidelines does not
    provide a support obligation when the parties’ combined monthly gross income is
    greater than $30,000. 
    Id. at 52.
    At the time that the judgment was entered in the
    instant case, however, the Guidelines provided that the child support schedule was
    inapplicable if the parties’ monthly gross income exceeded $25,000. Guidelines, at 52
    (2018). Under such circumstances, the trial court must determine the appropriate
    amount of child support on a case-by-case basis. 
    Id. Here, the
    trial court found that Plaintiff-Mother’s monthly gross income was
    $13,856.21, and that Defendant-Father’s monthly gross income totaled $13,515.68;
    thus, the parties’ combined monthly gross income exceeded the $25,000 maximum
    monthly gross income to which the child support schedule of the Guidelines applied.
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    HART V. HART
    Opinion of the Court
    The trial court made the following findings of fact relevant to its determination
    of the parties’ monthly gross income, which Plaintiff-Mother challenges on appeal as
    not supported by competent evidence:
    65. Per     Plaintiff/Mother’s   [Financial   Affidavit],
    Plaintiff/Mother’s gross income is $9,563.48. This total
    includes Plaintiff/Mother’s salary, ordinary dividends,
    pension income, negative rental income, and capital gains
    and losses.
    66. Plaintiff/Mother’s [Financial Affidavit] does not include
    her recent raise, annual bonus, stock income, Stay Fit
    award, or reasonable rental income as monthly gross
    income.
    67. In September of 2017, Plaintiff/Mother received a pay
    raise. Plaintiff/Mother’s new base bay is $9,580.32 per
    month.
    68. In September of 2017, Plaintiff/Mother received an
    annual bonus in the amount of $18,700.00. This Court
    finds that Plaintiff/Mother receives additional bonus
    income in the amount of $1,558.00 each month.
    69. In September of 2017, Plaintiff/Mother received annual
    stock income in the amount of $24,376.68. This Court finds
    that Plaintiff/Mother received additional stock income in
    the amount of $2,031.39 each month.
    70. Plaintiff/Mother receives $800.00 per year for enrolling
    in the Microsoft Stay Fit Plan. This Court finds that
    Plaintiff/Mother receives additional income in the amount
    of $66.67 each month.
    ....
    75. This Court finds that Plaintiff/Mother’s total gross
    monthly income is $13,856.21.
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    HART V. HART
    Opinion of the Court
    ....
    80. This Court finds that Defendant/Father’s total gross
    monthly income is $13,515.68.
    81. The parties’ total gross annual income exceeds
    $300,000.00 so the North Carolina Child Support
    Guidelines are not applicable in this matter.
    82. Plaintiff/Mother’s income represents 51% of the parties’
    total gross annual income and Defendant/Father’s income
    represents 49% of the parties’ total gross annual income.
    ....
    98. Per the parties’ respective income percentages,
    Plaintiff/Mother’s prorated portion of the total expenses for
    the    children    each    month     is     $4,326.73   and
    Defendant/Father’s prorated portion is $4,220.38.
    ....
    101. This Court calculated child support by subtracting the
    amounts paid by each party toward the total expenses for
    the children each month in his or her household from the
    parties’ respective prorated portions. A chart outlining this
    Court’s child support calculation is attached hereto as
    Exhibit 2 and hereby incorporated by reference.
    102. Considering the income and expenses of the parties
    and the reasonable needs and expenses of the minor
    children, Defendant/Father’s child support obligation to
    Plaintiff/Mother should be $569.09 per month.
    103. Defendant/Father’s child support obligation should be
    modified effective February 26, 2016.
    ....
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    HART V. HART
    Opinion of the Court
    105. As such, as of December 1, 2017, Defendant/Father
    has a child support credit in the amount of $26,676.30. A
    chart outlining this Court’s child support credit calculation
    is attached hereto as Exhibit 3 and hereby incorporated by
    reference.
    Plaintiff-Mother also challenges conclusions of law numbers 5, 7, 8, 9, and 10:
    5. Defendant/Father’s Motion to Modify should be granted.
    ....
    7. The North Carolina Child Support Guidelines do not
    apply in this matter as the combined monthly gross income
    of the parties exceeds $25,000.00 per month.
    8. Considering the income and expenses of the parties and
    the reasonable needs and expenses of the minor children,
    Defendant/Father’s     child   support    obligation   to
    Plaintiff/Mother should be $569.09 per month.
    9. The amount of child support is reasonable and entry of
    this Order is in the bests [sic] interests of the minor
    children.
    10. Any finding of fact which would be an appropriate
    Conclusion of Law is incorporated herein by reference.
    Finally, Plaintiff-Mother asserts that decretal paragraphs 1 and 2 are not
    supported by competent evidence, and constitute errors of law and an abuse of
    discretion:
    1. Defendant/Father’s Motion to Modify is granted.
    2. Child Support Obligation: Defendant/Father’s child
    support obligation to Plaintiff/Mother is $569.09 per
    month. Defendant/Father’s modified child support
    obligation is effective February 26, 2016. Since March 1,
    - 20 -
    HART V. HART
    Opinion of the Court
    2016, Defendant/Father has paid child support to
    Plaintiff/Mother in the amount of $1,839.39 each month.
    As such, as of December 1, 2017, Defendant/Father has a
    child support credit in the amount of $26,676.30.
    Beginning December 1, 2017, Defendant/Father shall not
    pay a child support obligation to Plaintiff/Mother each
    month but shall subtract said amount owed each month
    from the child support credit until said credit is fully
    depleted. Upon depletion of the child support credit,
    Defendant/Father shall pay to Plaintiff/Mother child
    support in the amount of $569.09 per month on the first
    day of each month thereafter.
    In challenging these portions of the trial court’s order, Plaintiff-Mother
    contends that the trial court erred in determining Defendant-Father’s child support
    obligation based on the parties’ current income, but making the modification effective
    on 26 February 2016, the date on which Defendant-Father filed his motion to modify.
    Plaintiff-Mother asserts that, in doing so, the trial court improperly “applied the
    decreased child support amount from February 2016 through October 2017” while
    assigning Plaintiff-Mother “three large income changes that occurred in September
    2017.” We disagree.
    The method by which the trial court determines a party’s child support
    obligation is manifest.    As explained above, although a party’s ability to pay is
    generally determined by the party’s actual income at the time the existing order is
    modified, 
    Frey, 189 N.C. App. at 631
    , 659 S.E.2d at 68, the decision of whether “to
    make a modification . . . effective from the date a petition to modify is filed” is within
    the trial court’s discretion, 
    Mackins, 114 N.C. App. at 547
    , 442 S.E.2d at 357.
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    HART V. HART
    Opinion of the Court
    Plaintiff-Mother’s testimony revealed each source of income. However, this
    Court has held that a trial court cannot merely restate a witness’s testimony as a
    finding of fact in its order. See Moore v. Moore, 
    160 N.C. App. 569
    , 571-72, 
    587 S.E.2d 74
    , 75 (2003) (“Recitations of the testimony of each witness do not constitute findings
    of fact by the trial judge, because they do not reflect a conscious choice between the
    conflicting versions of the incident in question which emerged from all the evidence
    presented.” (quotation marks omitted)). Nonetheless, Plaintiff-Mother’s testimony
    was verified by the paystubs that she submitted to the court as evidence.            Her
    September 2017 paystubs plainly disclosed her pay raise, bonus, and stock award.
    These paystubs supported Plaintiff-Mother’s testimony, and ultimately allowed the
    trial court to make sufficient findings to resolve the issue of Plaintiff-Mother’s
    monthly gross income. Cf. In re Green, 
    67 N.C. App. 501
    , 505 n.1, 
    313 S.E.2d 193
    ,
    195 n.1 (1984) (“The purported ‘findings’ in the order under discussion do not even
    come close to resolving the disputed factual contentions of the parties . . . .”).
    In that the trial court’s findings of fact regarding the parties’ monthly gross
    income are supported by the evidence at trial, the trial court did not abuse its
    discretion in its determination of the appropriate child support obligation.
    V.      Conclusion
    We conclude that the trial court properly exercised jurisdiction to modify the
    controlling Washington child support order. Moreover, the trial court did not abuse
    - 22 -
    HART V. HART
    Opinion of the Court
    its discretion in determining that there had been a substantial change in
    circumstances warranting modification of the existing support order, or in
    determining the appropriate amount of child support in this matter. Therefore, we
    affirm the trial court’s order.
    AFFIRMED.
    Judges BERGER and HAMPSON concur.
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