Araujo v. Araujo ( 2017 )


Menu:
  •                           IN THE NEBRASKA COURT OF APPEALS
    MEMORANDUM OPINION AND JUDGMENT ON APPEAL
    (Memorandum Web Opinion)
    ARAUJO V. ARAUJO
    NOTICE: THIS OPINION IS NOT DESIGNATED FOR PERMANENT PUBLICATION
    AND MAY NOT BE CITED EXCEPT AS PROVIDED BY NEB. CT. R. APP. P. § 2-102(E).
    DENA M. ARAUJO, APPELLANT,
    V.
    DAVID R. ARAUJO, APPELLEE.
    Filed July 18, 2017.   No. A-16-453.
    Appeal from the District Court for Sarpy County: WILLIAM B. ZASTERA, Judge. Affirmed
    as modified.
    Christopher Perrone, of Perrone Law, for appellant.
    Edith T. Peebles and Tosha Rae D. Heavican, of Brodkey, Peebles, Belmont & Line,
    L.L.P., for appellee.
    MOORE, Chief Judge, and PIRTLE and BISHOP, Judges.
    BISHOP, Judge.
    I. INTRODUCTION
    The Sarpy County District Court dissolved the marriage between Dena M. Araujo and
    David R. Araujo. A decree was entered from which Dena has appealed and assigned numerous
    errors related to parenting time and other contact with the children, child support, property, debts,
    contempt, military retirement pay, alimony, and guardian ad litem (GAL) and attorney fees. We
    affirm the decree as modified herein.
    II. BACKGROUND
    Dena and David were married in June 1997; both were 32 years of age at that time. They
    had four children, namely: Tyler (born 1997), Zachary (born 1999), Dylan (born 2001), and Natalie
    (born 2004). David had been in the Marine Corps as a computer programmer for four years, and
    -1-
    then joined the Air Force as an accountant. He then transferred and worked in space administration
    and operations until his retirement in 2006. After that, he worked with a company called SAIC at
    Strategic Command headquarters doing planning and operations. Dena attended 3½ years of
    college, but did not obtain a degree. She speaks English and Swedish, and has worked as a
    chiropractic assistant, worked in a department store at a cosmetics counter, and worked for a
    company organizing events in different places. At the time of trial, she was working as a “para”
    for special education students earning $11.27 per hour.
    In 2006, David was diagnosed with a sphincter of oddi dysfunction. According to David,
    this was “an unfortunate side effect” of having his gallbladder removed in 2005. At the time of his
    gallbladder surgery, he was diagnosed with pancreatitis. In 2009, David had a pancreatic attack
    that put him in the hospital for a month; he lost significant weight and was unable to work for a
    couple of months. David’s pancreatitis kept getting worse; there were times he could do things and
    times he could not.
    In May 2013, Dena filed a complaint for legal separation. The following month, David
    filed an answer and “counter-complaint” for dissolution of the marriage. Dena asked for sole legal
    and physical custody of the children, and while David pled he was the fit and proper person to
    have legal and physical custody of the children, his prayer asked that he and Dena be granted legal
    and physical custody. Each asked for child support and an equitable division of their assets and
    debts. Dena also asked for the parties to share medical and childcare expenses. Dena requested
    that David’s parenting time be supervised, that a GAL be appointed for the children, and that David
    be ordered to undergo a psychological evaluation. Dena also asked for spousal support. David
    requested a non-hypothecation order restraining both parties from certain actions related to their
    real and personal property, except in the usual course of business or for the necessities of life.
    In June 2013, David went to visit his brother in Utah and reconnected with a past friend,
    Kimberli Doxey. By July, David and Kimberli had discussed Kimberli moving to Nebraska to help
    David after a surgery he had planned in December. By the end of 2013, David rented a home for
    Kimberli and two of her children, Andrew Doxey (age 25) and Bridger Doxey (age 15). According
    to Kimberli, Andrew quit his job in Utah to help her provide 24-hour care for David.
    In December 2013, David had surgery to remove his pancreas, spleen, and part of his
    stomach. Complications from surgery caused stomach fluid to leak into his abdominal cavity and
    it caused him to have a seizure and go into a coma. He was in a coma for about two weeks; he was
    hospitalized from December 2013 until February 2014. From February to July 2014, David tried
    to work about 14 hours per week, but the pain in his abdomen was excruciating. Eating caused the
    most pain. David has a feeding tube 24 hours a day, and as a result of losing his pancreas, he is
    diabetic and on insulin. It is difficult for him to stand more than 10 minutes; he cannot stand
    without a cane as he “just get[s] too shaky. [His] muscles just won’t let [him].” David’s last day
    of work was July 31, 2014; he cannot work due to his physical limitations.
    Trial was held on August 18 and 19, and October 1 and 2, 2015. David and four other
    witnesses testified on his behalf. Dena and one other witness testified on her behalf. The district
    court issued findings dated November 19, 2015, and entered a decree of dissolution on February
    4, 2016, with the court’s findings attached and incorporated into the decree. Dena was awarded
    custody of the children subject to David’s graduated and “therapeutic” parenting schedule. The
    schedule begins with bi-monthly therapeutic parenting time for five months and increases
    -2-
    thereafter until after 11 months when David would have parenting time every other weekend from
    8 a.m. on Saturday until 5 p.m. on Sunday. Holiday parenting time was also scheduled. David was
    ordered to pay $1,535 per month in child support, maintain the children on his Tri-Care health
    insurance plan, and pay 60-percent of nonreimbursed healthcare expenses incurred by the children
    after the first $480 per child has been paid by Dena. Dena was awarded the marital residence and
    “$270.00 of [David’s] net disposable military pension.” Property and debts were divided, the right
    to claim the children for tax purposes was equally divided between the parties, neither party was
    awarded alimony, and each party was ordered to pay their own attorney fees and costs. The parties
    were ordered to pay the GAL fee of $1,726.73, with each to pay 50-percent of that fee. Dena was
    ordered to pay a property equalization amount of $9,528.77 within 180 days of entry of the decree.
    Dena timely appealed.
    III. ASSIGNMENTS OF ERROR
    Dena assigns, reordered, that the district court erred: (1) by awarding David parenting time
    that was not in the best interests of the children; (2) by failing to prohibit the Doxey family from
    having contact with the children; (3) by calculating the child support incorrectly; (4) by not
    awarding Dena all four tax exemptions for 2015; (5) by failing to find David in contempt or
    otherwise ruling on pending contempt actions filed by Dena; (6) by failing to give Dena full credit
    for temporary order arrears; (7) in its division of the marital estate by (a) miscalculating the equity
    in the marital residence, (b) miscalculating the division of household goods and gifts, (c) including
    a $4,500 loan as a marital debt, and (d) determining the 2012 tax debt was a marital debt; (8) by
    failing to include standard provisions in the decree to protect Dena’s interests in David’s military
    retirement pay; (9) by failing to award alimony to Dena; and (10) by failing to equitably divide the
    GAL fees and failing to order David to pay any of Dena’s attorney fees.
    IV. STANDARD OF REVIEW
    In actions for dissolution of marriage, an appellate court reviews the case de novo on the
    record to determine whether there has been an abuse of discretion by the trial judge. Coufal v.
    Coufal, 
    291 Neb. 378
    , 
    866 N.W.2d 74
    (2015). This standard of review applies to the trial court’s
    determinations regarding custody, child support, the division of property, alimony, and attorney
    fees. 
    Id. Child custody
    and parenting time determinations are matters initially entrusted to the
    discretion of the trial court, and although reviewed de novo on the record, the trial court’s
    determination will normally be affirmed absent an abuse of discretion. See State on behalf of
    Maddox S. v. Matthew E., 
    23 Neb. Ct. App. 500
    , 
    873 N.W.2d 208
    (2016).
    An abuse of discretion occurs when a trial court bases its decision upon reasons that are
    untenable or unreasonable or if its action is clearly against justice or conscience, reason, and
    evidence. 
    Id. A judicial
    abuse of discretion requires that the reasons or rulings of the trial court be
    clearly untenable insofar as they unfairly deprive a litigant of a substantial right and a just result.
    
    Id. In child
    custody cases, where the credible evidence is in conflict on a material issue of fact,
    the appellate court considers, and may give weight to, the fact that the trial judge heard and
    observed the witnesses and accepted one version of the facts rather than another. 
    Id. -3- V.
    ANALYSIS
    1. PARENTING TIME AWARDED TO DAVID
    The district court found that both Dena and David were fit and proper persons to have the
    care, custody, and control of their minor children, but that it was in the best interests of the minor
    children that custody be awarded to Dena, subject to David’s graduated and “therapeutic”
    parenting schedule. The schedule begins with bi-monthly therapeutic parenting time for five
    months and increases thereafter until after 11 months when David would have parenting time every
    other weekend from 8 a.m. on Saturday until 5 p.m. on Sunday. Holiday parenting time was also
    scheduled.
    Dena argues that the amount of parenting time awarded to David “is far in excess of that
    which he is physically capable of exercising at this time, not in line with the recommendation of
    the expert witness, and not in the best interests of the minor children.” Brief for appellant at 16.
    Dena claims that David’s “physical health is a real problem,” and the family’s therapist, Traci
    Penrod-McCormick, “clearly indicated that it would not be in the best interests of the children to
    extend visitation longer than 3-4 hours at a time.” Brief for appellant at 16.
    Penrod-McCormick has been the family’s therapist since July 2013; she was agreed upon
    by the parties and the GAL. She received a master’s degree in social work in 2004, and is a licensed
    clinical social worker and a licensed independent mental health practitioner in Nebraska. Children
    and families have been the focus of Penrod-McCormick’s professional and clinical experience.
    She saw just the children “maybe one or two times a month.” In September or October 2013, she
    started sessions with the children and David, and according to Penrod-McCormick, David had
    “about twelve” therapeutic visits with the children since that time until mid-August 2015.
    Penrod-McCormick said the children “function fine in their daily lives and at school.” She
    has discussed “having visitation with their father,” and in the beginning “it became pretty volatile,
    lots of anger came out, and [she] didn’t think [they] were making a lot of progress at that point.”
    The children were frustrated, “feeling as though their father wasn’t understanding where they were
    coming from emotionally, and then his response to that, they became upset.” According to
    Penrod-McCormick, David would “say he was sorry and he loved them. And then he would say,
    but you have to think about how I feel. You have to think about [sic] from my perspective.”
    Penrod-McCormick thought this made it difficult for the children “to feel like [David] was hearing
    them.” She did not believe there had been any progress made in the relationship between David
    and the children since they started therapy two years prior. She described their relationship as
    “[s]uperficial.” She explained:
    Dad is always very open about how he loves them and wants to see them. He’s very
    open, but it doesn’t go any further than that. The kids will talk about what’s going on at
    school. They’ll talk about their sporting events. But it doesn’t go any further than that.
    ....
    [David] attends, he asks questions, he asks how they are, asks how they’re doing,
    but it’s never - you know, there have been times where, like the kids have said, you say
    you’re going to come but you don’t come. But then that turns into, but I’m sick and you
    have to realize that I’m sick, and I can’t do this because I’m sick, but - and it just becomes
    a circle of - and kind of a rabbit hole of everybody going all these different ways and there’s
    -4-
    no resolution, so - but, for the most part, it’s just, how are things, how is it going, this is
    how I’m doing in this, this is how soccer is going, and that’s it.
    Going forward, she suggested continued therapy with David and her, “[a]nd then . . .
    moving into some visitation I think is fine.” However, Penrod-McCormick was concerned about
    long periods of parenting time, such as 6 to 8 hours of extended time or overnights, stating:
    I’ve heard over and over from everybody how sick [David] is, and at this point I
    am not in a place where I believe that he can emotionally and physically support these
    children outside of - in these long times, these long periods of time. There’s four active
    children that not only are busy but are active and intellectual.
    Penrod-McCormick said she was fine with 3 to 4 hours on a Saturday and Sunday, “[b]ut outside
    of that, I think it’s too much.” She also said David
    needs to be able to put his adult feelings aside and focus on the needs of - emotional needs
    of his children and attend to those, work through his adult stuff on his own, but his primary
    focus needs to be on his kids’ emotional needs in relation to getting them together. So
    accept that they’re angry, and instead of trying to constantly say, yeah, but, and make
    excuses for it, accept that they’re angry. Honor that anger and say, how can we move
    forward.
    Penrod-McCormick said she talked to David about this, “maybe even a year ago,” but there had
    been no progress on this.
    David argues that while he “has limitations that may not be experienced by other parents,
    they do not prevent him from acting as a father.” Brief for appellee at 13-14. David testified that
    during his parenting time with the children in 2013 (prior to the mandated therapeutic visitation),
    he took the children for ice cream and fries, they went on walks, went fishing, played games on
    the Wii, and watched movies. “The parties’ children are ages 11-18 (at the time of trial), and are
    old enough to assist in the procurement of their needs.” Brief for appellee at 14. David testified
    that “[i]f there was no court involved, it is my opinion that [Dena] would take the children and
    make sure they never saw me again.”
    Keeping the evidence and the court’s findings in mind, we now consider the legal principles
    governing parenting time matters. The trial court has discretion to set a reasonable parenting time
    schedule. Thompson v. Thompson, 
    24 Neb. Ct. App. 349
    , 
    887 N.W.2d 52
    (2016). The determination
    of reasonableness is to be made on a case-by-case basis. 
    Id. Parenting time
    relates to continuing
    and fostering the normal parental relationship of the noncustodial parent. 
    Id. See, also,
    Fine v.
    Fine, 
    261 Neb. 836
    , 
    626 N.W.2d 526
    (2001); Walters v. Walters, 
    12 Neb. Ct. App. 340
    , 
    673 N.W.2d 585
    (2004). The best interests of the children are the primary and paramount considerations in
    determining and modifying visitation rights. 
    Thompson, supra
    . The best interests inquiry has its
    foundation in both statutory and case law.
    Neb. Rev. Stat. 43-2923(6) (Reissue 2016) provides that in determining custody and
    parenting arrangements:
    [T]he court shall consider the best interests of the minor child, which shall include, but not
    be limited to, consideration of . . . :
    -5-
    (a) The relationship of the minor child to each parent prior to the commencement
    of the action or any subsequent hearing;
    (b) The desires and wishes of the minor child, if of an age of comprehension but
    regardless of chronological age, when such desires and wishes are based on sound
    reasoning;
    (c) The general health, welfare, and social behavior of the minor child;
    (d) Credible evidence of abuse inflicted on any family or household member . . . ;
    and
    (e) Credible evidence of child abuse or neglect or domestic intimate partner
    abuse. . . .
    Other pertinent factors include the moral fitness of the child’s parents, including sexual
    conduct; respective environments offered by each parent; the age, sex, and health of the child and
    parents; the effect on the child as a result of continuing or disrupting an existing relationship; the
    attitude and stability of each parent’s character; and parental capacity to provide physical care and
    satisfy educational needs of the child. Robb v. Robb, 
    268 Neb. 694
    , 
    687 N.W.2d 195
    (2004).
    Based on the evidence, the court’s findings, and the foregoing legal principles, we cannot
    say that the district court abused its discretion in the parenting time awarded to David.
    2. DOXEY FAMILY
    Clearly, Dena does not think much of David’s girlfriend, Kimberli. Kimberli had filed a
    protection order against Dena for stalking Kimberli’s children, and Dena says “the allegations were
    so unfounded that the case was dismissed after [Kimberli’s] testimony and without [Dena] having
    to even put forth a defense.” Brief for appellant at 20. Dena also expressed concern about
    Kimberli’s adult son, Andrew, who Dena believed, but was unable to prove, was involved in a
    juvenile case of a sexual nature. Based upon alleged inconsistent statements from David and
    Kimberli’s testimony on this issue, Dena claims, “It is obvious [Kimberli] did not tell the truth and
    that makes her even more dangerous to the Araujo children. She is someone willing to defy court
    orders[,] . . . file protection orders without any legal or factual basis, and lie under oath in court.”
    Brief for appellant at 21.
    David argues that “Dena has provided no concrete, direct evidence as to the supposed
    allegations against Andrew,” and that she “continues to assert allegations of a sexual nature, but
    failed to bring forth any evidence that such an event occurred.” Brief for appellee at 17. “Dena’s
    opposing testimony and belief that Kimberli lied regarding the supposed allegations against
    Andrew, does not automatically make the allegations true.” 
    Id. Furthermore, “[i]t
    is evident from
    Dena’s testimony that she does nothing to help foster a relationship between her children and their
    father or Kimberli.” 
    Id. at 18.
    When asked if she told the children that David’s live-in girlfriend is
    someone with whom they should not have a relationship, Dena responded:
    The kids hate Kim. They despise her. . . . You know, they’re very bright kids, and
    they’ve been fortunate enough to grow up around families where the children live with
    both of their parents and they know this is wrong. I don’t need to spell it out for them. It’s
    wrong. They’re Christians. They know right from wrong.
    -6-
    Penrod-McCormick testified that the children are angry with Kimberli’s “presence,” and
    there have been interactions between her and the children “that have upset the children, and at this
    point they stated they are not comfortable being around her nor do they want to have contact with
    her.” The children “do not want to be in the presence of the Doxey family at all.” On
    cross-examination, Penrod-McCormick was asked how many times the children had been around
    Kimberli. Penrod-McCormick said “I know for sure the two younger kids during one visitation.”
    David argues that the trial court weighed the evidence and testimony presented and
    determined that no limitation on visitation was necessary and, therefore, did not provide one. We
    agree with David’s summation. Based on the evidence presented, the district court’s failure to
    prohibit the Doxey family from having contact with the parties’ children was not an abuse of
    discretion.
    3. CHILD SUPPORT
    Commencing December 1, 2015, David was ordered to pay $1,535 per month in child
    support for four children, which reduced to $1,309 per month when only three children remained
    as minors, $1,137 per month for two children, and $781 per month when only one child remained
    a minor. Dena contends the district court adopted a child support calculation which did not comport
    to the evidence presented at trial, wrongly assigned incomes to each party, and wrongly credited
    David for monthly health care premiums related to the children.
    (a) David’s Income
    Regarding income, Dena claims that exhibit 7 (offered by David) shows two primary
    sources of income received each month: Veterans Affairs (VA) disability of $3,776 per month (not
    taxed) and military retirement pay of $1,676 per month (taxed). The child support worksheet
    incorporated into the decree shows $3,700 in non-taxable income and $985.33 in taxable monthly
    income. Dena argues that the non-taxable VA disability should reflect the full $3,776 per month,
    and with regard to the military retirement pay, that amount should have been $1,406 (this accounts
    for the $270 per month awarded to Dena from David’s military retirement pay). Dena believes the
    district court relied upon exhibit 22, which she claims contains incorrect information.
    Exhibit 7 actually shows that David’s gross military retirement pay is $2,053 per month,
    and after “SBP Costs” and federal and state income tax deductions, his net pay is $1,676.82. In his
    brief, David acknowledges the court’s error, and agrees that his net retirement pay amount (after
    accounting for the $270 in military retirement pay awarded to Dena) should have been $1,406
    ($1,676 minus $270).
    As for David’s non-taxable disability pay, Exhibit 7 contains a letter from the VA, showing
    that David was entitled to a monthly payment of $3,712.87 because he was a Veteran with five
    dependents. Dena’s assertion that David’s VA disability is $3,776 per month comes from a bank
    statement in exhibit 7 showing a deposit of $3,776 into David’s bank account in May 2015.
    According to David’s testimony, the extra amount of the deposit above the $3,712.87 can be
    attributed to money he received from donated leave; he testified that at the time of trial that money
    from donated leave is no longer available to him. We cannot say that the court’s use of $3,700 for
    David’s VA disability was an abuse of discretion (especially since, as noted below, the district
    court also attributed a lower hourly wage to Dena’s employment).
    -7-
    Having reviewed the record, we find that David’s total monthly income includes $3,700
    from non-taxable disability, and $2,053 in gross military retirement pay. From his gross military
    retirement pay, federal and state income taxes will be deducted, as will the “SBP Costs” which
    were not challenged by Dena. As will be discussed later in this opinion, the district court
    incorrectly calculated the military retirement pay awarded to Dena; under our later modification,
    Dena is awarded $363 per month from David’s military retirement pay. Accordingly, in our child
    support calculation, David will also receive a credit for the $363 in military retirement pay awarded
    to Dena. We will modify the child support worksheet accordingly, as discussed in more detail later.
    (b) Dena’s Income
    The district court attributed a total monthly income of $3,705 to Dena. The court used “a
    3-year average for trust distribution, and a percentage split of [David’s] military pension of
    $270.00 owed to [Dena] in determining gross income.” As will be discussed later, the 3-year
    average for the trust distribution from 2013 to 2015 was $18,000 ($1,500 per month). Using the
    numbers above, the district court necessarily attributed $1,935 per month to Dena’s income from
    employment; this is the same amount David attributed to Dena’s employment income in his
    proposed child support calculation (exhibit 22). Although David said the $1,935 per month income
    was calculated using $11.25 per hour for a 40-hour workweek, by our calculation $1,935 per month
    equates to $11.16 per hour, 40 hours per week, 52 weeks per year.
    With regard to Dena’s income, she claims the $44,460 per year ($3,705 per month) in
    income that the district court attributed to her was “well above what the evidence suggests.” Brief
    for appellant at 24. She earns $11 per hour and works “about 30 hours per week, 42 weeks out of
    the year.” 
    Id. According to
    her testimony, at the time of trial, she was working as a “para” for
    special education students earning $11.27 per hour. Dena testified that in Spring 2014, she was
    working 32.5 hours per week. There was no other testimony regarding the number of hours per
    week she worked, nor the number of weeks per year. However, she did testify that she is able to
    drop her daughter off at school and pick her up at the end of the day, and if the children have a day
    off, so does Dena; this suggests a school day schedule. When asked if she had applications out for
    other employment, Dena said, “No. This . . . is the perfect job,” because it allowed her to have the
    same schedule as her children.
    David argues that Dena has the ability to work year-round, but has voluntarily opted out.
    Dena testified that she can “work summer school” but did not do so in either 2014 or 2015. In
    2014, she was preparing for trial, which “was supposed to be the court date at that point.” And, “I
    needed to prepare myself for this. There have been a lot of lies told, and I needed to have a set-up
    to -- to demonstrate the truth.” David argues that “[u]nder the Child Support Guidelines, it is
    completely within the discretion of the trial court to impute a wage to Dena that comports with her
    capacity to earn,” and he should not be penalized for her choice to remain at home. Brief for
    appellee at 20.
    In general, child support payments should be set according to the Nebraska Child Support
    Guidelines. Freeman v. Groskopf, 
    286 Neb. 713
    , 
    838 N.W.2d 300
    (2013). The guidelines provide
    that “[i]f applicable, earning capacity may be considered in lieu of a parent’s actual, present income
    and may include factors such as work history, education, occupational skills, and job opportunities.
    Earning capacity is not limited to wage-earning capacity, but includes moneys available from all
    -8-
    sources.” 
    Freeman, 286 Neb. at 721
    , 838 N.W.2d at 307. See, also, Neb. Ct. R. § 4-204 (rev. 2016).
    Use of earning capacity to calculate child support is useful “when it appears that the parent is
    capable of earning more income than is presently being earned.” 
    Freeman, 286 Neb. at 721
    , 838
    N.W.2d at 307.
    Dena testified that she earns $11.27 per hour, and by choice does not work full-time. In
    addition, she was not looking for different employment because she liked having the same schedule
    as her children. As stated previously, it appears that the district court attributed $1,935 per month
    to Dena’s income from employment; the same amount David attributed to Dena’s employment
    income in his proposed child support calculation (exhibit 22). This monthly amount equates to
    $11.16 per hour, 40 hours per work, 52 weeks per year. Based on our review of the record, we
    cannot say that the district court abused its discretion in attributing such earning capacity to Dena.
    Dena also acknowledges attribution of $270 (now modified to $363) in income per month
    as a result of the award from David’s military retirement, but challenges the court’s use of a 3-year
    average for her trust distribution. Dena testified that she receives an annual payout from her
    father’s estate. She claims the only evidence of her inheritance distributions is found in exhibit 24,
    which shows a 3-year average for 2013-2015 of $18,000 per year ($1,500 per month), and “there
    is no evidence to the contrary.” Brief for appellant at 24. See, also, Nebraska Child Support
    Guidelines, worksheet 1 (fifth footnote) (income may be averaged in the event of substantial
    fluctuations of annual earnings); Gress v. Gress, 
    274 Neb. 686
    , 
    743 N.W.2d 67
    (2007) (3-year
    average to be used when averaging income). Dena also argues that the inheritance should not be
    attributed as income for child support purposes, and “leave[s] this for this Court to decide.” 
    Id. With regard
    to Dena’s inheritance, David argues that it was properly considered by the court as a
    source of funds for purposes of child support because the court must consider income derived from
    all sources.
    For purposes of calculating child support, the court must consider the total monthly income,
    which is “income of both parties derived from all sources, except all means-tested public assistance
    benefits which includes any earned income tax credit and payments received for children of prior
    marriages.” § 4-204 (emphasis supplied). This includes trust distributions. See Hughes v. Hughes,
    
    14 Neb. Ct. App. 229
    , 
    706 N.W.2d 569
    (2005) (for purposes of child support, husband’s income
    included income generated from his mother’s trust). See, also, Marcovitz v. Rogers, 
    267 Neb. 456
    ,
    
    675 N.W.2d 132
    (2004) (profits generated from real estate development entities, in which ex-wife
    had inherited ownership interest, constituted “income” for purposes of calculating child support).
    Accordingly, the district court properly included Dena’s trust distributions when determining her
    income; as she noted, the 3-year average for 2013 to 2015 was $18,000 ($1,500 per month), which
    appears to be the amount used by the district court.
    Having reviewed the record, we find that Dena’s total monthly income includes $1,935
    from employment, $363 from David’s military retirement pay, and $1,500 from trust distributions;
    a total of $3,798. We will modify the child support worksheet accordingly, as discussed in more
    detail later.
    (c) Health Insurance Credit
    As to the $93 per month health insurance premium credit given to David, Dena argues that
    David testified at previous hearings that his monthly cost for himself and the children was $45.
    -9-
    Dena says the only exhibit offered to show health premium costs was exhibit 23, and it reflects a
    past due amount of $46.32. She also says “[i]t is unknown as to why Exhibit 23 shows the current
    amount due of $92.64, but it is exactly 2x the amount past due which cannot be an accident.” Brief
    for appellant at 26. At trial, David testified that his health insurance premium cost was $138 per
    month. But in his brief he argues that the court can easily surmise from exhibit 23 that the monthly
    cost for the health insurance premium is $93. We have reviewed exhibit 23, a UnitedHealthcare
    Statement dated January 12, 2015, and it shows the total amount due as $138.96; this included
    $46.32 (past due) plus $92.64 (current due). Exhibit 23 was the only documentary evidence of the
    health insurance premium presented to the district court, and it was the district court’s decision to
    attribute $93 per month to the health insurance premium; this was not an abuse of discretion.
    Furthermore, because this is the only documentary evidence in the record regarding the premium,
    we cannot say that the district court abused its discretion in awarding the entire amount as a credit
    in the child support worksheet.
    (d) New Child Support Calculation
    Based on the foregoing, we have modified the child support calculation and attached the
    worksheet to this opinion as appendix A. In our calculation, Dena was attributed a total monthly
    income of $3,798. David was attributed a total monthly income of $2,053 from his military
    retirement pay, and tax-exempt income of $3,700 from his VA disability. David was also given
    “Other Deductions” totaling $497.62 ($363 for military retirement pay awarded to Dena and
    $134.62 for “SBP Costs” which were not challenged by Dena), and a health insurance premium
    credit of $93. Finally, because the district court ordered that each party was entitled to claim two
    minor children for dependency and exemption benefits, our calculation includes three exemptions
    for each party (the party, plus two children).
    Pursuant to the new calculation, David’s child support obligation is $1,642 per month for
    four children; $1,400 per month for three children; $1,219 per month for two children; and when
    only one child remains a minor, David shall pay $844 per month. We modify the decree
    accordingly.
    (e) Order for Direct Payment
    Dena also contends that the court should have ordered that child support payments be
    directly paid from David’s VA disability, if such a direct payment is allowed. David contends that
    Dena never presented this issue to the trial court and that “‘an issue not properly presented to and
    passed upon by the trial court may not be raised on appeal.’” Brief for appellee at 22 (quoting
    Gebhardt v. Gebhardt, 
    16 Neb. Ct. App. 565
    , 575, 
    746 N.W.2d 707
    , 715 (2008)). We agree with
    David that Dena has not preserved the issue for appeal.
    (f) Plain Error
    Although not assigned or argued by the parties, we note an issue of plain error. Plain error
    is error plainly evident from the record and of such a nature that to leave it uncorrected would
    result in damage to the integrity, reputation, or fairness of the judicial process. Sickler v. Sickler,
    
    293 Neb. 521
    , 
    878 N.W.2d 549
    (2016).
    - 10 -
    In the decree, the district court ordered that the uninsured/nonreimbursed healthcare
    expenses incurred on behalf of the minor children were to be allocated as follows: “thirty percent
    (30%) to be paid by [Dena] and sixty percent (60%) to be paid by [David].” However, the district
    court’s allocation of expenses does not equal 100-percent. The discrepancy was raised at the
    motion for new trial, but not raised in the briefs on appeal. Accordingly, finding plain error, we
    modify the decree so that the uninsured/nonreimbursed healthcare expenses incurred on behalf of
    the minor children are allocated 40-percent to Dena and 60-percent to David. This is in line with
    each parent’s respective percent share of the child support obligation. See Neb. Ct. R. § 4-215 (rev.
    2011).
    4. TAX EXEMPTIONS
    Dena argues that the trial court erred by not awarding her all four exemptions for 2015,
    because David claimed all four children in 2013 and two children in 2014 (despite the court
    awarding all four exemptions to Dena for 2014). David argues that the tax exemption issue was
    clearly within the purview of the trial court to determine. Upon our de novo review, we cannot say
    that the district court abused its discretion in awarding Dena only two, rather than all four,
    dependency exemptions for 2015.
    5. CONTEMPT ACTIONS FILED BY DENA
    Dena argues, “The Court erred by not finding [David] in contempt for failure to pay child
    support as alleged and as supported by the evidence adduced at trial. Actually, the Court made no
    actual finding as to the show cause issues, but such are deemed to have been denied absent a ruling
    to the contrary.” Brief for appellant at 36. According to Dena, two contempt actions were filed in
    this case: the first contempt action was filed on September 9, 2014, for failure to pay child support,
    and it was “basically merged with the second contempt action” filed on July 20, 2015, based upon
    a continued failure to pay child support. Brief for appellant at 37. She contends that the district
    court only needed to rule on the second action. (Neither the September 2014 nor the July 2015
    pleadings appear in our record.) Dena claims that over a 24-month period from July 2013 through
    June 2015, David paid only $36,800 of the $52,000 owed in child support. She acknowledges that
    David paid an additional $3,300 just before trial, but even so, he still “underpaid $13,000 in child
    support during the period of time related to either or both of the show cause actions.” Brief for
    appellant at 37. Dena states that David had the income, but he chose not to pay the child support
    owed.
    Dena contends that the contempt filings also raised David’s failure to make house payments
    as ordered. According to Dena, “David chose to pay his new debts related to the Doxey family, his
    new life, and the debts related to his new house, instead of paying the Court ordered debts for the
    Araujo family.” Brief for appellant at 38.
    David argues that “[t]here is nothing in the record to indicate that Dena preserved her
    argument for appeal regarding any alleged contempt of David. Additionally, there is nothing in the
    record before this court which would contemplate grounds for appeal, regarding contempt[.]” Brief
    for appellee at 28.
    As stated previously, our record does not contain any pleadings regarding an application(s)
    for contempt. However, the contempt action(s) were mentioned at various hearings in September
    - 11 -
    and November 2014 and in May 2015. It appears that the contempt action(s) were continued to the
    date of trial. And the record from the trial reflects that the contempt action(s) were to be heard at
    the same time as trial. The February 2016 divorce decree does not address the contempt action(s),
    and no other order disposing of the contempt action(s) appears in our record. Accordingly, while
    the decree itself was a final appealable order, we do not have jurisdiction over the contempt
    actions(s) because we lack a final appealable order of such action(s). See Belitz v. Belitz, 21 Neb.
    App. 716, 
    842 N.W.2d 613
    (2014) (application to modify custody and application for an order to
    show cause regarding contempt were two separate pleadings and presented separate issues even
    though heard at same time; one sought new relief, the other sought to enforce relief previously
    granted; each needed to be timely appealed). See, also, Michael B. v. Donna M., 
    11 Neb. Ct. App. 346
    ,
    
    652 N.W.2d 618
    (2002), overruled on other grounds, Smeal Fire Apparatus Co. v. Kreikemeier,
    
    279 Neb. 661
    , 
    782 N.W.2d 848
    (2010).
    6. CREDIT FOR TEMPORARY ORDER ARREARS
    Dena says that while the district court did include child support arrearages of $9,132 “in
    the balance sheet,” it failed to factor in “the arrears for missed house payments (ordered in lieu of
    alimony) into the balance sheet.” Brief for appellant at 28. We note that the “balance sheet” does
    not specifically state that the arrears included were for child support.
    Dena claims David made no house payments from December 2014 through November
    2015 when the court entered “its tentative findings in the case (11 months) or for the 14 months
    between the times the payments were reinstated and the Decree was entered by the Court thereby
    terminating the provisions of the temporary order.” 
    Id. Based on
    monthly house payments of
    $1,418 (exhibit 16), Dena claims the court failed to preserve the $15,598 (11 months) or the
    $19,852 (14 months) David was previously ordered to pay her under the temporary order. Dena
    contends the court should have done one of two things: (1) included the house payment arrears in
    the balance sheet for the marital estate, or (2) preserved such arrearage from the temporary order
    so that Dena could bring the issue in the form of a show cause action against David in the future.
    As stated previously, David’s failure to make mortgage payments was the subject of the
    contempt actions(s). Although the contempt actions(s) were heard at the same time as trial, the
    February 2016 divorce decree does not address the contempt action(s); nor does the decree
    specifically address the mortgage arrears. Because no other order disposing of the contempt
    action(s) appears in our record, we do not have jurisdiction over the contempt actions(s) because
    we lack a final appealable order of such action(s). See 
    Belitz, supra
    . See, also, Michael 
    B., supra
    .
    7. DIVISION OF MARITAL ESTATE
    In a divorce action, the purpose of a property division is to distribute the marital assets
    equitably between the parties. Stanosheck v. Jeanette, 
    294 Neb. 138
    , 
    881 N.W.2d 599
    (2016).
    Equitable property division under Neb. Rev. Stat. § 42-365 (Reissue 2016) is a three-step process.
    
    Stanosheck, supra
    . The first step is to classify the parties’ property as marital or nonmarital. 
    Id. The second
    step is to value the marital assets and marital liabilities of the parties. 
    Id. The third
    step
    is to calculate and divide the net marital estate between the parties. 
    Id. The ultimate
    test in
    determining the appropriateness of a property division is fairness and reasonableness as
    determined by the facts of each case. 
    Id. See, also,
    Liming v. Liming, 
    272 Neb. 534
    , 547, 723
    - 12 -
    N.W.2d 89, 99 (2006) (“Although the division of property is not subject to a precise mathematical
    formula, the general rule is to award a spouse one-third to one-half of the marital estate, the polestar
    being fairness and reasonableness as determined by the facts of each case.”).
    The date on which a court values the marital estate should be rationally related to the
    property composing the marital estate. Brozek v. Brozek, 
    292 Neb. 681
    , 
    874 N.W.2d 17
    (2016).
    Generally, all property accumulated and acquired by either spouse during a marriage is part
    of the marital estate. 
    Brozek, supra
    . Exceptions include property that a spouse acquired before the
    marriage, or by gift or inheritance. 
    Id. Setting aside
    nonmarital property is simple if the spouse
    possesses the original asset, but can be problematic if the original asset no longer exists. 
    Id. Separate property
    becomes marital property by commingling if it is inextricably mixed with
    marital property or with the separate property of the other spouse. 
    Id. If the
    separate property
    remains segregated or is traceable into its product, commingling does not occur. 
    Id. The burden
    of
    proof rests with the party claiming that property is nonmarital. 
    Id. (a) Marital
    Residence Equity
    The district court awarded Dena the marital residence and attributed $41,112.54 in equity
    to it; she claims the equity should have only been $37,593 (a difference of $3,519.54). To arrive
    at its equity value, Dena claims the court erroneously relied upon David’s proffered balance on the
    mortgage as of April 30, 2014, which was nearly a year after David had vacated the residence.
    Dena says the home was valued at $242,000 (appraised value from exhibit 27) and the amount
    owed at the time of separation was $204,407, so the equity was $37,593. She says that exhibit 16
    shows the home mortgage balance to be $203,707 as of August 7, 2013. She then suggests the
    statements reflect the unpaid principal balance was decreasing by $350 per month with each
    payment. “Therefore, to determine the unpaid principal balance as of the date of separation, the
    Court simply needed to multiply $350 to the number of months between the date of separation and
    the date of the August statement (2 months) and then add that amount to the amount of unpaid
    principal balance on the August statement to determine that the unpaid principal balance in June
    2013 was approximately $204,407.00 ($203,707.00 + $700.00).” Brief for appellant at 30.
    David argues that “it is important for the court to note that during the parties’ separation,
    David was still making some mortgage payments for the marital home - payments that would allow
    the amount of equity on behalf of Dena to rise.” Brief for appellee at 25. He claims “[i]t is
    reasonable and within the Court’s discretion to consider payments made by David toward the
    marital home when dividing the assets.” 
    Id. He points
    out that Dena states the difference between
    the amount of equity calculated by the trial court and the amount that should have been used was
    $3,519.54. But, citing to exhibit 16, David states that the payments he made on the mortgage after
    separation total at least $7,089.75.
    “There is no ‘hard and fast’ rule concerning valuation dates so long as the selected date
    bears a rational relationship to the property to be divided, and the selected date is reviewed for an
    abuse of discretion.” Myhra v. Myhra, 
    16 Neb. Ct. App. 920
    , 928, 
    756 N.W.2d 528
    , 538 (2008). The
    district court’s decree does not specifically state how it reached the equity value of the marital
    home. But an equity value of $41,112.54, would mean a home mortgage of $200,887.46; this
    amount coincides with the unpaid principal balance in the mortgage statement dated April 30, 2014
    (exhibit 18, page 5). Exhibit 16, page 8, shows that the unpaid principal balance as of December
    - 13 -
    23, 2013, was $202,305. Exhibit 16 also shows that David paid the mortgage due through
    December. Because David was making the mortgage payments on the residence through
    December, the equity should follow. Therefore, the equity in the home should have been calculated
    at $39,695 ($242,000 appraised value - $202,305 unpaid balance in December 2013). Upon our
    de novo review, we find that the court overvalued the home equity by $1,417.54.
    (b) Division of Household Goods and Gifts
    The court attributed a value of $4,019 to Dena for household goods awarded to her, and a
    value of $525 awarded to David. Dena claims the court “made no less than 6 mistakes in its
    inclusion of multiple assets which should not have been considered marital assets.” Brief for
    appellant at 30. She claims a sofa and loveseat ($425 value) were delivered and paid for post-
    separation. David claims the sofa and loveseat were ordered before separation, and that Dena did
    not prove the asset was nonmarital. He acknowledges the conflicting testimony of the parties and
    states that in such cases it is for the trial court to make a judgment.
    Dena claims that a $30 mixer was premarital and two bedroom sets ($325 value) were
    purchased with inherited money. However, David claims she did not meet her burden of proving
    that the items were nonmarital.
    Dena claims that multiple items (valued at $620) were gifted to the children and yet
    credited to her in the division of debts and assets. She also claims a sauna was not included in the
    division of debts and assets; she claims the sauna was gifted to her, but that David sold it around
    the time of the divorce for $500 and used the money for his own purposes. David argues that
    Dena’s claims are unsubstantiated.
    After our de novo review of the record, we find that Dena did not meet her burden to prove
    that any of the foregoing items should have been considered nonmarital property. See Brozek v.
    Brozek, 
    292 Neb. 681
    , 
    874 N.W.2d 17
    (2016).
    (c) SAC Loan ($4,500)
    A “SAC Federal Credit Union” debt of $4,500 was determined to be marital and was
    assigned to David. Dena argues that “[t]here was very little if any credible evidence offered to
    support the notion that this was a marital debt.” Brief for appellant at 32-33. She says the only
    evidence of the loan is found in exhibit 18 which shows David took out a loan for $4,500 sometime
    prior to June 2013. “There was no evidence to support [Dena] having any idea that such Loan
    existed or what the purpose and use was” for the loan. Brief for appellant at 33. She argues it could
    have been used for a motorcycle deemed nonmarital, or to pay attorney fees or child support, and
    further, it is unknown into which bank account the loan was deposited. She claims David gave
    three different answers when questioned about the loan, and there was no evidence “as to which
    answer was correct - vehicle, motorcycle hobby or personal reasons.” 
    Id. David argues
    the loan was incurred during the time of the marriage and is therefore
    considered a marital debt unless proven otherwise by Dena, and she did not prove otherwise. He
    testified that Dena knew about the loan, which was for his hobby of building and restoring
    motorcycles, something in which even the children participated.
    Based upon our de novo review of the record, we cannot say that the district court abused
    its discretion when it determined that the debt was marital property and included it in the marital
    - 14 -
    estate. See Bergmeier v. Bergmeier, 
    296 Neb. 440
    , 
    894 N.W.2d 266
    (2017). We find no error with
    respect to this portion of the district court’s decree.
    (d) 2012 Tax Debt
    The district court determined that a 2012 tax debt of $2,365 was marital debt, and assigned
    that debt to David. Dena argues that there was insufficient evidence to support that this was a
    marital debt. Further, to the extent it could be justified as a marital debt, then the 2012 tax refund
    of $2,138 should have been a marital asset. David claimed the refund went into a joint account,
    but Dena claims “[n]o such deposit appears in the joint account statements” and Dena claimed she
    did not receive any of this refund.
    David testified that the tax bill ($2,365) was outstanding at the time of separation, but that
    he had paid the bill prior to trial. He further testified that the outstanding bill was for a joint tax
    return. He testified that the parties historically amended their tax returns once Dena started
    receiving checks from her father.
    After a de novo review of the record, we cannot say that the district court abused its
    discretion in determining that the 2012 tax debt was marital.
    (e) Equalization Payment
    The only adjustment we made to the court’s “balance sheet” is with regard to the equity in
    the marital residence, which we determined was $39,695 instead of $41,112.54; a difference of
    $1,417.54. Because the district court divided the marital estate 50/50, Dena’s equalization payment
    must be reduced by $708.77 ($1,417.54 ÷ 2). Her new equalization payment to David is $8,820
    and the decree is modified accordingly.
    8. MILITARY RETIREMENT
    The decree states: “[Dena] is awarded $270.00 of [David’s] net disposable military
    pension. The payment thereof shall commence on the first day of the month following the entry of
    the Decree of Dissolution of Marriage.” Although the decree does not specifically state that Dena
    is awarded $270 “per month,” we read the decree to award a monthly payment; and the parties do
    not dispute that the award was for $270 “per month.”
    Dena argues that a percentage of the military retirement pay should have been awarded
    rather than a set amount, and that by not using “the coverture method,” she will not receive cost
    of living increases or other such benefits. Brief for appellant at 39. Dena requests that the matter
    be remanded to the court “to determine how many months [David] was in the military and how
    many of those months overlapped with the marriage of the parties in order for the Court to
    determine what percentage of the retirement should be awarded to both [Dena] and [David].” 
    Id. However, David
    argues that Dena does not cite to any proof that she presented this issue to the
    trial court, and “[h]er failure to present issues she now wants to complain about, renders them void
    for consideration on appeal.” Brief for appellee at 29.
    David is correct that Dena never specifically asked the district court to use the coverture
    formula when determining Dena’s share of David’s military retirement pay. At trial, however,
    David raised the issue. David’s attorney stated, “I just wanted to put to [sic] the record the
    coverture formula.” Thereafter, between the attorney’s questions and David’s answers, the record
    - 15 -
    reveals that David had 248 months of total military service, of which 108 months were served
    while married to Dena. The coverture formula can be used when a portion of a retirement pension
    has been earned by one spouse during the marriage, with other portions being earned before and/or
    after the marriage. The coverture formula takes the number of months of service earned while
    married and divides that by the total number of months of service. See Bergmeier v. Bergmeier,
    
    296 Neb. 440
    , 
    894 N.W.2d 266
    (2017). In this case, 108 months divided by 248 months results in
    43.54 percent of David’s retirement pay being considered marital. If Dena was awarded one-half
    of that, she would receive 21.63 percent of David’s net monthly retirement pay, which at the time
    of trial was $1,676.82. This would result in Dena receiving $362.70 per month, if a fixed amount
    was awarded.
    However, instead of $362.70 per month being awarded to Dena, the district court ordered
    a fixed amount of $270 per month. The court provided no explanation for how that figure was
    determined. In our de novo review of the record, we conclude that the court’s figure appears to
    have been derived from exhibit 22, which was offered by David. That exhibit indicates that David’s
    monthly military retirement pay is $1,256, an amount we know is not correct in light of our review
    of David’s income earlier in this opinion. We have previously determined that David’s net monthly
    retirement pay is $1,676.82. Exhibit 22 also reflects that Dena’s portion of the military retirement
    is an “[a]nticipated 21.55 percent,” which is about one-half of the 43.54 percent we determined
    above to be the marital portion of David’s retirement pay. If the district court relied upon that net
    monthly benefit amount ($1,256) and percentage (which appears to derive from the coverture
    formula), the resulting amount for Dena’s share would be $270.66. Therefore, we conclude the
    district court arrived at the fixed amount of $270 per month by relying on an inaccurate monthly
    military retirement figure set forth in exhibit 22. Accordingly, because David’s net monthly
    retirement pay is actually $1,676.82, we find plain error in the fixed dollar amount awarded, and
    modify the fixed monthly amount from $270 to $363 per month ($1,676.82 × 21.63 percent =
    $362.70). Although Dena argues that the court should have simply awarded a percentage rather
    than a fixed amount so that she can receive cost of living adjustments, she does not point to any
    evidence in the record where this request was made to the district court. And our review of the
    federal law applicable to dividing military retirement pay indicates that a court can order either a
    percentage or a fixed monthly amount, with the latter excluded from receiving cost of living
    adjustments. See 10 U.S.C.A. § 1408(a)(2) and (4) (2010 & Cum. Supp. 2017). Since the district
    court could award either option, and Dena failed to put on evidence as to why a percentage award
    was more appropriate than a fixed amount under the circumstances of this case, we cannot say the
    district court abused its discretion in choosing a fixed award over a percentage award. Accordingly,
    we modify only the amount of the award as noted above.
    Additionally, Dena says the decree fails to address the survivor benefit plan (SBP) “which
    is presently available to [Dena] pursuant to the original election made upon [David’s] retirement
    while the parties were still married.” Brief for appellant at 38. She claims that David could change
    his election at any time, and could remove Dena and “insert his new wife as the beneficiary of the
    SBP[.]” Brief for appellant at 39. “The Court should have specifically ordered that the SBP benefit
    is awarded to [Dena] and that [David] has no right to change such election if such option is
    available to him or may become available to him in the future.” 
    Id. - 16
    -
    David argues that “[a]t no time prior to this appeal did Dena argue that David should
    preserve the original [SBP] election made on his retirement plan during the parties’ marriage.”
    Brief for appellee at 29. And “[n]owhere in Dena’s brief does she cite to any proof that she
    presented to the trial court the [SBP] election issue[.]” 
    Id. David is
    correct that Dena never raised the SBP election issue to the district court. Further,
    Dena has provided us with no case law in her brief showing us that she is definitively entitled to
    the SBP election. Because this issue was not presented to or ruled on by the district court, we will
    not consider the issue in this appeal. See Hargesheimer v. Gale, 
    294 Neb. 123
    , 
    881 N.W.2d 589
    (2016) (appellate court will not consider issue on appeal that was not presented to or passed upon
    by trial court).
    9. ALIMONY
    David was ordered to pay the home mortgage of approximately $1,400 per month in lieu
    of temporary alimony. The temporary order filed on August 26, 2013, ordered David to pay the
    mortgage payment and the basic utilities on the marital residence occupied by Dena; although this
    order did not say such payment was “in lieu of alimony,” a complete reading of the record shows
    that was the intent of the mortgage payment. As noted previously in this opinion, David did pay
    the mortgage through December 2013, but has made no payments since that time (his mortgage
    obligation was apparently suspended from January through November 2014).
    Dena says she “was a stay-at-home mother by agreement of the parties for nearly 20 years
    and she has very limited employment marketability and no post high school degrees with which
    she can depend upon to obtain employment or make a living good enough to independently provide
    for herself and her four children.” Brief for appellant at 40. Although noting David’s 100-percent
    disability might weigh against alimony presently, she suggests the district court erred by “not
    finding that an alimony award of $1 at least be awarded to [Dena] so that a modification action
    could be filed in the future if a material change in circumstances exists to merit such modification.”
    
    Id. David claims
    that the district court did not abuse its discretion because he is on a fixed
    income due to disability, whereas Dena has the ability to engage in gainful employment and has
    outside sources of income, including a large inheritance. He argues that to require him “to provide
    for an able-bodied, working adult is not equitable in these circumstances.” Brief for appellee at 31.
    In considering alimony, a court should weigh four factors: (1) the circumstances of the
    parties, (2) the duration of the marriage, (3) the history of contributions to the marriage, and (4)
    the ability of the party seeking support to engage in gainful employment without interfering with
    the interests of any minor children in the custody of each party. Brozek v. Brozek, 
    292 Neb. 681
    ,
    
    874 N.W.2d 17
    (2016). In addition to the specific criteria listed in § 42-365, a court should consider
    the income and earning capacity of each party and the general equities. 
    Brozek, supra
    .
    The statutory criteria for dividing property and awarding alimony overlap, but the two
    serve different purposes and courts should consider them separately. 
    Id. The purpose
    of a property
    division is to distribute the marital assets equitably between the parties. 
    Id. The purpose
    of alimony
    is to provide for the continued maintenance or support of one party by the other when the relative
    economic circumstances and the other criteria enumerated in § 42-365 make it appropriate. 
    Brozek, supra
    .
    - 17 -
    The evidence in the record supports the district court’s decision to deny an alimony award.
    David has significant health issues and, as noted by Dena, he is 100-percent disabled. We recognize
    that Dena was a stay-at-home mother for a number of years. However, at the time of the divorce
    hearing, the parties’ youngest child was almost 11 years old and Dena was working as a “para” for
    special education students earning $11.27 per hour; she had the opportunities to work during the
    summers, but chose not to do so. Additionally, Dena had significant inheritance monies. See
    Bauerle v. Bauerle, 
    263 Neb. 881
    , 
    644 N.W.2d 128
    (2002) (when entering decree for alimony,
    court may take into account all property owned by parties at time of decree, whether accumulated
    by joint efforts or acquired by inheritance). After a de novo review of the record and considering
    the circumstances of this case, we conclude that the denial of alimony was not an abuse of
    discretion.
    10. GAL AND ATTORNEY FEES
    The court ordered Dena and David to each pay one-half the $1,726.73 GAL fee. Dena says
    her income is “substantially lower” than David’s income, and further, “the need for a GAL was
    directly related to [David’s] failure to maintain a regular relationship with his children and attempts
    to reintegrate him with the children.” Brief for appellant at 41. Dena also claims she did not want
    to have the GAL in court during trial, but that David asked him to be present, thereby adding to
    the GAL’s expenses. Dena argues that the court should have ordered David to pay all of the GAL’s
    fees, or for each party to pay in proportion to their current incomes (approximately one-third by
    Dena, two-thirds by David). David argues that despite Dena’s claims that the GAL was secured as
    a result of his actions, the GAL was appointed subsequent to Dena’s request for the appointment;
    therefore, the court correctly and properly split the GAL fees equally between the parties. Under
    the circumstances of this case, the district court did not abuse its discretion in ordering each party
    to pay 50-percent of the GAL fees. See Smith v. Smith, 
    222 Neb. 752
    , 
    386 N.W.2d 873
    (1986)
    (allowance, amount, and allocation of guardian ad litem fee is matter within initial discretion of a
    trial court, involves consideration of equities and circumstances of particular case, and will not be
    set aside on appeal in absence of an abuse of discretion by trial court).
    As for attorney fees, Dena claims that David: failed to pay child support for long periods
    of time; failed to pay the house payment; failed to answer discovery; caused multiple contempt
    actions and motions to compel to be filed; refused to pay uncovered medical expenses; “lied to the
    Court about his income being reduced” and that he lost his job, “all the while continuing to collect
    a full six-figure salary until just a few months prior to the trial”; and refused to pay therapy
    expenses. Brief for appellant at 42. These “actions/inactions” by David “significantly increased
    attorney fees” for Dena, and therefore, she argues that the court erred by not ordering David to pay
    a reasonable amount in attorney fees to her.
    David argues that “Dena mischaracterizes the evidence regarding David’s participation in
    these proceedings,” and that he “participated despite suffering many health related issues.” Brief
    for appellee at 32. Further, “[t]here is no indication that David acted frivolously in these
    proceedings and he should not be required to bear the burden of both parties’ attorneys where Dena
    has been equally involved in many of the issues the parties have faced over the last several years.”
    
    Id. - 18
    -
    A uniform course of procedure exists in Nebraska for the award of attorney fees in
    dissolution cases. Brozek v. Brozek, 
    292 Neb. 681
    , 
    874 N.W.2d 17
    (2016). A dissolution court
    should consider the nature of the case, the amount involved in the controversy, the services actually
    performed, the results obtained, the length of time required for preparation and presentation of the
    case, the novelty and difficulty of the questions raised, and the customary charges of the bar for
    similar services. 
    Id. After reviewing
    the relevant factors, we conclude that the district court did not
    abuse its discretion by declining to award Dena attorney fees in the decree.
    VI. CONCLUSION
    For the reasons stated above, we find that the district court overvalued the equity in the
    marital residence by $1,417.54. As a result of the adjustment, Dena’s equalization payment to
    David should be $8,820, and we modify the decree accordingly. We further modify the decree so
    that child support is consistent with the worksheet attached to this opinion. Additionally, finding
    plain error, we modify the decree so that (1) the uninsured/nonreimbursed healthcare expenses
    incurred on behalf of the minor children are allocated 40 percent to Dena and 60 percent to David;
    and (2) Dena’s share of David’s military retirement pay shall be $363 per month. We affirm the
    remainder of the decree.
    AFFIRMED AS MODIFIED.
    - 19 -
    APPENDIX A
    Nebraska Child Support Calculator
    Case Name: Araujo v. Araujo
    Worksheet 1 - Basic Income and Support Calculation
    Mother: Head of Household / 3 Exemptions / Not Self Employed
    Father: Single / 3 Exemptions / Not Self Employed
    Line Description                                        Mother      Father
    1     Total Monthly Income                              $3,798.00 $2,053.00
    1     Tax-Exempt Income                                     $0.00 $3,700.00
    2.a Taxes - Federal                                       $245.33     $51.13
    2.a Taxes - Nebraska                                       $76.18     $17.78
    2.b FICA - Social Security                                $235.48    $127.29
    2.b FICA - Medicare                                        $55.07     $29.77
    2.c   Retirement                                            $0.00       $0.00
    2.d Previously Ordered Support                              $0.00       $0.00
    2.e Regular Support for Other Children                      $0.00       $0.00
    2.f   Health Insurance Premium for Parent                   $0.00       $0.00
    Other Deductions                                      $0.00    $497.62
    Child Tax Credit                                    ($0.00)     ($0.00)
    2.g Total Deductions                                      $612.05    $723.60
    3     Net Monthly Income                                $3,185.95 $5,029.40
    4     Combined Net Monthly Income                            $8,215.35
    5     Combined Net Annual Income                            $98,584.20
    6     Each Parent’s Percent                               38.78%      61.22%
    7     Monthly Support from Table (4 Children)                $2,741.00
    8     Health Insurance Premium for Children                 $0.00     $93.00
    9     Total Obligation                                       $2,834.00
    10    Each Parent’s Monthly Share                       $1,099.03 $1,734.97
    11    Credit For Health Insurance Premium Paid            ($0.00)    ($93.00)
    12    Each Parents’ Final Share (4 Children, rounded) $1,099.00 $1,642.00
    Worksheet 4 - Number of Children Calculation (final shares are rounded to the nearest whole dollar)
    No.        Table          Total Including      Mother’s Share     Father’s Share of Mother’s Final     Father’s Final
    Children   Amount         Health Ins.          of Total           Total             Share              Share
    4        $2,741.00             $2,834.00          $1,099.03          $1,734.97        $1,099.00          $1,642.00
    3        $2,346.00             $2,439.00            $945.84          $1,493.16           $946.00         $1,400.00
    2        $2,050.00             $2,143.00            $831.06          $1,311.94           $831.00         $1,219.00
    1        $1,437.00             $1,530.00            $593.33            $936.67           $593.00          $844.00
    - 20 -