LYNNE M. OLT VS. J. BRIAN OLT (FM-08-0868-05, GLOUCESTER COUNTY AND STATEWIDE) ( 2020 )


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  •                                  NOT FOR PUBLICATION WITHOUT THE
    APPROVAL OF THE APPELLATE DIVISION
    This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the
    internet, this opinion is binding only on the parties in the case and its use in other cases is limited . R. 1:36-3.
    SUPERIOR COURT OF NEW JERSEY
    APPELLATE DIVISION
    DOCKET NO. A-5156-18T1
    LYNNE M. OLT,
    Plaintiff-Respondent,
    v.
    J. BRIAN OLT,
    Defendant-Appellant.
    ____________________________
    Argued telephonically April 1, 2020 –
    Decided May 1, 2020
    Before Judges Whipple, Gooden Brown and Mawla.
    On appeal from the Superior Court of New Jersey,
    Chancery Division, Family Part, Gloucester County,
    Docket No. FM-08-0868-05.
    Ted M. Rosenberg argued the cause for appellant.
    Peter M. Halden argued the cause for respondent
    (Borger Matez, PA, attorneys; Peter M. Halden, on the
    brief).
    PER CURIAM
    In this post-judgment matrimonial matter, defendant (father) appeals from
    the February 8, 2019 Family Part order increasing his child support obligation
    to $265 per week, the May 24, 2019 order denying his motion for
    reconsideration, and the July 22, 2019 order awarding plaintiff (mother)
    $12,206.25 in counsel fees. We affirm.
    This matter returns to us for the third time. By way of background, the
    parties divorced in 2006 after a seven-year marriage that produced three
    children, born in 2000, 2004, and 2005, respectively. They have joint legal
    custody of the children and a shared parenting-time schedule, with plaintiff
    designated the parent of primary residence and defendant the parent of alternate
    residence. When the parties divorced, child support was established at $187 per
    week based on defendant's presumptive entitlement to 104 overnights per year,
    defendant's $1423 gross weekly income, and plaintiff's imputed income of $375
    per week. Plaintiff is a cosmetologist and defendant has a bachelor's degree in
    marketing and management. For twenty-one years, defendant was employed as
    either a chief financial officer (CFO) or corporate controller by various
    companies until he was terminated in March 2009 while earning approximately
    $93,000 per year.    Since then, the parties have engaged in extensive and
    A-5156-18T1
    2
    protracted post-judgment litigation focused primarily on recalculating child
    support.
    We incorporate by reference the facts and procedural history set forth at
    length in our first unpublished decision, in which defendant appealed from the
    April 20, 2012 order granting "his motion to modify child support based on
    changed financial circumstances." Olt v. Olt, No. A-4629-11 (App. Div. Mar.
    27, 2013) (slip op. at 1). There, defendant challenged the $45,000 in annual
    income imputed to him, and the child-care costs deducted from the income
    imputed to plaintiff.
    Ibid. We affirmed "the
    decision to deduct child-care costs
    from plaintiff's imputed income," reversed the "decision to impute income to
    defendant" and remanded "for a plenary hearing" because there were "genuine
    issues of fact as to whether defendant's unemployment was voluntary and
    without just cause."
    Id. at 8-10.
    We also incorporate by reference the facts and procedural history set forth
    at length in our second unpublished decision, in which defendant appealed fro m
    the May 6 and July 25, 2016 orders increasing his child support obligation and
    awarding counsel fees to plaintiff. L.M.O. v. J.B.O., No. A-5556-15 (App. Div.
    Apr. 3, 2018) (slip op. at 1). There, we chronicled defendant's child support
    A-5156-18T1
    3
    obligation following the divorce, his termination from employment in March
    2009, and the plenary hearing conducted after our first reversal as follows:
    In a June 12, 2009 order, the trial judge recalculated
    child support due to the termination of alimony and
    increased defendant's weekly child support obligation
    to $282, effective May 13, 2009, based on defendant's
    annual gross income as reported in his 2008 W-2 of
    $92,783.24.
    In an August 7, 2009 order, the judge denied
    defendant's motion for reconsideration. However, in a
    December 10, 2010 order, a different judge granted
    defendant's motion to modify his child support
    obligation based on his unemployment. . . . Noting that
    defendant was "doing the best he can to find
    employment in the current market[,]" the judge reduced
    defendant's weekly child support obligation to $202,
    effective October 26, 2010, . . . based on an imputed
    annual income of $75,000.
    In February 2012, defendant again moved for a
    child support reduction or suspension based on his
    continued unemployment.          The judge found that
    defendant had been unemployed for three years while
    actively seeking employment in his prior industry, that
    defendant had exhausted his unemployment benefits
    averaging $29,000 per year, and that defendant's only
    source of income was profits from a petroleum
    company and $22,000 in annual gross rental income
    from his New Jersey townhome. After granting
    defendant's motion and imputing annual income to
    defendant of $45,000, in an April 20, 2012 order, the
    judge ordered defendant to pay a total of $204 per week
    in child support, retroactive to February 29, 2012.
    A-5156-18T1
    4
    Defendant appealed the April 20, 2012 order,
    challenging the income imputed to him and the child-
    care costs deducted from plaintiff's imputed income.
    We reversed and remanded for a plenary hearing, which
    was conducted on October 31, 2013. Following the
    plenary hearing, the judge increased defendant's weekly
    child support obligation to $217 for the period February
    29 to June 8, 2012, based on gross weekly income of
    $923, and to $293 thereafter based on gross weekly
    income of $1538. The judge calculated defendant's
    income based on his actual earned income at the time
    of approximately $26,000 per year, imputed income
    from the rental property of $10,000 per year, and
    imputed profits from the petroleum business of $12,000
    per year, for a total of $48,000 per year. . . .
    ....
    In 2014, defendant again moved for a child
    support reduction to $161 per week, retroactive to
    November 1, 2012. . . . In a December 19, 2014 order,
    a different judge granted defendant's request and
    reduced his weekly child support obligation to $161,
    allowing for 104 overnights, but found "no justification
    to retroactively modify the support award to November
    1, 2012" . . . . Instead, the reduced award was effective
    October 30, 2014.
    In 2015, defendant moved for reconsideration of
    the December 19, 2014 order and recalculation of his
    child support obligation, retroactive to November 1,
    2012, based upon a substantial change in
    circumstances. In a March 13, 2015 order, the judge
    denied his reconsideration motion, but granted his
    motion to recalculate child support. The judge accepted
    defendant's certification that he no longer received
    rental income from his New Jersey property and
    dissolved his petroleum company on February 19,
    A-5156-18T1
    5
    2014. Thus, absent the rental income and business
    profits, the judge determined that "defendant may be in
    the midst of changed circumstances," as "he is currently
    in a salaried position earning approximately
    $25,000.00" per year as a pizza-maker. Accordingly,
    the judge reduced defendant's child support obligation
    to $55 per week . . . .
    On July 7, 2015, plaintiff moved for
    reinstatement of the weekly $161 child support award
    and for an order authorizing her to obtain discovery
    regarding defendant's recent purchase of a home and
    business in Florida. In an August 28, 2015 order, the
    judge denied plaintiff's motion for reinstatement of the
    prior child support award, finding no changed
    circumstances, but allowed plaintiff to undertake
    discovery to develop facts establishing changed
    circumstances.
    [Id. at 2-6.]
    Based on information plaintiff uncovered during discovery, "mainly the
    movement of large sums of money in defendant's accounts, show[ing] that
    defendant was actively pursuing business ventures requiring access to capital,"
    the judge "implicitly found a change in circumstances warranting a modification
    of child support" and "reinstated the weekly child support award of $161,
    effective February 17, 2016."
    Id. at 10,
    15. "The judge could not reconcile how
    defendant obtained such large loans without an underlying—and yet
    undisclosed—asset or continuous income stream, and rejected defendant's
    explanations."
    Id. at 15.
    However, "[b]ecause the judge questioned defendant's
    A-5156-18T1
    6
    candor, she made critical credibility determinations about defendant's proofs
    without conducting a plenary hearing."
    Ibid. Defendant appealed, arguing
    the
    judge erred by making factual findings about his current income without setting
    a discovery schedule and conducting a plenary hearing.
    Id. at 13.
    We agreed
    and reversed and remanded "for a plenary hearing with discovery within the
    judge's discretion."
    Id. at 16-17.
    On the remand, Judge William F. Ziegler entered a discovery order on
    June 22, 2018, directing the parties to "exchange interrogatories and take each
    other's depositions, third party depositions or any other normal discovery
    method." The judge also ordered both parties to file "[r]evised and updated Case
    Information Statements [CIS] . . . outlining not only what the circumstances
    were in 2015-2016, but through to the present." After discovery was completed,
    the judge conducted a two-day plenary hearing during which both parties
    testified. Numerous documentary exhibits were also moved into evidence.
    Following the hearing, on February 8, 2019, the judge issued an order and
    accompanying sixteen-page written opinion, increasing defendant's child
    support obligation to "$265 per week . . . retroactive to February 17, 2016." In
    the opinion, which we incorporate by reference, the judge made detailed
    credibility determinations, factual findings, and legal conclusions. We highlight
    A-5156-18T1
    7
    the judge's key findings which are pertinent to this appeal. Preliminarily, the
    judge noted that based on defendant's "Social Security earnings statement[s],"
    his gross annual earnings from 2010 to 2016 ranged from $31,000 in 2010 to
    zero dollars in 2011, 2014, and 2016. Defendant "testified that at present he is
    a full-time salaried employee with New York [T]ile and [M]arble and earns
    $27,300 as a 1099 independent contractor with the potential to eventually earn
    commissions." Regarding the "large loans" the prior judge "could not reconcile"
    without defendant having an "undisclosed . . . income stream,"
    id. at 15,
    Judge
    Ziegler accepted as "credible" defendant's explanation that he had access to
    "multiple old lines of credit[,] . . . all of which preceded his unemployment . . .
    in 2009." However, the judge found defendant's "credibility . . . lacking in
    several regards" in connection with "the benefits . . . he receive[d] from his
    mother."
    In that regard, the judge noted:
    [P]laintiff . . . demonstrated . . . the existence of a bank
    account in trust for the benefit of the defendant owned
    by [his mother]. . . . Those trust funds had an account
    balance of anywhere between $49,050 and $58,000
    during the period of time provided for review. . . .
    [Defendant] acknowledges that he was aware of the
    existence of that bank account which was not disclosed
    on his prior [CIS] nor disclosed to the court at the time
    of the previous proceedings relating to the calculation
    of his child support obligation. His explanation being
    A-5156-18T1
    8
    that he is not a signatory on the account, cannot
    withdraw funds, has no access to said funds and that the
    funds have been established solely by his mother for his
    benefit. Nevertheless[,] I find that he should have
    disclosed the existence of this account at the time of the
    previous proceedings.
    Additionally, according to the judge, "[d]efendant is very close with his
    mother and assists her on an almost full-time basis with regard to the acquisition,
    renovation and resale of residential properties in the State of Florida." The judge
    continued:
    [Defendant] claims that the first time he and his mother
    flipped a property that they made an approximate
    $20,000 profit but that he received nothing. He
    testified that he spends time organizing the various
    subcontractors to perform renovations on various
    properties in Florida but that since he is not familiar
    with building codes, and does not have a Florida
    [g]eneral contractor license, that he is really a glorified
    gopher and that he picks up supplies and generally runs
    errands but is not involved in a hands-on way in the
    renovation of the various real estate in which he resides
    notwithstanding the fact that the properties generally do
    not have certificates of occupancy while he is there.
    The judge explained:
    [Defendant's] claim that the extensive work that he does
    on his mother's behalf is solely to allow him to obtain
    free rent is lacking candor. The defendant is able to fly
    on Spirit Airways no less than [twenty-six] roundtrips
    per year from Florida. When he is in New Jersey he
    stays in a home in Berlin that is owned by his mother.
    He drives a car that is owned by his mother. When in
    A-5156-18T1
    9
    Florida he stays in one of the several properties that are
    in the process of renovation. He lives rent-free in
    Delray Beach[,] Florida. His mother pays all of his
    expenses. He argues that his mother loves him and
    wants to take care of him. He is an approximately
    [fifty]-year-old man with a college degree and three
    children to support.
    ....
    His mother pays for his child support and pays
    for his flights to New Jersey to visit with his daughter.
    The judge concluded that
    defendant and his mother have conspired to ensure that
    the defendant never shows any reportable income,
    allowing whatever income is generated as a result of
    their joint enterprise together to be reflected on her
    individual tax return. In essence, the defendant
    receives in-kind contributions because his mother owns
    and pays for everything.
    He claims that he intends to eventually "get back
    on [his] feet" and pay his mother back. Given his age
    and the fact that his children are now aged [eighteen],
    [fifteen] and [thirteen] it strains credibility to believe
    that he will ever pay his mother back. More likely, and
    I find by a preponderance of the evidence, the monies
    that he realizes and which support his lifestyle, funded
    through his mother, will never be repaid back to his
    mother or her estate. Those sums, I find, constitute in-
    kind contributions, not gifts, based upon his labor in
    finding, assisting his mother in the acquisition of,
    managing the renovation of and eventually flipping
    residential properties in the State of Florida.
    A-5156-18T1
    10
    In rejecting defendant's characterization of the "benefits as gifts from his
    mother," Judge Ziegler explained
    If these are truly gifts one would have expected that the
    defendant's mother would have testified or provided
    proof that the monies really were gifts together with
    evidence of her filed gift tax returns . . . .
    Moreover, the failure of defendant to call his
    mother as a witness allows me to take an adverse
    inference that her testimony would not have been
    helpful to defendant's cause. [1]
    See Torres v. Pabon, 
    225 N.J. 167
    , 181 (2016) ("An adverse inference charge
    may be warranted when a party's failure to present evidence 'raises a natural
    inference that the party so failing fears exposure of those facts would be
    unfavorable to him.'" (quoting State v. Clawans, 
    38 N.J. 162
    , 170 (1962)));
    Washington v. Perez, 
    219 N.J. 338
    , 352 (2014) ("When 'a party fails to produce
    a witness who is within its power to produce and who should have been
    produced,' the adverse inference rule permits the factfinder 'to infer that the
    1
    In reaching this conclusion, the judge applied the four factors delineated in
    State v. Hill, namely, "that there is a special relationship between the party and
    the witness;" "that the witness is available to that party both practically and
    physically;" "that the testimony of the uncalled witness will elucidate relevant
    and critical facts in issue[;]" and "that such testimony appears to be superior to
    that already utilized in respect to the fact to be proven." 
    199 N.J. 545
    , 561
    (2009) (alteration in original) (quoting State v. Hickman, 
    204 N.J. Super. 409
    ,
    414 (App. Div. 1985)).
    A-5156-18T1
    11
    witness's evidence is unfavorable to the party's case.'" (quoting Black's Law
    Dictionary 62 (9th ed. 2009))).
    Next the judge determined "the fair value of the services rendered by . . .
    defendant to his mother" in "assisting [her] in the flipping of homes" and "the
    value of the in-kind contributions" defendant "receives in return." Based on his
    review of the evidence, the judge found
    revolving credit card debt incurred by the defendant for
    the purposes of the renovation of properties and for his
    own living expenses totaling $33,947 for
    approximately [twenty-six] weeks which equals $1400
    per week or $72,800 per year. [Defendant] claims that
    his mother pays for all of his expenses, pays for all of
    his flights and gives him the benefit of roughly $5000
    per month in expenses. . . . Taking these things into
    consideration I find that the defendant receives
    approximately $60,000 or more in in-kind contributions
    from his mother either in the form of free rent, airline
    tickets or the payment of his credit cards. Moreover[,]
    he receives the sums tax-free meaning that the average
    annual benefit that his mother pays him in gross dollars
    is approximately $83,333 per year which when tax
    impacted at 28% results in a net payment to defendant
    of $60,000.
    Moreover, the description of his activities with
    regard to the renovation of the various properties in the
    State of Florida discloses that the defendant is more
    than just a gopher as in to "go for this and go for that"
    but more akin to a construction manager who
    coordinates the various subcontractors towards the end
    that a finished product is created. According to the
    Bureau of Labor Statistics construction managers can
    A-5156-18T1
    12
    expect to earn median pay of approximately $91,000
    per year. Simply put, I find by a preponderance of the
    evidence that defendant is underemployed and has used
    the relationship with his mother to hide the true value
    of his own human capital so as to avoid the payment of
    child support.
    I therefore find that the evidence supports, by a
    preponderance of the evidence, that the defendant must
    be imputed gross income in the amount of $83,333 per
    year which number is based upon the various exhibits
    and the benefits paid to or on behalf of the defendant
    by his mother. I simply do not believe his testimony
    that his mother is providing him with all of these
    benefits out of love alone. His testimony in this regard
    is not credible in my opinion. When pressed on these
    points on examination by plaintiff's counsel he seemed
    to be both confused in part and evasive at times. For
    purposes of the child support calculation . . .
    [defendant] will be imputed gross income in the amount
    of $83,333 per year.
    See Child Support Guidelines, Pressler & Verniero, Current N.J. Court Rules,
    Appendix IX-B to R. 5:6A, www.gannlaw.com (2020) (defining gross income
    of a parent from which child support is calculated to include "income from"
    "gains derived from dealings in property," "an interest in a trust," "the sale of
    investments (net capital gain) or earnings from investments," "unreported cash
    payments," "the value of in-kind benefits," and "imputed income.").
    Turning to plaintiff's income, the judge explained:
    [P]laintiff testified that she currently works as a special
    education aid[e] within the Moorestown [S]chool
    A-5156-18T1
    13
    District and she earns approximately $17,772 per year
    as reflected on her social security earning statement
    . . . . She acknowledges that she has worked as a
    cosmetologist in the past but has not done that since she
    became a mother approximately [eighteen] years ago.
    She testified and I find reasonably and credibly that the
    job allows her to spend the summers off with her
    children and provides her with medical insurance,
    something the defendant has not recently been able to
    do. On cross-examination it was proffered that if the
    Department of Labor wage compendium were utilized
    for a cosmetologist that she should make more money
    or $29,000 as a median and at 75% she should make
    $38,600 per year. I find the plaintiff's job choice to be
    reasonable under the circumstances. While she could
    make more money in gross dollars as a cosmetologist
    those jobs would not provide the type of benefits,
    including family health insurance coverage which she
    is able to obtain through the Moorestown School
    District. It is not an unreasonable position for a parent
    of primary residence of children who were previously
    young and [who] are now all teenagers to have the
    summers off and have a job wherein the benefits will
    provide for health coverage for the children.
    Utilizing the child support guidelines, the judge calculated defendant's
    child support obligation based on "credit for 104 overnights with all three
    children," notwithstanding the fact that defendant only "engage[d] in parenting
    time with his youngest daughter, . . . now age [thirteen]," because "plaintiff did
    not do everything . . . within her power to foster a positive relationship between
    . . . defendant . . . and his [two] oldest children." The judge made the award
    "retroactive to February 17, 2016," the date of plaintiff's "filing of the motion
    A-5156-18T1
    14
    that resulted in . . . [the] May 6, 2016 order" which was the subject of the second
    reversal. In support, the judge noted that nothing in N.J.S.A. 2A:17-56.23a,
    barring retroactive modification of child support, "bars the retroactive entry of
    orders increasing child support where equitable."
    Thereafter, defendant moved for reconsideration, arguing that "because
    the court took an improper adverse inference against him for failure to call his
    mother to testify at the plenary hearing," "the imputation of income . . . in the
    sum of $83,333 [was] palpably incorrect and ignore[d] probative, competent
    evidence in the record."         Plaintiff cross-moved for reconsideration of
    "defendant's child support obligation," arguing that the combination "of his
    salary and his in-kind income," totaling $110,833 annually, should have been
    used in calculating the award. Plaintiff also moved for counsel fees, asserting
    "it would be unfair and inequitable for [her] to bear the entire burden of legal
    fees, given . . . defendant's documented history of untruths, half-truths and
    unrelenting efforts to live a grandiose lifestyle while portraying himself as a
    basic pau[p]er."
    In a written opinion dated May 24, 2019, after applying the governing
    legal principles, the judge denied both motions for reconsideration, concluding
    that the court was not "'palpably incorrect or irrational' in its decision," nor failed
    A-5156-18T1
    15
    to "consider evidence, or that additional evidence . . . would change the
    outcome." See Capital Fin. Co. of Del. Valley, Inc. v. Asterbadi, 
    398 N.J. Super. 299
    , 310 (App. Div. 2008) ("Reconsideration should be utilized only for those
    cases . . . that fall within that narrow corridor in which either 1) the [c]ourt has
    expressed its decision based upon a palpably incorrect or irrational basis, or 2)
    it is obvious that the [c]ourt either did not consider, or failed to appreciate the
    significance of probative, competent evidence." (alterations in original) (quoting
    D'Atria v. D'Atria, 
    242 N.J. Super. 392
    , 401 (Ch. Div. 1990))). Instead, Judge
    Ziegler determined defendant was "merely attempting to take a second 'bite at
    the apple' because he [was] dissatisfied with the [c]hild [s]upport figure he [was]
    obligated to pay." See Medina v. Pitta, 
    442 N.J. Super. 1
    , 18 (App. Div. 2015)
    ("[A] motion for reconsideration provides the court, and not the litigant, with an
    opportunity to take a second bite at the apple to correct errors inherent in a prior
    ruling."). In denying plaintiff's reconsideration motion, the judge determined
    "[a]dding [d]efendant's salary to the amount of income he was imputed . . .
    would be inconsistent with the imputation itself and also inequitable."
    Turning to plaintiff's motion for counsel fees, applying N.J.S.A. 2A:34-
    23, authorizing the award of counsel fees in child support applications based on
    A-5156-18T1
    16
    consideration of "the factors set forth in [Rule 5:3-5(c)2], the financial
    circumstances of the parties, and the good or bad faith of either party," the judge
    determined "a counsel fee award . . . [was] warranted." The judge found that
    defendant "acted in bad faith for a significant period of time by hiding income
    in an attempt to avoid his obligation to pay [c]hild [s]upport ," but deferred the
    determination of the amount of the award pending submission from counsel of
    2
    Rule 5:3-5(c) provides that:
    the court should consider, in addition to the information
    required to be submitted pursuant to [Rule] 4:42-9, the
    following factors: (1) the financial circumstances of the
    parties; (2) the ability of the parties to pay their own
    fees or to contribute to the fees of the other party; (3)
    the reasonableness and good faith of the positions
    advanced by the parties both during and prior to trial;
    (4) the extent of the fees incurred by both parties; (5)
    any fees previously awarded; (6) the amount of fees
    previously paid to counsel by each party; (7) the results
    obtained; (8) the degree to which fees were incurred to
    enforce existing orders or to compel discovery; and (9)
    any other factor bearing on the fairness of an award.
    Rule 4:42-9(b) requires that an application for counsel fees "be supported by an
    affidavit of services addressing the factors enumerated by RPC 1.5(a)." These
    factors relate to (1) "the time and labor required"; (2) whether the case will
    "preclude other employment" for the attorney; (3) "the fee customarily charged";
    (4) "the amount involved and the results obtained"; (5) any time limitations; (6)
    "the nature and length of the relationship with the client"; (7) "the experience,
    reputation, and ability of the lawyer or lawyers performing the services"; and
    (8) "whether the fee is fixed or contingent." RPC 1.5(a).
    A-5156-18T1
    17
    "[t]he [c]ertification of [s]ervices . . . to account for all reasonable fees incurred"
    in "the plenary hearing" and the "filing of the [present] motion."
    On June 22, 2019, after considering the certification of services, the judge
    entered an award "reflect[ing] all hours billed by [plaintiff's attorney] minus
    [$2500] to account for [d]efendant's need to financially support the child born
    of his current marriage, remand from the Appellate Division, and his current
    financial status." In an accompanying written opinion, the judge acknowledged
    that both parties "earn minimal [actual] income," are not "in a position to pay
    their own counsel fees absent financial hardship," "receive substantial financial
    support from their families," and "have accrued tens of thousands of dollars in
    counsel fees." However, "[a]ll fees incurred by [p]laintiff . . . were a result of
    child support enforcement applications brought on her behalf," and "[p]laintiff
    was, in part, victorious in the plenary hearing," and "in [d]efendant's most recent
    application for [r]econsideration." The judge continued:
    That being said, the appellate decision which prompted
    redress at the plenary hearing was rendered in favor of
    [d]efendant.     While I did not ultimately accept
    [d]efendant's position at the plenary hearing, I do find
    that the last two [o]rders of this court were a result of
    [d]efendant's successful appeal and should be
    considered when determining the amount of counsel
    fees to be awarded to [p]laintiff.
    That fact notwithstanding, the judge explained:
    A-5156-18T1
    18
    Plaintiff has taken a reasonable and good faith position
    since the commencement of this litigation. Plaintiff has
    filed numerous enforcement applications to compel
    [d]efendant's payment of his child support obligation so
    that the parties' children can benefit from the monies
    made due and payable on their behalf. Defendant has
    filed numerous applications to reduce and or terminate
    his child support obligation. While Defendant is well
    within his rights to do so, the foundation of
    [d]efendant's position in his most recent application
    was one of deceit and overall bad faith. This court
    found that [d]efendant consciously disguised financial
    benefits provided to him by his mother . . . for services
    rendered in her real estate ventures so that he would not
    have to pay child support in the amount pr[e]scribed by
    the court, if at all. Defendant claimed numerous years
    of zero . . . income prior to entry of the February[] 2019
    [o]rder, all the while receiving in-kind contributions
    from his mother in the amount of $83,333.00 per year.
    Defendant did not simply fail to disclose the existence
    of a bank account or fail to disclose the existence of a
    pension in pay status. Defendant consciously conspired
    with his mother to keep income "off the books" so he
    could be relieved, totally or in part, of his child support
    obligation.
    On appeal, defendant argues the "judge abused his discretion by setting
    child support . . . retroactively from February 17, 2016"; by imputing "income
    of $83,333 per year"; by drawing "an adverse inference that '[his mother's]
    testimony would not have been helpful to defendant's cause'" in violation of 
    Hill, 199 N.J. at 561
    ; by determining that "the receipt of gifts from [his] mother"
    constituted in-kind contributions; "by not imputing income to . . . plaintiff"; and
    A-5156-18T1
    19
    by "[in]appropriately weighing" the applicable factors in awarding counsel fees
    to plaintiff. Based on our review of the record and the applicable law, we reject
    defendant's contentions and affirm substantially for the reasons expressed by
    Judge Ziegler in his thoughtful, cogent, and well-reasoned written opinions. We
    add the following comments.
    Our scope of review of Family Part orders is limited. We owe substantial
    deference to the Family Part's findings of fact because of that court's special
    expertise in family matters. Cesare v. Cesare, 
    154 N.J. 394
    , 411-12 (1998). Our
    "[d]eference is especially appropriate 'when the evidence is largely testimonial
    and involves questions of credibility.'"
    Id. at 412
    (quoting In re Return of
    Weapons to J.W.D., 
    149 N.J. 108
    , 117 (1997)). Such deference is afforded to
    "credibility determinations . . . because the trial judge 'hears the case, sees and
    observes the witnesses, and hears them testify.'" Gnall v. Gnall, 
    222 N.J. 414
    ,
    428 (2015) (quoting 
    Cesare, 154 N.J. at 412
    ). Thus, "[a] reviewing court should
    uphold the factual findings undergirding the trial court's decision if they are
    supported by adequate, substantial and credible evidence on the record."
    MacKinnon v. MacKinnon, 
    191 N.J. 240
    , 253-54 (2007) (alteration in original)
    (quoting N.J. Div. of Youth & Family Servs. v. M.M., 
    189 N.J. 261
    , 279 (2007)).
    A-5156-18T1
    20
    While we owe no special deference to the judge's legal conclusions,
    Manalapan Realty v. Twp. Comm. of Manalapan, 
    140 N.J. 366
    , 378 (1995), we
    "'should not disturb the factual findings and legal conclusions of the trial judge
    unless . . . convinced that they are so manifestly unsupported by or inconsistent
    with the competent, relevant and reasonably credible evidence as to offend the
    interests of justice' or when we determine the court has palpably abused its
    discretion." Parish v. Parish, 
    412 N.J. Super. 39
    , 47 (App. Div. 2010) (alteration
    in original) (quoting 
    Cesare, 154 N.J. at 412
    ). We will only reverse the judge's
    decision when it is necessary to "'ensure that there is not a denial of justice'
    because the family court's 'conclusions are [] "clearly mistaken" or "wide of the
    mark."'"
    Id. at 48
    (alteration in original) (quoting N.J. Div. of Youth & Family
    Servs. v. E.P., 
    196 N.J. 88
    , 104 (2008)).
    Pertinent to this appeal, "[o]ur case law has consistently held that when a
    parent, without just cause, is voluntarily unemployed or underemployed, income
    may be imputed to that parent to provide for the child's needs." Caplan v.
    Caplan, 
    182 N.J. 250
    , 268 (2005). "Imputation of income is a discretionary
    matter not capable of precise or exact determination but rather requiring a trial
    judge to realistically appraise capacity to earn and job availability." Storey v.
    Storey, 
    373 N.J. Super. 464
    , 474 (App. Div. 2004). In "apprais[ing] realistically
    A-5156-18T1
    21
    [a parent's] potential earning power . . . . our courts have always looked beyond
    the [parent's] claims of limited resources and economic opportunity. They have
    gone far to compel a parent to do what in equity and good conscience should be
    done for [the] children." Lynn v. Lynn, 
    165 N.J. Super. 328
    , 341 (App. Div.
    1979) (quoting Mowery v. Mowery, 
    38 N.J. Super. 92
    , 102 (App. Div. 1955)).
    Accordingly, "[w]hen reviewing decisions granting or denying applications to
    modify child support," we "examine whether, given the facts, the trial judge
    abused his or her discretion." Jacoby v. Jacoby, 
    427 N.J. Super. 109
    , 116 (2012).
    Similarly, "the award of counsel fees and costs in a matrimonial action
    rests in the discretion of the court." Williams v. Williams, 
    59 N.J. 229
    , 233
    (1971). When a trial court has made "appropriate findings of fact, a fee award
    is accorded substantial deference and will be disturbed only in the clearest case
    of abuse of discretion." Yueh v. Yueh, 
    329 N.J. Super. 447
    , 466 (App. Div.
    2002) (Rendine v. Pantzer, 
    141 N.J. 292
    , 317 (1995)). We likewise review the
    denial of reconsideration for an abuse of discretion. Cummings v. Bahr, 
    295 N.J. Super. 374
    , 389 (App. Div. 1996). "An abuse of discretion 'arises when a
    decision is "made without a rational explanation, inexplicably departed from
    established policies, or rested on an impermissible basis."'"          Milne v.
    Goldenberg, 
    428 N.J. Super. 184
    , 197 (App. Div. 2012) (quoting Flagg v. Essex
    A-5156-18T1
    22
    Cty. Prosecutor, 
    171 N.J. 561
    , 571 (2002)). "'Of course, the exercise of this
    discretion is not limitless[,]' and remains guided by the law and principles of
    equity."   
    Jacoby, 427 N.J. Super. at 116
    (alteration in original) (quoting
    Steneken v. Steneken, 
    367 N.J. Super. 427
    , 434 (App. Div. 2004), aff'd in part
    and modified in part, 
    183 N.J. 290
    (2005)).
    Applying these principles, defendant's arguments reveal nothing "so wide
    of the mark" that we could reasonably conclude that a clear mistake was made
    by the judge. Contrary to defendant's contentions, we find no abuse of discretion
    in the judge's imputation of income, denial of reconsideration, or award of
    counsel fees. The record amply supports Judge Ziegler's factual findings and,
    in light of those findings, his legal conclusions are unassailable.
    Affirmed.
    A-5156-18T1
    23