In re LaRocque, 164 N.H. 148

Father and Mother divorced in 2000; divorce decree required Father to pay $3,593 monthly child support, $1,500 monthly alimony for six years, and medical coverage for two children.
Mother received the marital home but must execute a promissory note and mortgage to Father for $18,000 to be paid on sale or when youngest child turns 22.
Father remarried; his second wife died in 2010, yielding $500,000 life insurance proceeds to Father.
Mother petitioned for contempt on November 8, 2010 alleging failure to pay full child support and unilateral reduction when oldest child turned 18; trial court held Father in contempt and computed arrearages at $102,845.52 as of December 20, 2010, and granted a modification with an effective date of January 7, 2011.
On appeal, Father challenged the contempt finding, the arrearage calculation, and the modification; court addressed contract to waive arrears, life insurance as gross income, and modification timing.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether there was a contractual waiver of arrears	LaRocque argues Mother agreed to waive arrears and modify payments.	LaRocque contends such an agreement exists or could be implied, even without court approval.	No enforceable contract found; no court-approved modification.
Whether laches bars the arrearage claim	LaRocque asserts delay prejudiced him warranting laches.	Mother argues delay not prejudicial; timely action was not required to survive laches.	No prejudice shown; laches does not bar the claim.
Whether life insurance proceeds are included in gross income	Proceeds should be excluded from gross income under RSA 458-C:2, IV.	Proceeds fall within gross income as monetary, payable amounts under the statute.	Life insurance proceeds are encompassed by gross income.
What is the correct effective date for modification	Modification should follow the change in number of children, effective June 22, 2010.	Effective date should be January 7, 2011, the date Father moved to modify.	Effective date should be June 22, 2010; remand for recalculation.

In the Matter of Laura & Scott, 161 N.H. 333 (2010) (contractual modification not enforceable absent court approval)
Glick v. Chocorua Forestlands Ltd. P’ship, 157 N.H. 240 (2008) (fact-finding for contract existence rests with trial court)
In the Matter of Henry & Henry, 163 N.H. 175 (2012) (conflicts in evidence resolved by trial court)
In the Matter of Nicholson & Nicholson, 164 N.H. 105 (2012) (modification timing under old statute requires correct effective date)
In the Matter of Jerome & Jerome, 150 N.H. 626 (2004) (gross income scope includes earned and unearned income)
In the Matter of Feddersen & Cannon, 149 N.H. 194 (2003) (gross income includes nonrecurring income)
In the Matter of State & Taylor, 153 N.H. 700 (2006) (discussion of income types and treatment)
Scott, 161 N.H. 336 (2010) (modification timing and guidelines reference)
Premier Capital v. Skaltsis, 155 N.H. 110 (2007) (four-factor test for laches)
Taylor, 153 N.H. 704 (2006) (analogous reasoning regarding financial instruments in income)