KIMBERLY TAYLOR v. THOMAS S. TAYLOR
Case No. 2D14-3930
IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT
October 9, 2015
NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED
Appeal from the Circuit Court for Polk County; Jalal A. Harb, Judge.
Opinion filed October 9, 2015.
Karie L. Sanoba of Karie L. Sanoba, P.A., Lake, for Appellee.
ALTENBERND, Judge.
Kimberly Taylor appeals the final judgment of dissolution of her marriage to Thomas S. Taylor. She argues primarily that the trial court erred by awarding durational alimony rather than permanent alimony in this long-term marriage. We conclude that the judgment does not contain the findings necessary under
I. THE FACTS
The parties in this case were married in 1990. The marriage lasted twenty-two years. At the time of the dissolution in 2014, the parties were in their mid-forties and were in good health. They have two children, one of whom was an adult by the time the final judgment was entered. The other became an adult during the pendency of this appeal.
At the time of the dissolution, the Husband had a good job with a large corporation earning approximately $86,000 per year in addition to health and retirement benefits. The Wife had been a teacher in a private school in the early years of the marriage. Eventually the Husband wanted to return to school, so the Wife took a higher paying job with an insurance company. After the Husband completed his education, the Wife quit her job to stay at home with the children. About ten years before the dissolution, she reentered the workforce as a part-time transcriptionist for a doctor. At the time of the dissolution, she worked approximately twenty-five hours a week making fourteen dollars an hour or about $1500 a month. She did not receive benefits. In the final judgment, the trial court imputed $24,000 per year as income for the Wife based on full-time
The equitable distribution in this case is somewhat difficult to calculate. There is no spreadsheet or other mathematical division of the property to fulfill the trial court‘s stated intention to divide the assets equally. The retirement funds are divided equally based on their value on the date of filing in June 2012, but that value is not determined in the judgment. The court ordered the parties to sell the marital residence with the expectation that it would generate about $137,000 in net equity.1 Although not expressly stated in the final judgment, it appears that the trial court divided equally about $400,000 in marital equity. The value of the home and the retirement accounts comprised most of this equity.
Concerning alimony, the trial court correctly determined that the Wife had need for support and that the Husband had the ability to pay support. The Wife‘s true level of need is somewhat difficult to review on appeal because she and the minor child were living in the marital residence, which the trial court ordered to be sold. The final judgment does include cursory findings under section 61.08, but those findings contain little more than the facts already recited in this opinion. In conjunction with the findings, the final judgment states: “The Court finds, considering the dictates of Chapter 61.08, the Husband shall be directed to pay temporary alimony in the sum of One Thousand and 00/100 Dollars ($1000.00), per month, for a period of four (4) years, beginning June 1, 2014.” In a later paragraph, the trial court repeats this finding but correctly describes the alimony as “durational,” rather than as “temporary.” The Wife on appeal challenges this award of durational alimony.2
II. THE STATUTORY FRAMEWORK FOR AWARDING ALIMONY
With these amendments, the statutory framework now divides the decision-making process for alimony into essentially four steps. As explained in more detail below, the court determines: (1) a party‘s need for support; (2) the other party‘s ability to pay; (3) the type of alimony or the types of alimony appropriate in the case; and (4) the amount of alimony to award.3
Once need and ability have been determined, the third step is to determine which type or types of alimony to select as the appropriate remedy. See
The mandated list of findings under
By contrast, durational alimony is awardable “when permanent periodic alimony is inappropriate.”
III. THE JUDGMENT DOES NOT CONTAIN THE NECESSARY FINDINGS TO SUPPORT THE AWARD OF ALIMONY
The difficulty that this court faces on review of the trial court‘s judgment is that the trial court did not expressly decide that permanent periodic alimony was “inappropriate.” See
As we did in Purin, we observe that there may be occasion for an award of nominal permanent alimony in combination with an award of durational alimony.
158 So. 3d at 754. The length of an award of durational alimony can be extended only “under exceptional circumstances.”
Accordingly, we reverse the final judgment only to the extent that we reverse the award of alimony. On remand, especially in light of the fact that the house has sold and the Wife‘s employment may have changed, the trial court is authorized to consider additional evidence relevant to this four-step determination in resolving the issue of alimony.
KHOUZAM and SLEET, JJ., Concur.
