PBA Family Lawyer: Addressing Flow-Through Income and Burden of Proof
In an article published in the Summer 2022 edition of the PBA Family Lawyer, Volume 44, Issue No. 2, on June 15, 2022, family law attorney Stephanie Stecklair Tarantino discusses child support, the calculation of the monthly net income available for support, and more specifically the inclusion of flow-through income.
In the article, Stephanie examines the recent case of Robert A. Sichelstiel, Jr. v . Victoria L. Sichelstiel, 272 A.3d 530 (Pa. Super. 2022). This case specifically addresses inclusion of Father’s flow-through income from various businesses, Father’s retained and distributed earnings, and Father’s burden of proof with respect to retained earnings. This case is important because it serves as a refresher course on flow-through income and retained/distributed earnings. The case also informs practitioners that the burden of proof is not solely on the business owner; the opinion suggests that it is possible Father may not have met his burden of proof if there was more exploration into the information provided.