In re Marriage of Adamik, 2022 IL App (2d) 200670-U

1) Case citation and parties
- In re Marriage of Adamik, 2022 IL App (2d) 200670‑U (Ill. App. Ct., 2d Dist., Feb. 17, 2022) (Rule 23 order).
- Petitioner‑Appellant: Kariann Adamik. Respondent‑Appellee: William P. Kieca.

2) Key legal issues
- What income figure controls for child‑support calculations: taxable wages (Box 1 of W‑2 / 1040 taxable income) or gross/Medicare wages (Box 5 of W‑2) that include elective 401(k) deferrals?
- Whether bonuses and elective retirement deferrals should be included in income for child support.
- Whether a parent willfully violated a true‑up/settlement order, supporting a rule to show cause.

3) Holding/outcome
- The appellate court affirmed. The trial court did not abuse its discretion in using William’s gross annual wages of $162,466 (based on Box 5) to calculate child support and in reducing ongoing support (roughly $1,686–$1,688/month retroactive to mid‑2020). The trial court also did not err in denying Kariann’s petition for a rule to show cause for willful noncompliance with the true‑up.

4) Significant legal reasoning (concise)
- Appellate review: child‑support income findings and modification decisions are reviewed for abuse of discretion and presumed correct.
- Evidence and credibility: the trial court reviewed wage documents, pay stubs, testimony about bonuses and 401(k) deferrals, and concluded Box 5 better reflected William’s gross compensation for child‑support purposes. The court vacated prior proofs and ordered recalculation on that figure.
- True‑up enforcement: Kariann failed to present sufficient evidence of a willful court‑order violation; the court denied the rule to show cause after finding no willful noncompliance.
- The court emphasized its role in parsing payroll/tax items when presented with conflicting representations and incomplete evidentiary admissions.

5) Practice implications for family law attorneys
- Be explicit in dissolution and postdecree orders about what wage measure controls (gross wages, taxable income, or specified W‑2 box) and how elective deferrals and bonuses will be treated.
- Preserve and formally admit payroll evidence (W‑2s, 1040s, pay stubs, employer bonus policy, 401(k) deferral statements). Unadmitted attachments and proffered online definitions are less persuasive.
- If relying on an annual true‑up for variable compensation, include interim treatment of predictable bonuses and mechanisms (e.g., estimated pay‑period withholding, mandatory prompt payment of bonuses to support).
- Expect appellate deference to trial courts on income findings; present clear, documentary proof and expert (accountant) testimony when challenging wage calculations or arguing willful noncompliance.