{¶ 2} On January 23, 2003, appellant was terminated from his employment with Bath Body Works. On March 20, 2003, appellant filed a motion to modify child support, and on April 1, 2003, filed a motion to terminate or modify spousal support. On April 23, 2003, appellant obtained a position with Lane Bryant. Hearings on the motions were held before a magistrate on July 30 and 31, 2003. By decision filed August 26, 2003, the magistrate did not modify child or spousal support for the year 2003, but reduced appellant's child support obligation by $50 for the first six months of 2004. The magistrate also reduced appellant's spousal support obligation to $23,000 per year. Thereafter, child support increased on June 10, 2004 to $1,335 per month and to $1,600 per month on June 10, 2005.
{¶ 3} Appellant filed objections on September 9, 2003. By judgment entries filed February 18, 2004, the trial court denied the objections, and adopted the magistrate's recommendations.
{¶ 4} Appellant filed an appeal and this matter is now before this court for consideration. Assignments of error are as follows:
{¶ 10} The modification of child or spousal support lies in the trial court's sound discretion. Booth v. Booth (1989),44 Ohio St.3d 142; Cherry v. Cherry (1981), 66 Ohio St.2d 348. In order to find an abuse of discretion, we must determine the trial court's decision was unreasonable, arbitrary or unconscionable and not merely an error of law or judgment. Blakemore v.Blakemore (1983) 5 Ohio St.3d 217.
{¶ 11} Modification of child support is governed by R.C.3119.79(A). Said section provides that if upon recalculation of the amount of child support, the new child support amount deviates from the existing order by at least ten percent, "the deviation * * * shall be considered by the court as a change of circumstance substantial enough to require a modification of the child support amount."
{¶ 12} Modification of spousal support is warranted only when a substantial change in the circumstances of the parties exists.Leighner v. Leighner (1986), 33 Ohio App.3d 214. "[A] change in the circumstances of a party includes, but is not limited to, any increase or involuntary decrease in the party's wages, salary, bonuses, living expenses, or medical expenses." R.C. 3105.18(F).
{¶ 13} In overruling appellant's objection on this issue, the trial court agreed with the magistrate's finding that "any change in the Husband's income and any change in the Wife's income is not substantial enough to modify child support or spousal support for the year 2003." See Ruling on Objections filed February 18, 2004.
{¶ 14} When the parties were divorced, appellee was earning $32,000 per year and appellant was employed with Bath Body Works earning $125,000 per year, plus stock options and bonuses. Appellant was terminated from this employment on January 23, 2003. Upon his termination, appellant received over $2,000 in stock income and over $2,000 in vacation pay. On April 23, 2003, appellant began new employment with Lane Bryant, earning $120,000 per year. Appellant received a signing bonus of $20,000. Between January and April, appellant received $2,292 in unemployment compensation. At the time of the motion hearings, appellee's income was zero as she had quit her employment to become self-employed. The magistrate imputed income to appellee in the amount of $30,500.08 — $35,093.08.
{¶ 15} Taking into consideration all the compensation appellant received in 2003, his unemployment for three months did not substantially affect his income. We agree any change in income was not substantial enough to modify appellant's support obligations for the year 2003.
{¶ 16} As for the termination of spousal support, appellant argues appellee voluntarily quit her employment to seek self-employment and therefore she was no longer entitled to spousal support. Because the magistrate imputed income to appellee in a range which she had been earning, there was no substantial change in circumstances to warrant termination of spousal support. Appellant's spousal support obligation was not increased, but in fact was reduced for the first six months of 2004 (from $25,000 for June 2003 — June 2004 to $23,000 for January 2004 — June 2004).
{¶ 17} Upon review, we find the trial court did not err in determining appellant's support obligations.
{¶ 18} Assignments of Error I and II are denied.
{¶ 20} Appellant argues he lost $1,995 because appellee wrongfully claimed the children on her tax return for the year 2002. T. at 72. Appellee testified appellant owed her $690 for medical expense reimbursement. T. at 126. Therefore, appellant argues the amounts should have been offset and appellee should have been ordered to pay appellant $1,305.
{¶ 21} While the magistrate found such an offset was "meritorious," appellant filed an objection claiming the magistrate failed to order appellee to pay appellant $1,305. See, Magistrate's Decision filed August 26, 2003 at ¶ 7. In denying appellant's objection, the trial court found appellant failed to produce his tax return for the year 2002. Without benefit of the tax return, the trial court was unable to determine appellant's loss, if any. While appellant produced some sort of document during the hearing in support of his position (Exhibit 15), the magistrate denied the exhibit because appellee was never given a chance to review it. T. at 72. The magistrate granted appellee's objection to the exhibit, "[s]ubject to your just later bringing in the tax return and filing this all together." Id. Appellant never produced his tax return.
{¶ 22} Upon review, we find no error by the trial court regarding this issue.
{¶ 23} Assignment of Error III is denied.
{¶ 25} Because the trial court determined appellant's support obligations based upon his income for 2004, base salary of $120,000 per year plus possible bonuses, we presume this assignment of error relates to the year 2003. Appellant's motions sought a reduction in his support obligations for the year 2003 due to his unemployment for three months. In considering whether of not there was a substantial change in circumstances, the magistrate needed to compare appellant's income for 2003 to the amount he was earning at the time of the divorce decree. In 2003, appellant received income from Bath Body Works, stock income from Bath Body Works, unused vacation pay, unemployment compensation, Lane Bryant income and a Lane Bryant signing bonus. We find no error in including these amounts in the context of appellant's motions. These amounts equaled $122,797.43, not a substantial change from his Bath Body Works income of $125,000. Consideration of the retirement distribution would have raised appellant's income to $196,332.87, thereby increasing appellant's support obligations. Instead, the trial court reduced appellant's support obligations for the first six months of 2004.
{¶ 26} Upon review, we find no error by the trial court in determining appellant's income for the year 2003.
{¶ 27} Assignment of Error IV is denied.
{¶ 28} The judgment of the Court of Common Pleas of Delaware County, Ohio is hereby affirmed.
By Farmer, J., Gwin, P.J. and Boggins, J. concur.
For the reasons stated in the Memorandum-Opinion on file, the judgment of the Court of Common Pleas of Delaware County, Ohio is affirmed.