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An employer's matching contribution to a parent's 401(k) plan should be considered income in calculating child support if the parent can access the funds, the Pennsylvania Superior Court has ruled in a case of first impression for that state. The court relied on a Pennsylvania statute which states that all forms of retirement and pensions constitute income, and also looked to case law in Virginia and North Dakota.
May 17, 2002 at 12:00 AM
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The original version of this story was published on Law.Com
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