In order to determine the net resources available for child support, the court may assign a reasonable amount of deemed income attributable to assets that do not currently produce income. The court may also consider whether certain property that is not producing income can be liquidated without an unreasonable financial sacrifice due to market conditions. The court may assign a reasonable amount of deemed income to income-producing assets that a party has voluntarily transferred or on which earnings have intentionally been reduced.
In Maryland, when calculating child support, the court has the discretion to consider the potential income from non-income producing assets. This means that if a parent has assets that could be producing income but are not, the court may assign a reasonable amount of 'deemed income' from those assets for the purpose of calculating child support. Additionally, if the court finds that a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings to avoid child support obligations, it may impute income to those assets as if they had not been transferred or reduced. The court also takes into account whether liquidating such assets would cause unreasonable financial sacrifice due to market conditions. These considerations help ensure that child support determinations are fair and reflect the actual financial capacity of the parents.