In RE MARRIAGE OF GROHMANN v. Grohmann

The issue in this case is whether undistributed income from a valid grantor trust should be used in calculating child support under Wis. Adm. Code ch. HSS 80, given that the parent who is obligated to pay child support is individually taxed as the grantor of the trust on the undistributed income of the trust. We hold that under these circumstances, the undistributed income of a valid grantor trust is available for child support under ch. HSS 80, unless either the grantor or the trust demonstrates unfairness under sec. 767.25(lm), Stats.

The facts are undisputed. In 1985, Thomas C. Grohmann…