D.M. v. L.A. CA4/1 ( 2015 )


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  • Filed 12/30/15 D.M. v. L.A. CA4/1
    NOT TO BE PUBLISHED IN OFFICIAL REPORTS
    California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
    publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication
    or ordered published for purposes of rule 8.1115.
    COURT OF APPEAL, FOURTH APPELLATE DISTRICT
    DIVISION ONE
    STATE OF CALIFORNIA
    D.M.,                                                               D067593
    Plaintiff and Respondent,
    v.                                                         (Super. Ct. No. DN126772)
    L.A.,
    Defendant and Appellant.
    APPEAL from an order of the Superior Court of San Diego County, William
    Wood, Judge. Affirmed.
    L.A., in pro. per, for Defendant and Appellant.
    D.M., in pro. per., for Plaintiff and Respondent.
    L.A. (Mother), in propria persona, appeals an order denying, in part, her request
    for modification of child support owed by D.M. (Father) for their minor son, R. On
    appeal, she contends that: (1) the trial court abused its discretion by finding Father could
    retire before age 65 and by not imputing to him his pre-retirement income or attributing
    to him income based on his capacity to earn income; (2) the trial court abused its
    discretion by not considering Father's standard of living and/or applying Family Code1
    section 4057, subdivision (b)(3), to adjust the guideline child support amount upward
    based on the disparity in the wealth and income of Father and Mother; (3) the special
    master and trial court denied her rights to due process of law and discovery by denying
    her an opportunity to review Father's family trust document; (4) the trial court abused its
    discretion by not considering that trust's corpus in determining Father's income available
    for child support; and (5) the trial court erred by denying her requests for awards of
    attorney fees, psychologist fees, and prejudgment interest.
    FACTUAL AND PROCEDURAL BACKGROUND
    Mother and Father apparently began a relationship in 1999 and had a son, R., in
    2001. Father owned a hard money loan business, investing in loans to borrowers at high
    interest rates secured by their real estate. Mother apparently has been unemployed since
    their son's birth.
    On January 1, 2011, they stipulated that Father would pay Mother $700 per month
    in child support beginning February 1, 2011.2 In June 2012, Mother apparently filed her
    instant request for an order modifying child support, visitation, and attorney fees.3 In
    1      All statutory references are to the Family Code unless otherwise specified.
    2       The record on appeal is unclear regarding the percentage of time their son spent in
    Father's custody and in Mother's custody at that time. However, the trial court's
    statement of decision in this case supports an inference that from 2011 through October
    31, 2012, Father had custody 76 percent of the time and Mother had custody 24 percent
    of the time.
    3      The record on appeal does not contain a copy of Mother's request.
    2
    July 2012, Father filed a request for modification of visitation. At an October 16, 2012,
    hearing, the trial court issued custody and visitation orders, finding Father is the primary
    custodial parent and Mother had a 24 percent time share from July 1, 2012, through
    October 31, 2012, and would have a 29 percent time share beginning November 1, 2012.
    At that hearing, the court also appointed a special master, Marc Kaplan, to determine the
    parties' income available for child support. Kaplan lodged with the court a report dated
    May 28, 2014, and another report dated September 8, 2014.
    On September 8, 2014, following multiple continuances, the trial court heard the
    remaining issues in this case, including Mother's requests for modification of Father's
    child support obligation and awards of attorney fees, psychologist fees, and prejudgment
    interest. On December 11, 2014, the court issued its statement of decision and order.
    The court adopted Kaplan's findings regarding income available for support and imputed
    income to Mother in the amount of $1,560 per month.
    The court found Father closed his mortgage business in 2013 and retired at age 62.
    In 2013, he also established an estate plan, irrevocably transferring the bulk of his assets
    to a trust, the M. family legacy trust, for the benefit of his two children (an adult son and
    R.). Based on that estate plan, Father transferred, or sold, income-producing assets to the
    trust in return for a note paying him 3 percent annual interest, and he must collect at least
    $10,000 per year of that interest from the trust (with any unpaid accrued interest
    presumably accumulating). Kaplan found Father's estate plan worked well for estate
    purposes, for liability insulation and asset protection, and to minimize Father's income
    available for child support. Although Kaplan concluded Father's gift was not done to
    3
    evade child support, the court found "Father's estate plan is also motivated to reduce his
    income available for support."
    The court declined to impute income to Father based on his earning capacity for
    any ability or opportunity to work in the hard money lending business. However, it
    imputed income to Father based on his transfer of assets to the trust based on a Destein4
    analysis (i.e., 3 percent annual interest based on value of assets transferred to the trust).
    In so doing, the court found "Father may not voluntarily transfer away income in a
    fashion that reduces his child support obligation." The court then adopted Kaplan's
    findings regarding income available for support. The court followed child support
    guidelines, setting Father's child support obligations at $839 per month for the period of
    July 1, 2012, through October 31, 2012, $ 1,110 per month for the period of November 1,
    2012, through December 31, 2012, $1,227 per month for the period of January 1, 2013,
    through December 31, 2013, and $1,074 per month beginning January 1, 2014. Based on
    those calculations of Father's child support obligations, it concluded he owed a total of
    $12,188 in child support payment arrears. The court also denied Mother's requests for
    awards of attorney fees and psychologist fees (except for $1,000). Mother filed a motion
    for reconsideration, which the court apparently denied. She timely filed a notice of
    appeal challenging the court's December 11, 2014, order.
    4      In re Marriage of Destein (2001) 
    91 Cal. App. 4th 1385
    .
    4
    DISCUSSION
    I
    Presumption of Correctness and Standards of Review
    Presumption of correctness. A trial court's judgment or order is presumed to be
    correct. In Denham v. Superior Court (1970) 
    2 Cal. 3d 557
    , the court stated:
    "[I]t is settled that: 'A judgment or order of the lower court is
    presumed correct. All intendments and presumptions are indulged
    to support it on matters as to which the record is silent, and error
    must be affirmatively shown [by the appellant]. This is not only a
    general principle of appellate practice but an ingredient of the
    constitutional doctrine of reversible error.' " (Id. at p. 564.)
    "The burden of affirmatively demonstrating error is on the appellant." (Fundamental
    Investment etc. Realty Fund v. Gradow (1994) 
    28 Cal. App. 4th 966
    , 971.) "An appellant
    must provide an argument and legal authority to support his contentions. This burden
    requires more than a mere assertion that the judgment is wrong. 'Issues do not have a life
    of their own: If they are not raised or supported by argument or citation to authority,
    [they are] . . . waived.' [Citation.] It is not our place to construct theories or arguments to
    undermine the judgment and defeat the presumption of correctness. When an appellant
    fails to raise a point, or asserts it but fails to support it with reasoned argument and
    citations to authority, we treat the point as waived." (Benach v. County of Los Angeles
    (2007) 
    149 Cal. App. 4th 836
    , 852.)
    "Where a point is merely asserted by [appellant] without any [substantive]
    argument of or authority for its proposition, it is deemed to be without foundation and
    requires no discussion." (People v. Ham (1970) 
    7 Cal. App. 3d 768
    , 783, disapproved on
    5
    another ground in People v. Compton (1971) 
    6 Cal. 3d 55
    , 60, fn. 3.) "Issues do not have
    a life of their own: if they are not raised or supported by [substantive] argument or
    citation to authority, we consider the issues waived." (Jones v. Superior Court (1994) 
    26 Cal. App. 4th 92
    , 99; see Landry v. Berryessa Union School Dist. (1995) 
    39 Cal. App. 4th 691
    , 699-700 ["[w]hen an issue is unsupported by pertinent or cognizable legal argument
    it may be deemed abandoned and discussion by the reviewing court is unnecessary"];
    Ochoa v. Pacific Gas & Electric Co. (1998) 
    61 Cal. App. 4th 1480
    , 1488, fn. 3 [contention
    was deemed waived because "[a]ppellant did not formulate a coherent legal argument nor
    did she cite any supporting authority"]; Colores v. Board of Trustees (2003) 
    105 Cal. App. 4th 1293
    , 1301, fn. 2 ["[t]he dearth of true legal analysis in her appellate briefs
    amounts to a waiver of the [contention] and we treat it as such"]; Bayside Auto & Truck
    Sales, Inc. v. Department of Transportation (1993) 
    21 Cal. App. 4th 561
    , 571.) Appellants
    acting in propria persona are held to the same standards as those represented by counsel.
    (See, e.g., City of Los Angeles v. Glair (2007) 
    153 Cal. App. 4th 813
    , 819.)
    Substantial evidence standard of review. If an appellant challenges a finding for
    insufficiency of the evidence to support it, he or she is required to set forth in the
    appellant's opening brief all the material evidence on that issue or finding and not merely
    evidence favorable to his or her position. (Foreman & Clark Corp. v. Fallon (1971) 
    3 Cal. 3d 875
    , 881.) "In furtherance of its burden, the appellant has the duty to fairly
    summarize all of the facts in the light most favorable to the judgment. [Citation.]
    Further, the burden to provide a fair summary of the evidence 'grows with the complexity
    of the record. [Citation.]' " (Boeken v. Philip Morris, Inc. (2005) 
    127 Cal. App. 4th 1640
    ,
    6
    1658.) An appellant must state fully, with transcript citations, the evidence claimed to be
    insufficient to support the trial court's findings. (In re Marriage of Fink (1979) 
    25 Cal. 3d 877
    , 887.) Unless this is done, the asserted error is deemed waived. (Foreman & Clark
    Corp., at p. 881.) "An appellate court will consider the sufficiency of the evidence to
    support a given finding only after a party tenders such an issue together with a fair
    summary of the evidence bearing on the challenged finding, particularly including
    evidence that arguably supports it." (Huong Que, Inc. v. Luu (2007) 
    150 Cal. App. 4th 400
    , 409-410.) Furthermore, "[a] party who challenges the sufficiency of the evidence to
    support a finding must set forth, discuss, and analyze all the evidence on that point, both
    favorable and unfavorable." (Doe v. Roman Catholic Archbishop of Cashel & Emly
    (2009) 
    177 Cal. App. 4th 209
    , 218.) If the appellant fails to do so, the reviewing court
    may deem the substantial evidence contention to have been waived. (Ibid.; Foreman &
    Clark Corp., at p. 881.)
    In determining whether a trial court erred in making findings on disputed factual
    questions, we apply the substantial evidence standard of review. (Bickel v. City of
    Piedmont (1997) 
    16 Cal. 4th 1040
    , 1053.) In so doing, we review the record, and draw
    reasonable inferences to support the judgment. (Ibid.) To be substantial, evidence must
    be reasonable in nature, credible, and of solid value. (DiMartino v. City of Orinda (2000)
    
    80 Cal. App. 4th 329
    , 336; Schild v. Rubin (1991) 
    232 Cal. App. 3d 755
    , 762.) The
    testimony of a single witness may constitute substantial evidence. (In re Marriage of Mix
    (1975) 
    14 Cal. 3d 604
    , 614.) On appeal, we do not evaluate the credibility of the
    witnesses or reweigh the evidence regardless of whether the issues were tried on
    7
    affidavits or live testimony, and defer to the trial court's findings if supported by
    substantial evidence. (Lenk v. Total-Western, Inc. (2001) 
    89 Cal. App. 4th 959
    , 968
    (Lenk); Bolkiah v. Superior Court (1999) 
    74 Cal. App. 4th 984
    , 1000 (Bolkiah); Howard v.
    Owens Corning (1999) 
    72 Cal. App. 4th 621
    , 631 (Howard).) To the extent historical
    facts are undisputed but different inferences may be drawn from the evidence, we cannot
    make our own inferences but must accept the trial court's resolution of conflicting
    inferences. (In re Providian Credit Card Cases (2002) 
    96 Cal. App. 4th 292
    , 301
    (Providian).)
    Abuse of discretion standard of review. In child support cases, a trial court's
    decision whether to impute income to a parent, along with most other decisions, is
    reviewed for abuse of discretion. (In re Marriage of 
    Destein, supra
    , 91 Cal.App.4th at
    p. 1393; In re Marriage of Hinman (1997) 
    55 Cal. App. 4th 988
    , 994 (Hinman); cf. In re
    Marriage of Simpson (1992) 
    4 Cal. 4th 225
    , 234 [spousal support].) Under the abuse of
    discretion standard of review, we may not substitute our own judgment for that of the
    trial court. (Hinman, at p. 994.) Rather, we determine only if any judge reasonably could
    have made such a decision. (Ibid.)
    De novo standard of review. When the relevant or decisive facts are undisputed,
    the legal significance of those facts is a question of law. (Ghirardo v. Antonioli (1994) 
    8 Cal. 4th 791
    , 799.) The correct interpretation of a statute is a question of law. (Mercury
    Interactive Corp. v. Klein (2007) 
    158 Cal. App. 4th 60
    , 81.) We review a trial court's
    decisions regarding questions of law de novo, or independently, and are free to draw our
    own conclusions. (Ghirardo, at p. 799.)
    8
    II
    Father's Retirement and Trial Court's Failure to Impute Income to Him
    Mother contends the trial court erred by finding Father could retire before age 65
    and by not imputing to him his pre-retirement income or attributing to him income based
    on his capacity to earn income. She argues: (1) the court abused its discretion by making
    those decisions; (2) there is insufficient evidence to support the court's findings; and (3)
    we, as an appellate court, should conduct a de novo review of the record and
    independently determine whether Father should be allowed to retire at age 62 for
    purposes of calculating his child support obligations.
    A
    Father's retirement. The trial court found Father closed his mortgage business in
    2013 and retired at age 62. It stated: "It is not disputed that Father closed his mortgage
    collection business, transferred collections to another independent entity and is no longer
    placing loans for clients." The court found all those transactions were arm's-length
    transactions. With Father's business closed, Mother asked the court to impute income to
    Father, but submitted no evidence showing he is a "W-2 employee" (i.e., receives wages
    or a salary) or other income from his former industry. Based on the evidence before it,
    the court declined to impute income to Father based on his earning capacity for any
    ability or opportunity to work in the hard money lending business.
    Mother has not carried her burden on appeal to show either that there is
    insufficient evidence to support the trial court's factual findings or that the court abused
    its discretion by concluding Father could retire at age 62 without imputing to him any
    9
    salary or other earned income based on his pre-retirement income or otherwise.5
    Although she cites evidence purportedly showing Father continues to work in the hard
    money lending business (e.g., the website of Financial Freedom Loans, LLC), there is
    other evidence to the contrary and the court reasonably found that other evidence credible
    and persuasive.6 Mother has not carried her burden on appeal to show there is
    insufficient evidence to support the court's finding Father has retired from that business.
    Although Mother cites In re Marriage of Reynolds (1998) 
    63 Cal. App. 4th 1373
    in
    support of her argument, that case supports the trial court's decision that Father could
    retire at age 62 (or 61). Reynolds noted that although a supporting spouse cannot
    deliberately shirk support obligations by refusing to work or prematurely retiring, a bona
    fide retirement may be a material change in circumstances justifying a modification of
    support and the supporting spouse should not be forced to continue working. (Id. at
    p. 1379.) Although in the circumstances of that case the court held no one should be
    required to work after the usual retirement age of 65 to pay the same level of spousal
    support as when employed, it did not hold a bona fide retirement cannot occur before the
    age of 65 under any circumstances. (Id. at p. 1378.) We conclude the trial court did not
    5       Although Mother asserts Father was only 61 years old at the time of his 2013
    retirement, she does not cite any definitive evidence to support that assertion.
    Accordingly, we presume the court was correct when it considered him to be 62 years old
    at that time. In any event, our analysis of the court's decision would be the same whether
    Father was 61 or 62 years old at the time of his retirement.
    6      For example, Father declared he has retired from his business and will, in fact, be
    earning more income from his 401(k) retirement plan than he had earned in recent years
    working for his business.
    10
    abuse its discretion by concluding Father, in the circumstances of this case, retired in
    good faith at age 62 (or 61) and should not be required to continue working thereafter
    simply to continue paying child support at a rate equal to his pre-retirement amount. We
    also conclude the court did not abuse its discretion by not imputing to Father earned
    income at or near the level he earned before his retirement.
    B
    Imputed income. Mother also cites 
    Hinman, supra
    , 
    55 Cal. App. 4th 988
    in support
    of her argument that income should be imputed to Father based on his earning capacity
    despite his retirement. Although Hinman held trial courts have "broad discretion to
    consider parental earning capacity consistent with the best interests of the supported
    child" (id. at p. 992), it did not hold that a trial court is precluded from finding a parent
    has retired in good faith and exercising its discretion to not impute income to him or her
    based on earning capacity. Neither Hinman nor Mother's arguments persuade us the trial
    court abused its discretion by not imputing income to Father based on his earning
    capacity in the circumstances of this case.
    Furthermore, contrary to Mother's request, we decline to review the evidence in
    the record de novo and reach conclusions contrary to the trial court's factual findings and
    inferences. On appeal, we do not evaluate the credibility of the witnesses or reweigh the
    evidence and instead we defer to the trial court's findings if supported by substantial
    evidence. 
    (Lenk, supra
    , 89 Cal.App.4th at p. 968; 
    Bolkiah, supra
    , 74 Cal.App.4th at
    p. 1000; 
    Howard, supra
    , 72 Cal.App.4th at p. 631.) Likewise, even if different inferences
    may be drawn from disputed or undisputed evidence, we cannot make our own inferences
    11
    but must accept the trial court's resolution of conflicting inferences. 
    (Providian, supra
    ,
    96 Cal.App.4th at p. 301.)
    III
    Child Support Based on Child's Standard of Living
    Mother contends the trial court abused its discretion by not considering Father's
    standard of living and/or applying section 4057, subdivision (b)(3), to adjust the guideline
    child support amount upward based on the disparity in the wealth and income of Father
    and Mother.7
    Section 4057, subdivision (b), provides that the presumed guideline amount of
    child support can be rebutted by evidence showing that amount would be unjust or
    inappropriate in the particular case when the supporting parent "has an extraordinarily
    high income and the amount determined under the formula would exceed the needs of the
    children." (§ 4057, subd. (b)(3).) However, that provision, by its terms, would generally
    apply only to reduce the amount of the guideline child support to be paid a parent with an
    extraordinarily high income if he or she shows the child's needs do not require that
    guideline amount. (In re Marriage of Cheriton (2001) 
    92 Cal. App. 4th 269
    , 297;
    McGinley v. Herman (1996) 
    50 Cal. App. 4th 936
    , 944-945.)
    Rather, Mother's primary argument appears to be that the trial court did not
    adequately consider both parents' station in life or standard of living in setting Father's
    7      Although Mother's brief cites section 4075, subdivision (b)(3)(f), a subdivision
    that does not exist, we believe that citation is a typographical error and presume she
    instead intended to cite section 4057, subdivision (b)(3).
    12
    child support obligation. Section 4053, subdivision (a), provides: "A parent's first and
    principal obligation is to support his or her minor children according to the parent's
    circumstances and station in life." Similarly, section 4053, subdivision (f), provides:
    "Children should share in the standard of living of both parents. Child support may
    therefore appropriately improve the standard of living of the custodial household to
    improve the lives of the children." Section 4053, subdivision (g), similarly provides child
    support orders "should minimize significant disparities in the children's living standards
    in the two homes."
    Mother argues that while she lives in a rented apartment, is unemployed, and has
    depleted her savings, Father lives in a "mansion" and had a pre-retirement (i.e., before the
    transfer to the trust) net worth exceeding $13 million dollars. However, the record shows
    the trial court had ample evidence showing the assets, income, and living standards of
    both Mother and Father. It received and considered two reports filed by Kaplan, the
    special master, that discussed in great detail those issues. The court clearly was aware of
    the significant disparity in the wealth and standards of living of both parents and, in
    awarding child support to Mother, implicitly considered those factors. We presume the
    trial court's decision is correct. (Denham v. Superior 
    Court, supra
    , 2 Cal.3d at p. 564.)
    Mother does not cite any affirmative evidence in the record showing the court did not
    consider those factors in deciding Father's child support obligations. We conclude she
    has not carried her burden on appeal to show the trial court erred as she asserts.
    (Fundamental Investment etc. Realty Fund v. 
    Gradow, supra
    , 28 Cal.App.4th at p. 971.)
    13
    To the extent Mother requests we independently consider the parties' disparity of
    wealth and standards of living, we decline to review the evidence in the record de novo
    and reach conclusions contrary to the trial court's factual findings and inferences. On
    appeal, we do not evaluate the credibility of the witnesses or reweigh the evidence, and
    defer to the trial court's findings if supported by substantial evidence. 
    (Lenk, supra
    , 89
    Cal.App.4th at p. 968; 
    Bolkiah, supra
    , 74 Cal.App.4th at p. 1000; 
    Howard, supra
    , 72
    Cal.App.4th at p. 631.) Even if different inferences may be drawn from disputed or
    undisputed evidence, we cannot make our own inferences but must accept the trial court's
    resolution of conflicting inferences. 
    (Providian, supra
    , 96 Cal.App.4th at p. 301.)
    IV
    Due Process and Discovery Rights
    Mother contends the special master and trial court denied her rights to due process
    of law and discovery by denying her an opportunity to review Father's family trust
    document. She initially argues she did not consent to the appointment of Kaplan as a
    special master. However, the record on appeal does not include either a minute order or a
    reporter's transcript for the October 16, 2012, hearing at which Kaplan was appointed as a
    special master. Mother cannot, and does not, cite to any evidence in the record
    affirmatively showing that neither she nor her counsel concurred in Kaplan's appointment
    at that hearing.
    Mother also argues Kaplan and/or the trial court wrongfully denied her an
    opportunity to review the M. family trust document and conduct discovery regarding all
    of Father's financial accounts, business holdings, and other investments. She asserts that
    14
    when she met with Kaplan, he "quickly flashed" a document he purported to be the M.
    family trust and denied her request for a copy of it. She further asserts Kaplan denied her
    an opportunity to read that document. She also notes a copy of the trust was not attached
    to Kaplan's final report. Mother argues Kaplan's conduct denied her discovery rights and
    precluded her from having a trust expert review that trust on her behalf, speculating that
    its provisions may not fully protect her son as a beneficiary.
    We conclude Mother has forfeited or waived her contention by not showing she
    filed a motion to compel discovery of the trust document or otherwise objected to the
    purported violation of her discovery rights. (Hepner v. Franchise Tax Bd. (1997) 
    52 Cal. App. 4th 1475
    , 1486 ["[p]oints not raised in the trial court will not be considered on
    appeal"].) Furthermore, to the extent she asserts she filed a motion to compel, she has not
    provided an adequate record on appeal that includes that motion or any other evidence
    showing she timely objected to the purported violation of her discovery rights.8
    Although her assertions of fact and procedure ostensibly refer to matters within the
    record on appeal, her brief does not contain adequate citations to the appellate record in
    violation of California Rules of Court rule 8.204(a)(1)(C). "If a party fails to support an
    argument with the necessary citations to the record, that portion of the brief may be
    8       Mother's opening appellant's brief provides only one citation to the record in
    support of her assertion she filed a motion to compel. In her declaration in support of her
    motion for reconsideration, Mother asserts: "I never received a copy [of the trust] via
    discovery, despite repeated requests [and] filing a Motion to Compel Discovery of the
    [M. family trust] document." That sole citation is insufficient for us to determine
    whether she, in fact, filed such a motion, on what grounds that motion was filed, and how
    the trial court ruled on that purported motion.
    15
    stricken and the argument deemed to have been waived." (Duarte v. Chino Community
    Hospital (1999) 
    72 Cal. App. 4th 849
    , 856; see City of Lincoln v. Barringer (2002) 
    102 Cal. App. 4th 1211
    , 1239; Guthrey v. State of California (1998) 
    63 Cal. App. 4th 1108
    ,
    1115.) Accordingly, to the extent Mother's contentions do not contain adequate
    supporting citations to the record on appeal, we consider those contentions to have been
    waived. (Nwosu v. Uba (2004) 
    122 Cal. App. 4th 1229
    , 1246-1247; City of Lincoln, at
    p. 1239; Duarte, at p. 856; Guthrey, at p. 1115.) Finally, we note that the fact she filed
    this appeal in propria persona does not exempt her from compliance with established
    appellate rules. (Nwosu, at pp. 1246-1247 [in propria persona litigants must follow the
    same procedural rules as attorneys].) We conclude Mother has not carried her burden on
    appeal to show either the special master or the trial court denied her rights to due process
    of law and discovery by denying her an opportunity to review Father's family trust
    document and conduct discovery regarding all of Father's financial accounts, business
    holdings, and other investments.
    V
    Trust Corpus
    Mother contends the trial court abused its discretion by not considering the corpus
    of the M. family trust in determining Father's income available for child support.
    However, the record refutes her contention. The trial court found that in 2013 Father
    established an estate plan, irrevocably transferring the bulk of his assets to the M. family
    trust for the benefit of his two children (an adult son and R.). In particular, the court
    found Father transferred, or sold, income-producing assets to the trust in return for a note
    16
    paying him 3 percent annual interest. Kaplan found Father's estate plan worked well for
    estate purposes, for liability insulation and asset protection, and to minimize Father's
    income available for child support. Although Kaplan concluded Father's gift was not
    done to evade child support, the court found "Father's estate plan is also motivated to
    reduce his income available for support." It stated: "The transfer moves the assets and
    income to others, including the parties' minor child (although at some future point in
    time, presumably after he emancipates), and shifts income away from Mother who has a
    29 percent timeshare with the minor." The court imputed income to Father based on his
    transfer of assets to the trust using a Destein analysis (i.e., 3 percent annual interest based
    on value of assets transferred to the trust). In so doing, the court found "Father may not
    voluntarily transfer away income in a fashion that reduces his child support obligation."
    The court then adopted Kaplan's findings regarding income available for support and
    awarded Mother child support.
    Contrary to Mother's assertion, the record shows the trial court did, in fact,
    consider Father's transfer of assets to the M. family trust in determining income available
    for child support. Specifically, it imputed to Father 3 percent annual interest based on the
    value of those transferred assets. Mother does not show the court abused its discretion by
    not imputing greater income to Father based on that trust transfer (e.g., by not
    considering the trust's corpus to be Father's assets) for purposes of determining his child
    support obligations. Ventura County Dept. of Child Support Services v. Brown (2004)
    
    117 Cal. App. 4th 144
    , cited by Mother, is inapposite to this case and does not persuade us
    the court erred as she asserts.
    17
    To the extent Mother requests we independently attribute the trust's corpus to
    Father and make a child support determination other than that made by the trial court, we
    decline to review the evidence in the record de novo and reach conclusions contrary to
    the trial court's factual findings and inferences. On appeal, we do not evaluate the
    credibility of the witnesses or reweigh the evidence and instead we defer to the trial
    court's findings if supported by substantial evidence. 
    (Lenk, supra
    , 89 Cal.App.4th at
    p. 968; 
    Bolkiah, supra
    , 74 Cal.App.4th at p. 1000; 
    Howard, supra
    , 72 Cal.App.4th at
    p. 631.) Likewise, even if different inferences may be drawn from disputed or
    undisputed evidence, we cannot make our own inferences but must accept the trial court's
    resolution of conflicting inferences. 
    (Providian, supra
    , 96 Cal.App.4th at p. 301.) Under
    the abuse of discretion standard of review, we may not substitute our own judgment for
    that of the trial court. (
    Hinman, supra
    , 55 Cal.App.4th at p. 994.) Based on the record,
    we conclude the court did not abuse its discretion by imputing income to Father pursuant
    to Destein based his transfer of assets to the trust.
    VI
    Attorney Fees and Psychologist Fees
    Mother contends the trial court erred by denying her requests for awards of
    attorney fees and psychologist fees.
    A
    Attorney fees and costs. The trial court denied Mother's request for an award of
    $10,000 in attorney fees, stating in part:
    18
    "[A] declaration from [Mother's] last attorney, Jack A. Love . . .
    declares: 'Based on the history of professional services rendered,
    Mother has paid a total of $5,000.00 in attorney fees from January
    17, 2013, through October 10, 2013.' There are no invoices or
    worksheets in support of Mr. Love's fees attached to his declaration.
    The court finds that Mother's request for reimbursement of Mr.
    Love's fees is insufficient pursuant to [former] California Rule[s] of
    Court [rule] 5.93. The request for Mr. Love's fees is denied.
    "Additional attachments to Mother's FL-158 include invoices
    submitted to Mother from the firm of Kraffert & Schaffer, LLP for
    the months of August 1, 2012 and October 1, 2012 . . . and indicate
    total payment and adjustments to Mother's account of $3,000.00 and
    a balance due of $3,205.50. The court finds that Mother's request
    for reimbursement of Kraffert & Schaffer fees is insufficient
    pursuant to [former] California Rule[s] of Court [rule] 5.93. The
    request for reimbursement of these fees is denied."
    Former California Rules of Court rule 5.93, cited by the trial court, is now
    numbered rule 5.427 and provides in part: "The party requesting attorney's fees and costs
    must provide the court with sufficient information about the attorney's hourly billing rate;
    the nature of the litigation; the attorney's experience in the particular type of work
    demanded; the fees and costs incurred or anticipated; and why the requested fees and
    costs are just, necessary, and reasonable." (Cal. Rules of Court, rule 5.427(b)(2).)
    However, Mother does not show her request for attorney fees complied with that rule.
    Because she has not shown the trial court erred by denying her request for an award of
    attorney fees based on her noncompliance with the applicable rule, we conclude the court
    did not abuse its discretion by denying her request.
    To the extent Mother requests we independently consider her request for an award
    of attorney fees, we decline to review de novo the record on appeal and reach conclusions
    contrary to the trial court's exercise of its discretion. 
    (Lenk, supra
    , 89 Cal.App.4th at
    19
    p. 968; 
    Bolkiah, supra
    , 74 Cal.App.4th at p. 1000; 
    Howard, supra
    , 72 Cal.App.4th at
    p. 631; 
    Providian, supra
    , 96 Cal.App.4th at p. 301.)
    B
    Psychologist fees. The trial court denied, in part, Mother's request for an award of
    psychologist fees, stating in part:
    "Mother also submits supporting documentation, in the form of an
    invoice, of $3,400.00 in fees she paid to Raymond Murphy, Ph.D.[,]
    regarding ongoing therapeutic consultation. Her request for
    reimbursement of Dr. Murphy's fees associated with her ongoing
    therapy is denied. She also submits a Statement of Services from
    Dr. Murphy indicating a 'paid invoice' for 1/2 day of testimony at the
    hearing of October 9, 2013. Dr. Murphy does not indicate whether
    Mother or Father paid the bill. The court assumes Mother paid Dr.
    Murphy since she is submitting it in support of her request. If
    Mother paid Dr. Murphy for his appearance to testify, that is an
    expense the court considers appropriate for reimbursement. The
    court finds a disparity in access in funds and finds that Father has the
    ability to pay this expense in addition to his expenses. Father is
    ordered to reimburse Mother $1,000.00 if she incurred an expense
    for Dr. Murphy's appearance in court on or before January 15,
    2015."
    However, Mother has not carried her burden on appeal to show she is entitled to
    reimbursement from Father for psychologist fees she incurred for ongoing therapy. None
    of the authorities she cites (e.g., §§ 2030-2034; In re Marriage of Colvin (1992) 
    2 Cal. App. 4th 1570
    ) provide for, or apply to, psychologist fees for ongoing therapy for a
    parent in a child support case. Furthermore, although she asserts she received counseling
    at the recommendation of the trial court, she does not support that assertion with a
    specific citation to the record and does not show she is entitled to reimbursement of fees
    for ongoing therapy if the court recommended it. We conclude Mother has not carried
    20
    her burden on appeal to show the trial court abused its discretion by denying her request
    for an award of Dr. Murphy's fees incurred for ongoing therapy.
    Mother also asserts she is entitled to reimbursement of psychologist fees for
    ongoing therapy provided by David Green, Ph.D., in the amount of $3,530. However,
    she does not cite to the record on appeal showing her request for such fees or the trial
    court's denial thereof. To the extent she cites her motion for reconsideration and
    documents attached thereto, she nevertheless does not submit any substantive, much less
    persuasive, legal analysis showing she is entitled to reimbursement of those fees in the
    circumstances of this case. We conclude Mother has not carried her burden on appeal to
    show the trial court abused its discretion by denying her request for an award of Dr.
    Green's fees incurred for ongoing therapy.
    VII
    Prejudgment Interest
    Mother contends the trial court erred by denying her request for an award of
    prejudgment interest on Father's child support arrearages. In support of her argument,
    she cites article XV, section 1, of the California Constitution, which provides "[t]he rate
    of interest upon a judgment rendered in any court of this state shall be set by the
    Legislature at not more than 10 percent per annum. . . ." However, that provision does
    not show, nor does she cite any statutory or case authority otherwise showing, she is
    entitled to an award of prejudgment interest on the trial court's award of child support
    arrearages. Prejudgment interest is typically limited to recovery of "damages certain, or
    capable of being made certain by calculation, and the right to recover which is vested" on
    21
    a particular day. (Civ. Code, § 3287, subd. (a).) Mother does not show the trial court's
    award of child support arrearages in this case satisfies those requirements. Accordingly,
    we conclude the court did not err by denying her request for prejudgment interest.
    DISPOSITION
    The order is affirmed. The parties are to bear their own costs on appeal.
    McDONALD, J.
    WE CONCUR:
    McCONNELL, P. J.
    NARES, J.
    22