5 In the Interest of NJC , 2019 COA 153 ( 2019 )


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  •      The summaries of the Colorado Court of Appeals published opinions
    constitute no part of the opinion of the division but have been prepared by
    the division for the convenience of the reader. The summaries may not be
    cited or relied upon as they are not the official language of the division.
    Any discrepancy between the language in the summary and in the opinion
    should be resolved in favor of the language in the opinion.
    SUMMARY
    October 10, 2019
    2019COA153
    No. 2018CA915 In the Interest of NJC — Family Law —
    Juvenile Court — Uniform Parentage Act — Modification of
    Child Support — Deferred Compensation
    A division of the court of appeals holds that deferred
    compensation in a nonqualified retirement plan is not income for
    child support purposes under the Uniform Parentage Act, section
    19-4-101 to 130, C.R.S. 2019. Applying the definition of “income”
    in section 14-10-115 of the Uniform Dissolution of Marriage Act,
    the division concludes that the father’s deferred compensation is
    not income because he did not have the ability to use it to pay his
    expenses, including child support.
    The division also concludes that the magistrate did not abuse
    his discretion in determining not to reallocate to father ninety
    percent of the costs paid for parental responsibilities evaluations.
    In addition, the division affirms the trial court’s decision not to
    reconsider mother’s request for attorney fees paid by maternal
    grandfather that were incurred in connection with father’s motion
    to modify parenting time.
    COLORADO COURT OF APPEALS                                         2019COA153
    Court of Appeals No. 18CA0915
    Douglas County District Court No. 12JV77
    Honorable Natalie T. Chase, Judge
    In re the Parental Responsibilities Concerning N.J.C., a Child,
    and Concerning N.E.,
    Appellant,
    and
    V.J.C.,
    Appellee.
    ORDER AFFIRMED IN PART, REVERSED IN PART,
    AND CASE REMANDED WITH DIRECTIONS
    Division I
    Opinion by JUDGE TAUBMAN
    Freyre and Pawar, JJ., concur
    Announced October 10, 2019
    Fairfield and Woods, P.C., Lee Katherine Goldstein, Michael R. McCurdy,
    Denver, Colorado, for Appellant
    James J. Keil, Jr., Denver, Colorado, for Appellee
    ¶1    As a matter of first impression, N.E. (mother) urges us to
    conclude that deferred compensation in a nonqualified plan 1 is
    income for child support purposes if it is being earned during a
    period when a parent is obligated to pay child support. We disagree
    with her arguments, and therefore affirm the juvenile court’s order
    adopting the magistrate’s order modifying mother’s child support
    award from V.J.C. (father). We also affirm the juvenile court’s order
    denying mother’s request to reallocate costs paid for parental
    responsibilities evaluations (PRE).
    ¶2    However, we reverse the portion of the juvenile court’s order
    denying mother’s request for attorney fees, and we remand the case
    to the juvenile court for it to determine the amount. We further
    remand for the juvenile court to consider mother’s request for
    appellate attorney fees under section 19-4-117, C.R.S. 2019.
    1 A “nonqualified deferred-compensation plan” is “[a]n unfunded
    compensation arrangement, frequently offered to executives, that
    defers compensation and the recognition of its accompanying
    taxable income to a later date. . . . It is termed ‘nonqualified’
    because it does not qualify for favorable tax treatment” under the
    Internal Revenue Code. Black’s Law Dictionary 663 (11th ed.
    2019).
    1
    I. Appellate Standard of Review
    ¶3    This case arises out of the Uniform Parentage Act (UPA),
    sections 19-4-101 to -130, C.R.S. 2019. Magistrates may preside
    over UPA actions, but parties have the right to seek a judge’s review
    of the magistrate’s findings and rulings. § 19-1-108(1), (4)(b), (5.5),
    C.R.S. 2019.
    ¶4    “We defer to the magistrate’s and district courts’ findings of
    fact if they are supported by the evidence and we review
    conclusions of law de novo.” In re B.J., 
    242 P.3d 1128
    , 1132 (Colo.
    2010).
    II. Father’s Deferred Compensation Plan
    A. Relevant Facts
    ¶5    Mother and father are the unmarried parents of one child,
    N.J.C. In 2013, and as part of the initial paternity proceeding in
    this case, father’s child support calculation was based on the salary
    he earned working as a cardiologist for his own medical practice.
    ¶6    In 2016, father closed his practice and accepted a job with
    Healthy Connections, Inc. (HCI), a health care center providing
    medical, dental, and outreach services to impoverished
    communities. Believing that father’s income had gone up at his
    2
    new job, mother moved to increase child support. Father, however,
    responded that his income had actually decreased.
    ¶7    Evidence presented at a hearing on mother’s motion showed
    that father’s compensation package with HCI consisted of a
    $150,000 annual salary and $200,000 of yearly deferred
    compensation in a nonqualified plan. Father, who was then
    fifty-two years old, testified that he would only receive the deferred
    compensation after he retired from HCI at age sixty-five. HCI’s
    CEO, his brother, agreed that father “does not receive — physically
    receive $200,000 above his salary,” and he described the deferred
    compensation as “an obligation at a future date and time for
    [father’s] benefit providing that he meets the criteria after his
    retirement.”
    ¶8    The CEO explained that the deferred compensation plan
    allowed HCI to attract and retain qualified medical doctors, like
    father, that it could not otherwise afford. He testified that half of
    the ten to thirteen medical doctors on HCI’s staff were employed
    under the deferred compensation plan. According to the CEO,
    while each plan was tailored to the employee, they all had the same
    payout structure — the employee had to retire from HCI at a certain
    3
    age before he or she would receive any deferred funds, which would
    then be paid over ten years. As of the hearing date, the CEO said
    that the deferred compensation plan was unfunded; in fact, the
    CEO stated there was not even an account established with which
    to pay deferred compensation.
    ¶9     Regarding father’s specific deferred compensation plan, the
    CEO submitted a letter to father’s counsel (admitted at the hearing
    as Exhibit A) detailing that father had no control over the funds or
    the plan; the deferred amounts belonged to HCI and were not
    protected in case of insolvency or creditor claims; the deferred
    amounts were subject to forfeiture if father was fired, quit, or
    retired before age sixty-five; father would not be fully vested until he
    worked at HCI for five years; and the funds were not taxable until
    received by the employee.
    ¶ 10   Arguing that it was significant that father earned the money,
    even if he did not actually receive it, mother asked the magistrate to
    include the deferred compensation as income to father. The
    magistrate declined to do so, based on the restrictive provisions of
    father’s plan described above. The magistrate then modified
    4
    father’s child support obligation, including in father’s income only
    his salary and nominal dividend and interest income.2
    ¶ 11   The juvenile court judge adopted the magistrate’s decision not
    to include the deferred compensation, pointing out the magistrate’s
    reasoning that father could not contribute to the plan, had no
    control over the funds, and had no guarantee he would ever receive
    the money.
    B. Deferred Compensation is Not Income
    ¶ 12   Section 14-10-115, C.R.S. 2019, applies to child support
    obligations established or modified under the UPA. § 19-4-129,
    C.R.S. 2019. We review child support orders for an abuse of
    discretion. In re Marriage of Garrett, 
    2018 COA 154
    , ¶ 8, 
    444 P.3d 812
    , 815. However, we review de novo the legal standard applied by
    the court. In re Marriage of Tooker, 
    2019 COA 83
    , ¶ 12, 
    444 P.3d 856
    , 859.
    2 The magistrate also found that father’s decision to leave his former
    employment and work with HCI was a good faith career choice and
    was not intended to deprive N.J.C. of child support or unreasonably
    reduce the support available to him.
    5
    ¶ 13   A child support calculation begins with a determination of the
    parties’ combined gross incomes. See § 14-10-115(1)(b)(I), (5)(a). A
    parent’s gross income for child support purposes is “income from
    any source[.]” § 14-10-115(5)(a)(I).
    ¶ 14   The statute, however, neither specifically includes nor
    excludes “deferred compensation” as gross income available to a
    parent. See id. (nonexclusive list of income included in definition of
    gross income); § 14-10-115(5)(a)(II) (excluding certain income from
    definition of gross income).
    ¶ 15   No Colorado case has addressed this specific issue. Thus, we
    look to other Colorado appellate decisions addressing whether
    financial benefits or contributions not specifically defined by the
    statute are income for child support purposes. We then consider
    similar decisions from other states.
    ¶ 16   In re Marriage of Mugge, 
    66 P.3d 207
    , 210 (Colo. App. 2003),
    addressed whether an employer’s pension contributions, not yet
    distributed to the employee, were gross income for child support
    purposes. The division decided that such pension contributions
    were not because “the employers determined the amounts of their
    pension plan contributions and the employees did not have the
    6
    option of directly receiving the amounts as wages.” Id. at 211.
    Until distribution of the funds actually occurred, the division
    concluded, the employer contribution was not income. Id.
    ¶ 17   The division in In re Marriage of Davis, 
    252 P.3d 530
    , 534
    (Colo. App. 2011), similarly concluded that employer contributions
    to a parent’s 401(k) and health insurance plans were not income for
    child support purposes. Like Mugge, the division reasoned that
    unrealized employer contributions are income only if the employee
    has the option to receive the contributions as wages and use them
    for general living expenses. Id. at 535.
    ¶ 18   Most recently, the division in Tooker, ¶¶ 1-2, 444 P.3d at 858,
    considered whether tuition assistance and a book stipend paid
    through a GI Bill were income for child support and maintenance
    purposes. The district court concluded that the benefits were not
    income, since they were paid directly to the college and the parent
    could not use them for daily living or discretionary expenses. Id. at
    ¶¶ 9-10, 444 P.3d at 859.
    ¶ 19   In reviewing the district court’s decision, the Tooker division
    found Davis and Mugge “instructive”:
    7
    The principle that emerges from these cases is
    that, to be included as gross income for
    purposes of maintenance and child support,
    benefits received by an individual (if not
    otherwise excluded from the definition of gross
    income in the maintenance and child support
    statutes) must be available for the individual’s
    discretionary use or to reduce daily living
    expenses.
    Tooker, ¶ 18, 444 P.3d at 860.
    ¶ 20   Following that principle, the division upheld the district
    court’s conclusion that the tuition and book stipend benefits were
    not income because the parent could not receive the benefits
    personally or use them to pay expenses. Id. at ¶¶ 19-21, 444 P.3d
    at 860-61.
    ¶ 21   Last, the supreme court in In re A.M.D., 
    78 P.3d 741
    , 745
    (Colo. 2003), discussed whether all or only a portion of the principal
    of a monetary inheritance should be included in gross income for
    child support purposes. The A.M.D. court directed the district court
    to examine the recipient’s use of the inheritance to determine how
    much should be included as income for child support. Id. at 746.
    It held that the principal was income only “[i]f the recipient uses the
    principal as a source of income either to meet existing living
    expenses or to increase the recipient’s standard of living.” Id.
    8
    ¶ 22   We agree with the principle arising from A.M.D., Tooker, Davis,
    and Mugge, and conclude that deferred compensation is income
    only if the parent has the ability to use it to pay his or her
    expenses, including child support. See A.M.D., 78 P.3d at 746;
    Tooker, ¶¶ 18, 20-21, 444 P.3d at 860-61; Davis, 252 P.3d at 535;
    Mugge, 66 P.3d at 211.
    ¶ 23   This decision accords with decisions made in other states.
    See, e.g., Severn v. Severn, 
    567 S.W.3d 246
    , 262-63 (Mo. Ct. App.
    2019) (Deferred compensation is not income because there is “no
    discernible way in which the contributions made to the deferred
    compensation plan would be available to [the parent] in satisfying
    any child support obligation.”); Jordan v. Brackin, 
    992 P.2d 1096
    ,
    1100 (Wyo. 1999) (income does not include mandatory deferred
    compensation that is not available until death, termination of
    employment, or unforeseeable emergency because it does not
    provide the parent with money); cf. Milinovich v. Womack, 
    343 P.3d 924
    , 926, 930 (Ariz. Ct. App. 2015) (monies withdrawn from
    investment account funded with deferred compensation was income
    because the account was established with the specific purpose of
    using the deferred compensation to pay day-to-day living expenses).
    9
    ¶ 24   Turning to father’s deferred compensation plan, we conclude
    that it is not income. Father does not voluntarily contribute to the
    plan and he has no control over the funds or the plan’s
    administration. He does not currently receive money from the plan
    and may not invade the account, when it is funded, to withdraw
    funds as he chooses. Father will receive the deferred compensation
    funds only after he retires from HCI at age sixty-five and, even then,
    there is no guarantee father will receive any of the funds. Because
    father only has a “promise” to receive the deferred compensation
    when he turns sixty-five, which in no way assists him in paying his
    expenses at the present time, father’s deferred compensation plan is
    not income.
    ¶ 25   We have reviewed the out-of-state authority cited by mother to
    support her argument that deferred compensation should be
    considered income for child support purposes. However, we find
    those cases factually distinguishable, because they involve
    employees who voluntarily chose to defer or redirect their receipt of
    income. See Jones v. Jones, 
    883 So. 2d 207
    , 211-12 (Ala. Civ. App.
    2003) (payments parent chose to redirect to health insurance
    premiums instead of to his paycheck); Ennis v. Venable, 
    689 So. 2d 10
    165, 166 (Ala. Civ. App. 1996) (wages voluntarily deferred to a
    retirement account); Bergstrom v. Lindback, 
    779 P.2d 1235
    , 1237
    (Alaska 1989) (amounts voluntarily deposited into a deferred
    income compensation account); Leineweber v. Leineweber, 
    102 A.3d 827
    , 833 (Md. Ct. Spec. App. 2014) (same); Marsh v. Fieramusca,
    
    569 N.Y.S.2d 1012
    , 1014-15 (Fam. Ct. 1991) (amounts voluntarily
    deposited in a retirement plan instead of taken as wages); Murray v.
    Murray, 
    716 N.E.2d 288
    , 293-94 (Ohio Ct. App. 1999) (concluding
    that unexercised stock options were gross income because the
    recipient had complete discretion to exercise the options every
    twelve months and realize the income). Unlike in these cases,
    father did not receive any income that he could defer.
    ¶ 26   We are also not persuaded by mother’s argument that
    excluding deferred compensation from a parent’s gross income will
    encourage a parent to manipulate his or her salary in order to shirk
    a child support obligation. While that may occur in some cases, the
    magistrate did not conclude that this is what happened here.
    ¶ 27   True, HCI’s CEO is father’s brother. Even so, the record
    shows that HCI’s board of directors decided to hire a qualified
    cardiologist at about the same time that changes in the health care
    11
    system prompted father to shut down his medical practice. Father
    was one of at least five medical doctors employed under HCI’s
    deferred compensation plan, and there is no indication that he
    specifically asked to be part of the plan. Nor is there evidence that
    father accepted the deferred compensation plan in lieu of receiving
    a higher salary or receiving some other immediately payable benefit
    from HCI.
    ¶ 28   We are also unpersuaded by mother’s argument that any
    decision to exclude deferred compensation as income will unfairly
    deprive children of the support to which they are entitled. The
    legislature has expressed an intention that child support orders be
    “subject to the ability of parents to pay[.]” § 14-10-115(1)(b)(I).
    Calculating child support based on a source of money that a parent
    does not now, and may never, receive would frustrate that
    intention.
    ¶ 29   Accordingly, because father’s deferred compensation is not
    income, the magistrate correctly excluded it from father’s gross
    income when modifying child support. Because mother does not
    raise any other challenges to the child support modification, we
    12
    affirm that portion of the juvenile court’s order upholding the
    magistrate’s child support modification.
    III. Attorney Fees and Costs Requested in Connection With the
    Parenting Time Modification Hearing
    ¶ 30     Mother contends that it was an abuse of the magistrate’s
    discretion not to reallocate to father 90% of the PRE costs and to
    refuse to consider her request for attorney fees arising in
    connection with father’s motion to modify parenting time. We
    disagree.
    A. Background
    ¶ 31     Father sought to increase his parenting time in 2015. On
    mother’s motions, the magistrate ordered a PRE and supplemental
    PRE to address the disputed parenting time issues. Before the
    parenting time hearing, the magistrate issued the following order:
    [T]he parties must file a JOINT Trial
    Management Certificate (JTMC) in compliance
    with C.R.C.P. 16.2(h), which will include each
    party’s position on every issue for which the
    parties are seeking a ruling. Failure to include
    an issue in the JTMC may preclude that issue
    from being heard.
    ....
    The judge will read the JTMC prior to the
    hearing and the JTMC will be your Opening
    13
    Statement. The Court should be able to fully
    understand your client’s position on issues by
    reading the JTMC.
    ¶ 32   The parties’ JTMC averred that the only disputed issue was
    father’s request to increase parenting time. Under that part of the
    JTMC alerting the court to “Other Matters,” the parties wrote
    “None.” The parties stated that they did not exchange sworn
    financial affidavits because “there are no financial issues presently
    before this [c]ourt.”
    ¶ 33   During the parenting time hearing, the parties and magistrate
    decided to postpone issues concerning “all financial matters” to a
    future hearing. The magistrate noted in her minute order that she
    “retains and reserves jurisdiction to address reallocation of PRE
    costs/fees once financial affidavits have been updated.”
    ¶ 34   After the magistrate issued her parenting time modification
    order, mother moved to modify child support (the same motion
    referenced in Part II.A, above). In that motion, mother asked the
    magistrate to reallocate to father the costs she paid for the PREs
    and to award her the attorney fees and costs she “incurred in this
    matter.” The magistrate prohibited mother from raising at the child
    14
    support hearing any attorney fees request relating to the parenting
    time hearing.
    ¶ 35   Mother again raised her requests for fees and costs arising
    from the parenting time hearing in the JTMC filed before the child
    support hearing. She argued that the parties had unequivocally
    agreed during the parenting time hearing to postpone “all” financial
    issues, which included her attorney fees and PRE reallocation
    requests.
    ¶ 36   Once more, the magistrate declined to revisit the issue of
    attorney fees from the parenting time hearing at the child support
    hearing. The magistrate then denied mother’s request to reallocate
    the PRE costs to father. The juvenile court upheld these findings
    and conclusions on review.
    B. The Magistrate Did Not Abuse Her Discretion
    ¶ 37   We address that part of mother’s argument concerning the
    reallocation of PRE costs first.
    ¶ 38   Other than state that the magistrate should have reallocated
    the PRE costs, mother’s opening brief analyzes only the issue of
    whether the magistrate erred by refusing to reconsider her attorney
    fees request. Absent any discussion concerning the PRE fees
    15
    reallocation, we deem the argument abandoned and decline to
    consider it. See In re Marriage of Marson, 
    929 P.2d 51
    , 54 (Colo.
    App. 1996); see also People v. Simpson, 
    93 P.3d 551
    , 555 (Colo.
    App. 2003) (reviewing court will not consider bald legal proposition
    presented without argument or development).
    ¶ 39   Turning to the attorney fees argument, we discern no abuse of
    discretion in the magistrate’s refusal at the child support hearing to
    consider mother’s request for attorney fees arising in connection
    with the parenting time hearing.
    ¶ 40   The magistrate ordered the parties to comply with C.R.C.P.
    16.2(h) and file a JTMC containing “every issue for which the
    parties are seeking a ruling.” (Emphasis added.) See C.R.C.P.
    16.2(a) (the Rule 16.2 case management procedures applicable to
    domestic relations proceedings may govern juvenile or paternity
    cases if the court so orders). Mother did not comply with that order
    by specifying that she sought an award of attorney fees in
    connection with the parenting time hearing. Thus, we see no abuse
    of discretion in the magistrate’s refusal to consider the issue at a
    later hearing. See In re Marriage of Cardona, 
    321 P.3d 518
    , 527
    (Colo. App. 2010) (courts have considerable discretion to impose
    16
    appropriate sanctions for noncompliance with C.R.C.P. 16.2), aff’d
    on other grounds, 
    2014 CO 3
    .
    ¶ 41   Mother does not convince us that the parties otherwise agreed
    to postpone this issue to a later date. The record on this issue is
    limited to a transcript excerpt from the parenting time hearing and
    the magistrate’s minute order. To be sure, the magistrate’s written
    minute order specified reserving jurisdiction over “PRE costs/fees.”
    Read together, they show only a discussion about the PRE fees and
    costs and father’s anticipated motion to modify child support.
    There is no reference to attorney fees.
    IV. Attorney Fees and Costs Incurred in Connection With
    the Child Support Hearing
    ¶ 42   Mother contends that the magistrate abused her discretion by
    requiring each party to pay his or her own attorney fees arising in
    connection with her motion to modify child support. We disagree.
    ¶ 43   Under section 19-4-117, the court shall order reasonable fees
    of counsel to be paid by the parties in proportions and at times
    determined by the court. We will not disturb a court’s attorney fees
    determination under this section unless it clearly abuses its
    discretion. W.C. in Interest of A.M.K., 
    907 P.2d 719
    , 723 (Colo. App.
    17
    1995). “A juvenile court abuses its discretion ‘when its decision is
    manifestly arbitrary, unreasonable, or unfair, or when it misapplies
    the law.’” People in Interest of A.N-B., 
    2019 COA 46
    , ¶ 9, 
    440 P.3d 1272
    , 1276 (citation omitted).
    ¶ 44   Section 19-4-117 is silent as to what factors the juvenile court
    may consider when addressing an attorney fees request under this
    section. Cf. § 14-10-119, C.R.S. 2019 (requiring court to consider
    “the financial resources of both parties”). However, the parties’
    finances, the protracted nature of litigation, and the high costs of
    fees resulting from their “ceaseless arguments” may be relevant
    considerations. See In Interest of D.R.V., 
    885 P.2d 351
    , 354 (Colo.
    App. 1994); see also S.F.E. in Interest of T.I.E., 
    981 P.2d 642
    , 650
    (Colo. App. 1998).
    ¶ 45   The magistrate here looked at these factors. She made
    findings about the parties’ financial circumstances, including
    father’s higher income but also mother’s (1) failure to “make any
    reasonable effort to obtain full time gainful employment”; (2) ability
    to earn at least a $3000 monthly income; (3) receipt of $2184
    monthly in cash gifts, interest and dividends, and rental income;
    and (4) being “voluntarily support[ed]” by her father (maternal
    18
    grandfather) “to the extent that she cannot or will not meet her own
    financial needs.” As to this last factor, the magistrate further found
    that maternal grandfather had paid $16,000 toward mother’s credit
    card bills and more than $512,000 of her attorney fees. The
    magistrate also found that both parties had “over litigated and
    under resolved the post decree issues in this case and have
    incurred excessive amounts of attorney’s fees and costs in doing
    so.”
    ¶ 46     These findings sufficiently support the magistrate’s decision
    for both parties to bear their own fees. The order is not manifestly
    arbitrary, unreasonable, or unfair, and, therefore, we affirm it on
    review. See W.C., 907 P.2d at 723.
    ¶ 47     Insofar as mother argues it, nothing in section 19-4-117
    prohibited the magistrate from considering maternal grandfather’s
    financial contributions. Cf. Davis, 252 P.3d at 538 (allowing court
    to consider wife’s new husband’s financial contributions to wife’s
    living expenses when assessing her economic circumstances under
    section 14-10-119).
    ¶ 48     Accordingly, we reject mother’s argument that the magistrate
    issued her order “in the complete absence of any information about
    19
    [maternal grand]father’s ability to pay these amounts.” Any fault in
    this regard lay at mother’s feet.
    ¶ 49   Despite the apportionment of fees being a disputed issue for
    the child support hearing, and knowing that father specifically
    objected to paying mother’s fees because maternal grandfather had
    already paid them, mother chose not to call maternal grandfather
    as a witness at the hearing. If mother wanted the magistrate to
    consider maternal grandfather’s financial ability to pay her attorney
    fees, she should have presented such evidence to the magistrate.
    See In re Marriage of Krejci, 
    2013 COA 6
    , ¶ 23 (parties must present
    relevant evidence to the court, and their failure to do so does not
    provide grounds for reversal); see also In re Marriage of Eisenhuth,
    
    976 P.2d 896
    , 901 (Colo. App. 1999) (the court is required to
    consider the evidence presented to it; it does not act as a surrogate
    attorney).
    ¶ 50   We reject mother’s argument that by failing to make father pay
    for her attorney fees, the magistrate was perpetuating the parties’
    financial disparity. Section 19-4-117 is not intended to equalize the
    parties’ financial status. Cf. In re Marriage of Anthony-Guillar, 
    207 P.3d 934
    , 944 (Colo. App. 2009) (the intention of an attorney fees
    20
    award under section 14-10-119 is to equalize the parties’ financial
    status). Rather, the section provides that “The court shall order
    reasonable fees of counsel . . . and other costs of the action . . . to
    be paid by the parties in proportions and at times determined by
    the court.” § 19-4-117. In awarding attorney fees, the court may
    consider the existing factual circumstances, like the parties’
    finances, the protracted nature of litigation, and the high cost of
    fees. See In Interest of D.R.V., 
    885 P.2d 351
    , 354 (Colo. App. 1994).
    ¶ 51   Yet even if the intent of the section was to equalize the parties’
    financial status, an award of attorney fees payable from father to
    maternal grandfather in no way fosters the objective of ensuring
    financial equality between father and mother, especially given
    mother’s testimony that she did not intend to repay maternal
    grandfather for his payment of attorney fees on her behalf. See In
    re Marriage of Benjamin, 
    740 P.2d 532
    , 533 (Colo. App. 1987)
    (awarding attorney fees to deceased wife’s attorney does not
    equalize the parties’ status).
    ¶ 52   Thus, we conclude that under section 19-4-117, mother is
    entitled to attorney fees, and we remand to the trial court to
    determine the amount.
    21
    ¶ 53   Finally, we decline to consider the argument raised in a
    footnote in the reply brief that the magistrate erred by failing to
    reallocate the PRE costs based on the parties’ assets. See Simpson,
    93 P.3d at 555 (declining to consider arguments not raised until the
    reply brief). We are unpersuaded by mother’s statement (also in the
    footnote) that she “cover[ed]” this argument in the opening brief,
    because nothing in the opening brief supports this statement. The
    argument summary, the argument heading, and the argument itself
    discuss only the apportionment of attorney fees following the child
    support hearing. See id. (refusing to consider contention presented
    in a footnote that was not set forth in the summary of argument or
    as an issue on appeal in the opening brief as required by C.A.R.
    28(a)). In contrast, mother’s prior argument (Part III, above) raised
    both the attorney fees and PRE issues arising from the parenting
    time hearing (even if we ultimately deemed the PRE argument
    abandoned).
    V. Appellate Attorney Fees
    ¶ 54   Mother requests an award of her appellate attorney fees under
    section 19-4-117. Although we recognize father’s objection that
    mother will continue to litigate as long as she is “bankrolled” by
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    maternal grandfather, we conclude that mother is entitled to
    appellate attorney fees and remand to the juvenile court to
    determine the amount, if any. See C.A.R. 39.1; § 19-4-117.
    However, we note that she is entitled only to those attorney fees
    that she paid. Thus, on remand, the juvenile court should consider
    whether mother’s appellate attorney fees have been or will be paid
    by maternal grandfather or any other third party.
    VI. Conclusion
    ¶ 55   The order is affirmed, and the case is remanded to the juvenile
    court for consideration of mother’s appellate attorney fees request.
    JUDGE FREYRE and JUDGE PAWAR concur.
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