Tilsen v. Benson ( 2023 )


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    JON-JAY TILSEN v. MIRIAM E. BENSON
    (SC 20664)
    Robinson, C. J., and McDonald, D’Auria, Mullins,
    Ecker and Alexander, Js.
    Syllabus
    The plaintiff appealed from the trial court’s judgment dissolving his marriage
    to the defendant, challenging certain of the trial court’s financial orders
    and claiming that the trial court had improperly denied his motion to
    enforce, as a prenuptial agreement, the terms of the parties’ ketubah,
    which is a contract governing marriage under Jewish law. The parties
    signed the ketubah shortly before they were married, and it provided
    in relevant part that the defendant was to be the plaintiff’s ‘‘wife
    according to the laws of Moses and Israel’’ and that they ‘‘agreed to
    divorce . . . one another . . . according to Torah law . . . .’’ After
    marrying, the plaintiff found employment as a rabbi at a Conservative
    synagogue in New Haven, where he served for nearly three decades.
    During that time, the defendant, who was educated and trained as an
    attorney, worked in the legal and nonprofit fields, but she had not
    worked as an attorney since 2015. The defendant, however, was the
    primary caregiver to the parties’ children and had numerous responsibili-
    ties in connection with her role as the rabbi’s wife. After initiating the
    present dissolution action in 2018, the plaintiff moved for an order
    confirming that the ketubah was valid and enforceable, and he requested
    that any asset division and support orders be entered in accordance with
    Hebrew law based on the ketubah’s choice of law provision. According
    to the plaintiff, application of such law would result in an equal division
    of marital property, excluding individual property acquired through a
    gift or bequest not specifically conveyed to the other spouse, and would
    preclude alimony or claims against future income. In connection with
    the plaintiff’s motion, the parties submitted conflicting affidavits from
    various rabbis about alimony and property division under Torah law. The
    trial court denied the plaintiff’s motion. Applying the neutral principles
    of law approach to determine whether a civil court may consider a
    claim implicating a religious institution or practice without violating
    the establishment clause of the first amendment to the United States
    constitution, which was articulated by the United States Supreme Court
    in Jones v. Wolf (
    443 U.S. 595
    ), the trial court concluded that the first
    amendment precluded enforcement of the ketubah’s provisions. The
    court reasoned that, in light of the conflicting affidavits, enforcement
    of the provisions of the ketubah would require the court to choose
    between competing rabbinical interpretations of the requirement that
    their divorce should accord with Torah law. During the pendency of
    the dissolution proceedings, the plaintiff, who was five years into a
    ten year employment contract with the synagogue, renegotiated that
    contract for a new, one year contract, pursuant to which he was to
    receive a total annual compensation package of $202,100. The syna-
    gogue, however, later informed the plaintiff that it would not be renewing
    his one year contract, which terminated in August, 2021. The plaintiff
    did not search for or intend to seek new employment. In dissolving the
    parties’ marriage, the trial court issued several financial orders. The
    court found, inter alia, that the plaintiff’s annual gross earning capacity
    was $202,100, which was consistent with his most recent compensation
    from the synagogue. In light of that and other findings, the trial court
    ordered the plaintiff to pay the defendant alimony in the amount of
    $5000 per month for a period of fifteen years and precluded him from
    seeking a modification based on the defendant’s increased earnings,
    unless her annual gross earnings equaled or exceeded $50,000. The court
    also awarded the plaintiff sole possession and ownership of the marital
    home and 45 percent of the parties’ retirement accounts, and it allowed
    the plaintiff to retain his ownership interest in a real estate asset estab-
    lished by his family members but required him to pay the defendant 25
    percent of the net, after tax amount of any future distributions that he
    was to receive from that interest. On the plaintiff’s appeal, held:
    1. The plaintiff could not prevail on his claim that the trial court had improp-
    erly denied his motion to enforce the provisions of the ketubah on the
    ground that doing so would violate first amendment to the United States
    constitution:
    a. The trial court correctly determined that enforcement of the parties’
    ketubah would violate the establishment clause of the first amendment:
    The establishment clause generally precludes a court from inquiring into
    religious matters, but, under the neutral principles of law doctrine, civil
    courts may decide a dispute arising in a religious context so long as the
    dispute can be resolved solely by a secular legal analysis that does
    not implicate or is not informed by religious doctrine or practice, and,
    although a court resolving such a dispute may be required to examine
    certain religious documents, it must take special care to scrutinize those
    documents in purely secular terms and not to rely on religious precepts
    or to resolve a religious controversy.
    Given the nature of a ketubah, which resembles a contract but embraces
    complex religious undertones and carries spiritual weight, courts have
    applied the neutral principles of law doctrine to assess whether the
    provisions of a ketubah may be given effect in a dissolution proceeding
    without violating the establishment clause’s prohibition against inquiring
    into matters of religious faith and doctrine, and this court, after reviewing
    the case law from those courts that have addressed the issue, found
    most instructive those cases that have applied the neutral principles of
    law doctrine in concluding that the first amendment precludes a civil
    court’s enforcement of ketubah provisions similar to those in the par-
    ties’ ketubah.
    In the present case, the parties’ ketubah was facially silent as to each
    party’s support obligations in the event of dissolution of their marriage,
    the trial court would therefore have been required to determine those
    obligations from external sources concerning Jewish law, and the affida-
    vits submitted by various rabbis on behalf of the parties offered conflict-
    ing opinions regarding such law as it pertains to alimony and property
    division, rendering the present case a paradigmatic example of entangle-
    ment that runs afoul of the establishment clause, insofar as the trial
    court would have been required to discern and enforce what Jewish law
    requires with respect to property division and financial support upon
    dissolution if it had given effect to the parties’ ketubah.
    b. The plaintiff could not prevail on his unpreserved claim that the trial
    court’s decision not to enforce the ketubah had violated his rights under
    the free exercise clause of the first amendment on the ground that it
    prevented him from divorcing according to Jewish law:
    In view of the parties’ lack of agreement as to what Jewish law requires
    in the present case owing to the breadth and vagueness of the language
    in the parties’ ketubah, the trial court, in making a determination as to
    what that law requires, would have risked violating the defendant’s free
    exercise rights in the name of protecting those of the plaintiff.
    Moreover, the trial court did not deny the plaintiff access to the court
    or otherwise exact a penalty in connection with his religious beliefs or
    practices, but, rather, its decision not to enforce the ketubah simply
    meant that the parties’ dissolution would be governed by generally appli-
    cable principles of Connecticut law, as expressed in the equitable distri-
    bution and alimony statutes (§§ 46b-81 and 46b-82), and parties who
    desire specific tenets of their religious beliefs to govern the resolution
    of their marital dissolution actions remain free to contract for that relief
    via a properly executed antenuptial, postnuptial, or separation agreement
    that is specifically worded to express those beliefs in a way that avoids
    establishment clause concerns under the neutral principles of law doc-
    trine.
    2. There was no merit to the plaintiff’s claims that the trial court’s financial
    orders were based on a clearly erroneous factual finding regarding his
    earning capacity and that the trial court had abused its discretion in
    awarding alimony in the amount of $5000 per month for fifteen years and
    25 percent of any future distributions in connection with the plaintiff’s
    ownership interest in the real estate asset:
    a. The trial court’s finding that the plaintiff had a gross earning capacity
    of $202,100 was not clearly erroneous:
    Under appropriate circumstances, a trial court in a marital dissolution
    action may base its financial awards on a party’s earning capacity, which
    is an amount that a person can realistically be expected to earn consider-
    ing such things as the person’s vocational skills, employability, age and
    health, rather than actual earned income, and it is especially appropriate
    for the court to consider whether a person has wilfully restricted his or
    her earning capacity to avoid support obligations.
    In the present case, the trial court’s decision to base the fifteen year
    alimony award, at least in part, on the plaintiff’s earning capacity of
    $202,100 was supported by the fact that the plaintiff had only recently
    become unemployed at the time of dissolution, the lack of any evidence
    as to his inability or efforts to obtain employment, and evidence that he
    desired to renegotiate the terms of his employment with the synagogue
    in order to gain an advantage in the pending dissolution action.
    Moreover, there was evidence of the plaintiff’s employability, including
    testimony from the president of the synagogue’s board of trustees that
    the synagogue initially had no intention of replacing the plaintiff with
    another rabbi, and evidence that the plaintiff had declined an offer from
    the synagogue that would have allowed him to remain employed in a
    limited capacity beyond the end of the renegotiated, one year contract.
    Furthermore, in the absence of evidence concerning the plaintiff’s
    reduced employability or earning capacity resulting from his age or the
    termination of his employment, which the plaintiff failed to proffer, it
    was reasonable for the trial court to rely on the plaintiff’s gross compensa-
    tion for the final year of his employment with the synagogue as reflected
    in the one year contract, insofar as the plaintiff asked to renegotiate the
    ten year contract to a one year contract in March, 2020, during the
    pendency of the parties’ dissolution action, and insofar as the trial court
    specifically declined to credit his testimony that the reason for doing so
    was because he believed that it was inappropriate to fix compensation
    for longer than a one year period given the uncertainties presented at
    that time by the start of the COVID-19 pandemic.
    b. The trial court did not abuse its discretion in ordering the plaintiff to
    pay to the defendant 25 percent of any future distributions stemming
    from his ownership interest in the real estate asset:
    Contrary to the plaintiff’s contention that the distributions from the real
    estate asset are mere expectancies akin to an inheritance and, thus, not
    property subject to division under § 46b-81, the parties had stipulated
    that the distributions from that asset were property subject to equitable
    distribution, and the trial court’s award of 25 percent of those distribu-
    tions to the defendant was consistent with the present division method
    of deferred distribution, pursuant to which the trial court determines at
    the time of trial the percentage share of the nonliquid assets to which
    each spouse is entitled, and that award was not an abuse of discretion
    when it was viewed in the context of the court’s other financial orders.
    c. The trial court did not improperly based its alimony award on the
    plaintiff’s gross earning capacity rather than on his available net income:
    Although it is well settled that a court must base child support and
    alimony awards on the available net income of the parties, and not on
    gross income or gross earning capacity, this court concluded that a trial
    court’s failure to state explicitly that an award has been based on net
    income, or its reference to a party’s gross income or gross earning
    capacity, does not, in and of itself, require reversal if the trial court’s
    decision reasonably can be understood to base the award or awards on
    net income, and that conclusion was consistent with the maxim that
    reviewing courts should presume that the trial court has exercised its
    discretion in accordance with the governing law.
    In the present case, the trial court’s only specific finding as to the plain-
    tiff’s earning capacity was expressed in terms of gross earning capacity,
    but the court expressly referred to the plaintiff’s net weekly income as
    being accurately reflected in the plaintiff’s financial affidavit, the court
    did not expressly state that the gross amount rather than the net amount
    furnished the basis for the alimony calculation, and, although it would
    have been better practice for the trial court to make an express finding
    with respect to the plaintiff’s net earning capacity, this court could not
    conclude that the court’s exercise of its discretion was based on a
    misstatement of the law.
    Moreover, this court’s application of the presumption that the trial court
    exercised its discretion in accordance with the governing law was sup-
    ported by the arithmetic underlying the trial court’s financial orders, as
    the alimony award of $5000 per month constituted approximately 37
    percent of the plaintiff’s net annual earning capacity, as calculated from
    the net weekly income reported in the plaintiff’s financial affidavit, and
    that percentage did not indicate an abuse of discretion relative to the
    earning capacity on which it was based.
    d. The trial court’s alimony award was not an abuse of discretion when
    the award was viewed in light of the plaintiff’s ability to pay and the
    defendant’s earning capacity:
    The alimony award was consistent with the trial court’s express reliance
    on the reduced earning capacity of the defendant, who was earning $12
    per hour at a part-time job at the time of trial, relative to that of the
    plaintiff, the court declined to credit expert testimony that the defendant
    had a much higher earning capacity given her inability to secure profes-
    sional employment in the legal and nonprofit fields, and the court recog-
    nized her contributions to the marriage and the fact that those contribu-
    tions aided in the plaintiff’s professional success.
    Moreover, the parties’ cash assets were split evenly, and the plaintiff
    received the marital home, 45 percent of the retirement accounts, and
    75 percent of the distributions from the real estate asset, and the financial
    orders did not force the plaintiff to the brink of poverty by stripping
    him of any means with which to pay them by virtue of a disproportionate
    division of the marital assets.
    Furthermore, the trial court expressly recognized that the parties’ finan-
    cial circumstances might evolve and emphasized that the alimony award
    was subject to modification if her yearly gross earnings were to equal
    or exceed $50,000.
    Argued December 15, 2022—officially released September 5, 2023
    Procedural History
    Action for the dissolution of a marriage, and for other
    relief, brought to the Superior Court in the judicial dis-
    trict of New Haven, where the defendant filed a cross
    complaint; thereafter, the court, Klau, J., denied the
    plaintiff’s motion to enforce the parties’ prenuptial
    agreement; subsequently, the court, Goodrow, J., ren-
    dered judgment dissolving the marriage and granting
    certain other relief, from which the plaintiff appealed.
    Affirmed.
    Howard Fetner, with whom was Felicia C. Hunt, for
    the appellant (plaintiff).
    Sarah E. Murray, with whom was Eric J. Broder,
    for the appellee (defendant).
    Opinion
    ROBINSON, C. J. The principal issue in this appeal
    requires us to consider the extent to which a Connecti-
    cut court may enforce the terms of a ‘‘ketubah,’’ which
    is a contract governing marriage under Jewish law,1
    without entangling itself in religious matters in violation
    of the first amendment to the United States constitution.
    The plaintiff, Jon-Jay Tilsen, appeals2 from the judgment
    of the trial court dissolving his marriage to the defen-
    dant, Miriam E. Benson. On appeal, the plaintiff con-
    tends that the trial court improperly (1) denied his
    motion to enforce the terms of the parties’ ketubah as
    a prenuptial agreement on the ground that doing so
    would violate the first amendment, and (2) issued cer-
    tain financial orders that were based on a clearly errone-
    ous finding as to his earning capacity, were not based
    on his net earning capacity, and did not reflect his
    current financial circumstances.3 We disagree and,
    accordingly, affirm the judgment of the trial court.
    The record reveals the following facts and procedural
    history. The parties met in Israel in 1988 and were
    married the next year in Pennsylvania on December
    3, 1989. Their wedding ceremony was conducted in
    accordance with the Jewish tradition. Shortly before
    the marriage ceremony, in the presence of two wit-
    nesses, the parties signed their ketubah, which is a
    traditional Jewish marriage contract written in Hebrew
    and Aramaic.4
    The parties moved from Israel to the United States
    to further the plaintiff’s career opportunities as a Con-
    servative rabbi. He found employment in the United
    States as the rabbi of a Conservative synagogue in New
    Haven, where he served for nearly twenty-eight years,
    until March, 2020, when the synagogue elected not to
    renew his employment contract during the pendency
    of this action. The defendant, who is educated and
    trained as an attorney, worked as a Social Security
    disability attorney, a paralegal, and a nonprofit execu-
    tive. At the time of this action, she was unemployed
    and had not worked as an attorney since 2015, despite
    efforts to find employment. While married to the plain-
    tiff, the defendant was the primary caregiver to the
    parties’ four children, all of whom are now adults, with
    the youngest reaching the age of the majority three days
    after the trial court rendered judgment. The defendant
    also assumed numerous volunteer responsibilities in
    connection with her role as the rabbi’s wife, including
    hosting weekly dinners and other social events, organiz-
    ing children’s groups and other educational program-
    ming for the synagogue, and attending and leading cer-
    tain services at the synagogue.
    Based on the irretrievable breakdown of the parties’
    relationship with no possibility of reconciliation, the
    plaintiff brought this marital dissolution action in 2018.
    In the second amended complaint, the plaintiff sought,
    among other financial and custody orders, the enforce-
    ment of the parties’ ketubah as a premarital agreement
    dated December 3, 1989. The plaintiff subsequently
    moved for ‘‘an order confirming that the parties’ Decem-
    ber 3, 1989 prenuptial agreement is valid and enforce-
    able and [that] the parties’ asset division and support
    award orders should be entered according to Hebrew
    law based on the valid choice of law clause found in
    the parties’ ketubah.’’ In that motion, which included
    proposed financial orders, the plaintiff argued that
    enforcement of the ketubah, and the application of Jew-
    ish law, would result in an equal division of marital
    property, excluding individual property acquired through
    gift or bequest not specifically conveyed to the other
    spouse, with no alimony or claims against future
    income. The defendant filed an objection to the plain-
    tiff’s motion to enforce the ketubah.
    After a hearing, the trial court, Klau, J., denied the
    plaintiff’s motion to enforce the ketubah.5 In its memo-
    randum of decision, the court assumed, ‘‘without decid-
    ing, that the ketubah is otherwise a valid prenuptial
    agreement under Connecticut law,’’ and it applied the
    ‘‘neutral principles of law’’ doctrine as articulated in,
    for example, Jones v. Wolf, 
    443 U.S. 595
    , 602–604, 
    99 S. Ct. 3020
    , 
    61 L. Ed. 2d 775
     (1979), and Thibodeau v.
    American Baptist Churches of Connecticut, 
    120 Conn. App. 666
    , 674, 
    994 A.2d 212
    , cert. denied, 
    298 Conn. 901
    ,
    
    3 A.3d 74
     (2010), to conclude that the first amendment
    precluded enforcement of the ketubah provision on
    which the plaintiff relied in support of a 50/50 division
    of marital property and relief from an obligation to
    pay alimony to the defendant. That provision states in
    relevant part that the parties ‘‘agreed to divorce [or,
    separate from] one another according to custom all
    the days of their life [i.e., as a continuing obligation]
    according to Torah law as is the manner of Jewish
    people. . . .’’ In its analysis, the trial court conducted
    a comprehensive review of the body of case law con-
    cerning the enforceability of various religious wedding
    contract provisions, including (1) the New York Court
    of Appeals’ landmark decision in Avitzur v. Avitzur,
    
    58 N.Y.2d 108
    , 
    446 N.E.2d 136
    , 
    459 N.Y.S.2d 572
    , cert.
    denied, 
    464 U.S. 817
    , 
    104 S. Ct. 76
    , 
    78 L. Ed. 2d 88
     (1983),
    and (2) the Superior Court’s decision in Light v. Light,
    Superior Court, judicial district of New Haven, Docket
    No. NNH-FA-XX-XXXXXXX-S (December 6, 2012) (
    55 Conn. L. Rptr. 145
    ). Observing that the parties had sub-
    mitted conflicting affidavits from rabbis about ‘‘Torah
    law as it pertains to alimony and property division,’’ the
    trial court reasoned that enforcement of the ketubah’s
    divorce provision would require the court to ‘‘choose
    between competing [rabbinical] interpretations of [the
    provision’s] requirement that the parties’ divorce should
    accord with ‘Torah law’ ’’ and that ‘‘resolving such a
    dispute is precisely what the neutral principles
    approach forbids a court to do’’ under the first amend-
    ment.6 Accordingly, the trial court denied the plaintiff’s
    motion to enforce the ketubah.
    Subsequently, the case was tried to the court, Goo-
    drow, J., over multiple days.7 The trial court found that
    both parties were unemployed at the time of trial, that
    the plaintiff’s then gross yearly earning capacity was
    $202,100, which was consistent with his final compensa-
    tion from the synagogue, and that the defendant’s then
    ‘‘gross weekly earning capacity [was] $480,’’ which
    reflected her ability to secure nonprofessional, full-time
    employment at a wage of $12 per hour. Given those
    findings, which are set forth in detail in part II of this
    opinion, the trial court considered the statutory factors
    set forth in General Statutes §§ 46b-81 and 46b-82 and
    rendered a judgment of dissolution with numerous
    financial orders, including (1) requiring the plaintiff to
    pay the defendant alimony in the amount of $5000 per
    month for a period of fifteen years, while precluding
    the plaintiff from seeking modification based on the
    defendant’s increased earnings unless those ‘‘yearly
    gross earnings total $50,000 or more,’’ (2) awarding the
    plaintiff sole possession and ownership of the marital
    home in New Haven, and (3) allowing the plaintiff to
    retain his ownership interest in Westview Park Apart-
    ments, L.P. (Westview), a real estate asset established
    by the plaintiff’s father and uncle, but requiring him to
    pay the defendant 25 percent of the net, after tax amount
    of any distributions that he receives from that interest,
    including its sale. This appeal followed.
    On appeal, the plaintiff claims that the trial court (1)
    improperly denied his motion to enforce the ketubah,
    and (2) abused its discretion in fashioning the various
    financial orders.
    I
    We begin with the plaintiff’s claim that the trial court
    improperly denied his motion to enforce the ketubah.
    The plaintiff argues that (1) enforcement of the ketubah
    would not violate the establishment clause of the first
    amendment, and (2) failing to enforce the ketubah
    would violate his rights under the free exercise clause
    of the first amendment.
    By way of background, this appeal concerns the reli-
    gion clauses of the first amendment to the United States
    constitution, which provides in relevant part: ‘‘Congress
    shall make no law respecting an establishment of reli-
    gion, or prohibiting the free exercise thereof . . . .’’
    U.S. Const., amend. I; see, e.g., Everson v. Board of
    Education, 
    330 U.S. 1
    , 8, 
    67 S. Ct. 504
    , 
    91 L. Ed. 711
    (1947) (religion clauses of first amendment are made
    applicable to states via due process clause of fourteenth
    amendment). Compare Watson v. Jones, 
    80 U.S. (13 Wall.) 679
    , 727, 
    20 L. Ed. 666
     (1871) (declaring, as matter
    of federal common law, principle, ‘‘founded in a broad
    and sound view of the relations of church and state
    under our system of laws,’’ that civil courts are to defer
    to religious authorities on ‘‘questions of [church] disci-
    pline, or of faith, or ecclesiastical rule, custom, or law’’),
    with Kedroff v. Saint Nicholas Cathedral of the Russian
    Orthodox Church in North America, 
    344 U.S. 94
    , 115–
    16, 
    73 S. Ct. 143
    , 
    97 L. Ed. 120
     (1952) (constitutionalizing
    principle from Watson after recognizing that it had been
    decided without express reference to first amendment).
    ‘‘A brief overview of the religion clauses of the first
    amendment as they [apply] to the present case may
    be helpful. The first amendment to the United States
    constitution protects religious institutions from govern-
    mental interference with their free exercise of religion.’’
    (Footnote omitted; internal quotation marks omitted.)
    Thibodeau v. American Baptist Churches of Connecti-
    cut, 
    supra,
     
    120 Conn. App. 670
    –71. ‘‘The first amend-
    ment [also] prohibits the excessive entanglement of
    government and religion.’’ Board of Education v. State
    Board of Education, 
    243 Conn. 772
    , 783, 
    709 A.2d 510
    (1998). ‘‘[T]he first amendment has been interpreted
    broadly to severely [circumscribe] the role that civil courts
    may play in resolving . . . disputes concerning issues
    of religious doctrine and practice. . . . Under both the
    free exercise clause and the establishment clause, the
    first amendment prohibits civil courts from resolving
    disputed issues of religious doctrine and practice.’’
    (Citation omitted; internal quotation marks omitted.)
    Thibodeau v. American Baptist Churches of Connecticut,
    
    supra, 671
    . ‘‘Under [the] excessive entanglement analy-
    sis . . . claims requiring courts to review and to inter-
    pret religious doctrine and practices are barred by the
    first amendment.’’ (Internal quotation marks omitted.)
    Id.; see Serbian Eastern Orthodox Diocese of the United
    States & Canada v. Milivojevich, 
    426 U.S. 696
    , 697–98,
    721–23, 
    96 S. Ct. 2372
    , 
    49 L. Ed. 2d 151
     (1976) (holding
    that first amendment barred judicial consideration of
    bishop’s wrongful discharge claim).
    Before turning to the plaintiff’s specific first amend-
    ment claims with respect to the enforceability of the
    ketubah in this case, we observe that they present ques-
    tions of law over which our review is plenary. See, e.g.,
    Lafferty v. Jones, 
    336 Conn. 332
    , 352–53, 
    246 A.3d 429
    (2020), cert. denied,     U.S.      , 
    141 S. Ct. 2467
    , 
    209 L. Ed. 2d 529
     (2021).
    A
    We begin with the plaintiff’s establishment clause
    claims. He argues that enforcement of the ketubah
    would not violate the establishment clause of the first
    amendment because it contains nothing more than a
    choice of law provision that is enforceable under the
    ‘‘neutral principles of law’’ analysis articulated by the
    United States Supreme Court in Jones v. Wolf, 
    supra,
     
    443 U.S. 602
    –604. Relying on, for example, In re Marriage
    of Goldman, 
    196 Ill. App. 3d 785
    , 
    554 N.E.2d 1016
    , appeal
    denied, 
    132 Ill. 2d 544
    , 
    555 N.E.2d 376
     (1990) (Goldman),
    Minkin v. Minkin, 
    180 N.J. Super. 260
    , 
    434 A.2d 665
    (Ch. Div. 1981), and Avitzur v. Avitzur, 
    supra,
     
    58 N.Y.2d 108
    , the plaintiff contends that Jewish law governing
    marriage is secular in nature, thus permitting a court to
    apply it without having to review or interpret religious
    doctrine in a way that would violate the first amend-
    ment. Citing Light v. Light, supra, 
    55 Conn. L. Rptr. 145
    , the plaintiff observes that our Superior Court has
    applied Jewish law in conjunction with dissolution judg-
    ments by enforcing a ketubah provision imposing a
    monetary penalty on a husband until he granted the
    wife a ‘‘get,’’ or a Jewish religious divorce. See id., 146,
    149 and n.1.
    In response, the defendant argues that the trial court
    correctly determined that enforcing the ketubah, as
    desired by the plaintiff, would violate the establishment
    clause by entangling the trial court in religious matters.
    The defendant contends that the ketubah cannot be
    enforced under the neutral principles of law doctrine
    because, given the ‘‘vastly conflicting’’ interpretations
    of Torah law governing marriage and divorce proffered
    by the parties, issuing the financial orders ‘‘would
    require the court to apply religious doctrine and prac-
    tices and [to] inquire into religious matters . . . .’’ Rely-
    ing on, for example, Victor v. Victor, 
    177 Ariz. 231
    , 
    866 P.2d 899
     (App. 1993), review denied, Arizona Supreme
    Court (February 1, 1994), and Aflalo v. Aflalo, 
    295 N.J. Super. 527
    , 
    685 A.2d 523
     (Ch. Div. 1996), the defendant
    emphasizes that ‘‘[d]istinguishing between Torah law
    that is religious and Torah law that is secular is inher-
    ently a question of religious law that civil courts cannot
    decide without running afoul of the establishment
    clause’’ because, ‘‘[i]n order to . . . make such a deter-
    mination, a civil court would be required to analyze
    Jewish law and potentially to decide between differing
    interpretations of Jewish law . . . .’’ The defendant fur-
    ther contends that the cases on which the plaintiff
    relies, in which the husband was ordered to perform a
    specific act, such as appearing before a ‘‘Beth Din’’ (a
    Jewish tribunal) or issuing a get; see In re Marriage of
    Goldman, 
    supra,
     
    196 Ill. App. 3d 787
    , 791; Minkin v.
    Minkin, 
    supra,
     
    180 N.J. Super. 261
    ; Avitzur v. Avitzur,
    
    supra,
     
    58 N.Y.2d 112
    –13; are distinguishable because
    the parties’ obligations under Jewish law were facially
    clear from the ketubah or otherwise were not disputed.
    We agree with the defendant and conclude that the
    trial court correctly determined that enforcement of
    the ketubah in this case would violate the establishment
    clause of the first amendment.
    The establishment clause’s preclusion against inquir-
    ing into religious matters has been described broadly
    as the ‘‘ecclesiastical abstention doctrine’’; McRaney v.
    North American Mission Board of the Southern Baptist
    Convention, Inc., 
    966 F.3d 346
    , 348 (5th Cir. 2020), cert.
    denied,      U.S. , 
    141 S. Ct. 2852
    , 
    210 L. Ed. 2d 961
    (2021); and it was first articulated by the United States
    Supreme Court in Watson v. Jones, 
    supra,
     
    80 U.S. (13 Wall.) 727
    , which was a church property dispute. See,
    e.g., Ball v. Ball, 
    250 Ariz. 273
    , 279, 
    478 P.3d 704
     (App.
    2020); Episcopal Church in the Diocese of Connecticut
    v. Gauss, 
    302 Conn. 408
    , 422–24, 
    28 A.3d 302
     (2011),
    cert. denied, 
    567 U.S. 924
    , 
    132 S. Ct. 2773
    , 
    183 L. Ed. 2d 653
     (2012); see also Our Lady of Guadalupe School
    v. Morrissey-Berru,        U.S.     , 
    140 S. Ct. 2049
    , 2061,
    
    207 L. Ed. 2d 870
     (2020) (describing ‘‘church autonomy’’
    doctrine with respect to governance matters and super-
    vision and selection of clergy).
    In considering whether a civil court may consider
    a claim implicating a religious institution or practice
    without violating the establishment clause, courts often
    apply the ‘‘neutral principles of law’’ doctrine articu-
    lated by the United States Supreme Court in Jones v.
    Wolf, 
    supra,
     
    443 U.S. 602
    –604, which, like Watson, was
    a church property dispute. Under the neutral principles
    approach, a court resolving a dispute arising in a reli-
    gious context may be required ‘‘to examine certain reli-
    gious documents, such as a church constitution,’’ but
    ‘‘must take special care to scrutinize the document in
    purely secular terms, and not to rely on religious pre-
    cepts’’ or ‘‘to resolve a religious controversy . . . .’’
    Id., 604. This court has concluded that ‘‘the neutral
    principles of law approach is preferable [to the hierar-
    chical approach of Watson v. Jones, 
    supra,
     
    80 U.S. (13 Wall.) 725
    –27], because it provides the parties with a
    more level playing field, and the outcome in any given
    case is not preordained in favor of the general church,
    as happens in practice under the hierarchical approach.
    Moreover, as the court explained in Jones [v. Wolf,
    
    supra, 603
    ], the neutral principles approach is com-
    pletely secular and relies exclusively on objective, well
    established concepts of trust and property law familiar
    to lawyers and judges.’’ (Internal quotation marks omit-
    ted.) Episcopal Church in the Diocese of Connecticut
    v. Gauss, 
    supra,
     
    302 Conn. 429
    ; see Thibodeau v. Ameri-
    can Baptist Churches of Connecticut, supra, 
    120 Conn. App. 673
    –74; see also Presbyterian Church in the United
    States v. Mary Elizabeth Blue Hull Memorial Presbyte-
    rian Church, 
    393 U.S. 440
    , 449–50, 
    89 S. Ct. 601
    , 
    21 L. Ed. 2d 658
     (1969) (relying on neutral principles of law
    approach in concluding that ‘‘[t]he departure-from-doc-
    trine element of the implied trust theory’’ under Georgia
    law of property dispute resolution violated first amend-
    ment). Put differently, the neutral principles of law doc-
    trine permits civil courts to decide disputes arising in
    religious contexts, so long as they may be resolved
    solely by a secular legal analysis that does ‘‘not impli-
    cate or [is] not informed by religious doctrine or prac-
    tice.’’8 Thibodeau v. American Baptist Churches of
    Connecticut, supra, 674.
    In addition to tort, property, and employment cases,9
    the broad first amendment preclusion against inquiring
    into matters of religious faith and doctrine has been
    applied in the family law context. Courts have applied
    the neutral principles of law doctrine to assess the
    permissibility of a desired remedy under the first amend-
    ment, including whether the provisions of a Jewish cou-
    ple’s ketubah may constitutionally be given effect in a
    civil proceeding to dissolve the couple’s marriage. This
    constitutional question is inherent in the nature of the
    ketubah because, although it ‘‘resembles a contract in
    many ways, its formation and impact sport complex
    religious undertones. The [k]etubah defines a husband’s
    marital estate and child support obligations, but its role
    in a sanctified marriage process gives it spiritual weight.
    Although some clauses are reminiscent of a prenuptial
    agreement, anachronistic wording and allegiance to the
    [law] of Moses offer spiritually intertwined responsibili-
    ties.’’ (Footnote omitted.) L. Traum, Note, ‘‘Involved,
    Empowered and Inspired: How Mediating Halakhic Pre-
    nuptial Agreements Honors Jewish and American Law
    and Builds Happy Families,’’ 
    17 Cardozo J. Conflict Resol. 179
    , 182 (2015). In considering the enforceability
    of a ketubah by the civil courts, we must also be mindful
    that, although religious and civil marital privileges and
    obligations may overlap, including as to matters of dis-
    solution, our state courts may provide relief only in the
    civil sphere. See, e.g., Hames v. Hames, 
    163 Conn. 588
    ,
    590–91, 594–96, 
    316 A.2d 379
     (1972) (concluding that
    parties’ second marriage was voidable when performed
    under remarriage ceremony that complied with Catho-
    lic canon law, which did not recognize parties as
    divorced, but was inconsistent with General Statutes
    § 46-3, now General Statutes § 46b-22, which governs
    solemnization of marriages); see also id., 594–95 (observ-
    ing that ‘‘[r]eligious doctrines notwithstanding, the par-
    ties were legally divorced, not merely legally separated,
    by force of a decree binding on all the world as to the
    existence of their status,’’ and that, ‘‘even if canon law
    should deny the authority of the state to dissolve a
    marriage, religious doctrine could not nullify the
    decrees of our courts’’ (internal quotation marks omit-
    ted)).
    The leading case on this point—and the only one
    from a state high court—is the decision of the New
    York Court of Appeals in Avitzur v. Avitzur, 
    supra,
     
    58 N.Y.2d 108
    . Although the parties in Avitzur had pre-
    viously obtained a civil divorce judgment, a woman ‘‘is
    not considered divorced and may not remarry pursuant
    to Jewish law, until such time as a Jewish divorce
    decree, known as a ‘[g]et’, is granted. In order that a
    [g]et may be obtained [the husband and wife] must
    appear before a ‘Beth Din,’ a rabbinical tribunal having
    authority to advise and pass [on] matters of traditional
    Jewish law.’’10 Id., 112. The wife in Avitzur ‘‘sought to
    summon [the husband] before the Beth Din pursuant
    to the provision of the [k]etubah recognizing that body
    as having authority to counsel the couple in the matters
    concerning their marriage.’’ Id. The husband ‘‘refused
    to appear before the Beth Din, thus preventing [the
    wife] from obtaining a religious divorce.’’ Id. The wife
    then brought an action for breach of contract, claiming
    that ‘‘the [k]etubah constitutes a marital contract, which
    [the husband had] breached by refusing to appear
    before the Beth Din,’’ and seeking ‘‘specific perfor-
    mance of the [k]etubah’s requirement that he appear
    before the Beth Din.’’ Id. The majority of the New York
    Court of Appeals concluded that the parties, ‘‘in signing
    the [k]etubah, [had] entered into a contract [that]
    formed the basis for their marriage,’’ with ‘‘the terms
    of this marital contract’’ obligating the husband, ‘‘at [the
    wife’s] request, [to] appear before the Beth Din for the
    purpose of allowing that tribunal to advise and counsel
    the parties in matters concerning their marriage, includ-
    ing the granting of a [g]et.’’ Id., 113. The court empha-
    sized that the wife was ‘‘not attempting to compel [the
    husband] to obtain a [g]et or to enforce a religious
    practice arising solely out of principles of religious law.
    She merely [sought] to enforce an agreement made by
    [the husband] to appear before and [to] accept the deci-
    sion of a designated tribunal.’’ Id.
    The majority in Avitzur then rejected the husband’s
    argument that ‘‘enforcement of the terms of the [k]etu-
    bah by a civil court would violate the constitutional
    prohibition against excessive entanglement between
    church and [s]tate, because the court must necessarily
    intrude [on] matters of religious doctrine and practice.
    It [was] urged that the obligations imposed by the [k]et-
    ubah arise solely from Jewish religious law and can be
    interpreted only with reference to religious dogma.’’
    Id., 114. Acknowledging ‘‘the religious character of the
    [k]etubah’’; id.; the majority applied the neutral princi-
    ples of law approach from Jones v. Wolf, 
    supra,
     
    443 U.S. 602
    –603, and concluded that the first amendment
    ‘‘permit[ted] judicial involvement to the extent that
    [enforcement of the ketubah could] be accomplished
    in purely secular terms.’’ Avitzur v. Avitzur, 
    supra,
     
    58 N.Y.2d 115
    . The court held that ‘‘the relief sought by
    [the wife was] . . . simply to compel [the husband] to
    perform a secular obligation to which he contractually
    bound himself. In this regard, no doctrinal issue
    need[ed] [to] be [addressed], no implementation of a
    religious duty [was] contemplated, and no interference
    with religious authority [would] result. Certainly noth-
    ing the Beth Din [could] do would in any way affect
    the civil divorce. To the extent that an enforceable
    promise [could] be found by the application of neutral
    principles of contract law, [the wife would] have dem-
    onstrated entitlement to the relief sought.’’ 
    Id.
     The court
    emphasized that ‘‘[c]onsideration of other substantive
    issues bearing [on the wife’s] entitlement to a religious
    divorce . . . [was] appropriately left to the forum the
    parties chose for resolving the matter.’’ 
    Id.,
     115–16.
    We agree with the Avitzur majority that, in principle,
    parties should be permitted to elect to have dissolution
    disputes arbitrated in an alternative forum, albeit one
    that is religious in orientation, in situations in which it
    is possible to enforce such an agreement without ‘‘[c]on-
    sideration of other substantive issues bearing [on an]
    entitlement to a religious divorce . . . .’’ Id., 115.
    Avitzur, however, was a 4-3 decision of the New York
    Court of Appeals; id., 121; and, on the whole, we find
    more persuasive the dissenting opinion in Avitzur,
    which deemed it impossible for a court to disentangle
    secular from religious considerations in adjudicating
    the dispute at hand. See id., 118–19 (Jones, J., dis-
    senting). The dissent agreed that the inquiry was gov-
    erned by the neutral principles of law doctrine but ulti-
    mately disagreed with the majority’s conclusion that,
    on the specific facts of that case, ‘‘courts may discern
    one or more discretely secular obligations [that] may
    be fractured out of the ‘[k]etubah,’ indisputably in its
    essence a document prepared and executed under Jew-
    ish law and tradition.’’ Id., 116 (Jones, J., dissenting).
    The dissent determined that ‘‘even a definition of the
    purported ‘secular obligation,’ ’’ namely, to appear
    before the Beth Din, ‘‘requires an examination into the
    principles and practice of the Jewish religion,’’ espe-
    cially given the parties’ apparent disagreement as to
    the scope of the Beth Din’s authority to summon the
    husband in that particular case. Id., 119 (Jones, J., dis-
    senting); see id., 120 (Jones, J., dissenting). We deem
    particularly significant the dissent’s observation that
    the ‘‘unsoundness’’ of the majority’s position is demon-
    strated by the wife’s reliance on a rabbi’s affidavit as to
    the Beth Din process and its authority, meaning that—
    as with the plaintiff’s claims in this case—‘‘substantia-
    tion of her position . . . depend[ed] on expert opinion
    with respect to Jewish law and tradition.’’ Id., 120
    (Jones, J., dissenting). In our view, requiring the court
    to go beyond the four corners of the document at issue
    in order to determine what Jewish law requires is a
    paradigmatic example of entanglement that runs afoul
    of the establishment clause.11
    For the same reason, we disagree with the decision
    of the Illinois Court of Appeals in Goldman, on which
    the plaintiff relies heavily in this case. See In re Mar-
    riage of Goldman, 
    supra,
     
    196 Ill. App. 3d 785
    . In Gold-
    man, the Illinois court upheld a trial court’s order
    requiring a husband to take the steps necessary to pro-
    vide his wife with a get in connection with their civil
    divorce. See 
    id.,
     791–95, 797. In Goldman, the parties’
    ketubah was similar to the ketubah in the present case,
    insofar as it provided that the marriage would be
    ‘‘ ‘according to the law[s] of Moses and Israel,’ ’’ without
    specifically addressing the topic of dissolution in any
    way. 
    Id., 787
    ; see footnote 4 of this opinion. Despite
    this vague language, the Illinois court deferred to the
    trial court’s factual finding that the parties intended
    the ketubah to be a contract to govern their marriage
    according to Orthodox Jewish law, rather than to serve
    ‘‘merely as poetry or art in connection with the marriage
    ceremony.’’ In re Marriage of Goldman, 
    supra, 792
    . The
    court also noted the uncontradicted testimony of two
    Orthodox Jewish rabbis that Jewish law required the
    husband to grant the wife a get in the event of divorce
    and that that process was ‘‘secular rather than religious
    in nature’’ as a matter of Jewish law. Id., 790; see id.,
    793–94. The court relied on, among other cases, Avitzur
    v. Avitzur, 
    supra,
     
    58 N.Y.2d 108
    ; see In re Marriage of
    Goldman, 
    supra, 795
    ; and concluded that ordering the
    husband to provide a get was consistent with the neutral
    principles of law doctrine because it had ‘‘the secular
    purpose of enforcing a contract between the parties’’
    and expedited the resolution of the civil divorce pro-
    ceedings, insofar as, ‘‘[w]ithout the get, [the wife] was
    prohibited by her religious beliefs from remarrying. It
    would have been detrimental to the parties and their
    children to leave the get issue unresolved.’’ Id., 794.
    Particularly given the reliance by the Goldman majority
    on expert testimony to discern what Jewish law required
    in that case, we instead find the Goldman dissent more
    persuasive. The dissent concluded that it would violate
    the first amendment to order the husband to provide the
    wife a get because construction of the vague ketubah
    language ‘‘required the court to partake in evaluation,
    investigation and interpretation of religious dogma,’’
    and compelled the husband’s ‘‘involvement in an act of
    religious worship.’’12 Id., 799 (Johnson, J., dissenting);
    see P. Finkelman, ‘‘A Bad Marriage: Jewish Divorce and
    the First Amendment,’’ 2 Cardozo Women’s L.J. 131,
    149–50 (1995) (criticizing Goldman because ‘‘a secular
    court [was] trying to determine what is religious law
    . . . what is the ‘law[s] of Moses and Israel,’ ’’ which
    ‘‘lead[s] precisely to the kind of entanglement with reli-
    gion that American courts have historically rejected’’).
    Thus, we find more instructive those cases that have
    applied the neutral principles of law doctrine to con-
    clude that the first amendment precludes a civil court’s
    enforcement of ketubah provisions similar to those in
    the present case. For example, in Victor v. Victor, supra,
    
    177 Ariz. 231
    , the parties had entered into a ketubah,
    similar to the one in the present case, which provided
    in relevant part that ‘‘the parties will comply with the
    ‘laws of Moses and Israel’ . . . .’’ 
    Id., 232
    . The husband
    in Victor repeatedly refused the wife’s request for a get,
    and she asked the court to order the husband to grant
    her one in connection with the civil dissolution proceed-
    ings. 
    Id.
     The Arizona Court of Appeals rejected the
    wife’s reliance on Avitzur and Goldman, among other
    cases, for the proposition that ‘‘the ketubah itself, which
    obligates the parties to live in accordance with the
    moral precepts of Jewish law, is a premarital contract
    that can be specifically enforced as would be the case
    in any other type of settlement between litigants.’’
    (Internal quotation marks omitted.) Victor v. Victor,
    
    supra, 233
    . Analyzing the ketubah as an antenuptial
    agreement, the court concluded that ‘‘the only specific
    provisions in the ketubah relate[d] to financial obliga-
    tions’’ and rejected the wife’s reliance on its ‘‘language
    that the parties [would] comply with the ‘laws of Moses
    and Israel.’ ’’ 
    Id., 234
    . The court held that ‘‘[s]uch a vague
    provision has no specific terms describing a mutual
    understanding that [the] husband would secure a Jew-
    ish divorce. . . . If [the] court were to rule on whether
    the ketubah, given its indefinite language, includes an
    unwritten mandate that a husband under these circum-
    stances is required to grant his wife a get, [the court]
    would be overstepping [its] authority and assuming the
    role of a religious court. This [the court] decline[d] to
    do. [The court held] . . . as a matter of law, [that] the
    ketubah [did] not constitute an enforceable antenuptial
    agreement.’’13 (Citation omitted.) 
    Id.
    A New Jersey trial court decision, Aflalo v. Aflalo,
    
    supra,
     
    295 N.J. Super. 527
    , is similarly instructive. In
    that case, the husband sought to compel the wife to
    appear before a Beth Din to facilitate their potential
    reconciliation, and the wife sought an order directing
    the husband to provide her with a get. 
    Id.,
     530–31. Citing
    the United States Supreme Court’s decision in Serbian
    Eastern Orthodox Diocese of the United States & Can-
    ada v. Milivojevich, 
    supra,
     
    426 U.S. 696
    , the court dis-
    agreed with an earlier New Jersey trial court decision,
    Minkin v. Minkin, 
    supra,
     
    180 N.J. Super. 263
    –66, order-
    ing a husband to provide his wife with a get, on which
    the plaintiff relies in the present case. See Aflalo v.
    Aflalo, 
    supra, 538
    ; see also footnote 13 of this opinion.
    The court in Aflalo deemed the court’s ‘‘conclusion [in
    Minkin] that an order requiring the husband to provide
    a ‘get’ is not a religious act [and does not involve] the
    court in the religious beliefs or practices of the parties
    [to be] not at all convincing. It is interesting that the
    court [in Minkin] was required to choose between the
    conflicting testimony of the various rabbis to reach this
    conclusion. The one way in which a court may become
    entangled in religious affairs, which the court in Min-
    kin did not recognize, was in becoming an arbiter of
    what is ‘religious.’ ’’ (Emphasis added; footnote omit-
    ted.) Aflalo v. Aflalo, 
    supra, 538
    . The court in Aflalo
    also rejected the conclusion that the enforcement of
    the ketubah ‘‘concerned purely civil issues’’ because
    the prohibition on remarrying without a get affects only
    a desire to marry another Jewish person, meaning that
    the order of a get ‘‘directly affected the religious beliefs
    of the parties. By entering the order, the court empow-
    ered the wife to remarry in accordance with her reli-
    gious beliefs and also similarly empowered any children
    later born to her. The mere fact that the ‘get’ [did] not
    contain the word ‘God,’ which the court in Minkin
    found significant, [was] hardly reason to conclude oth-
    erwise.’’14 
    Id.,
     538–39; see also Sieger v. Sieger, 37 App.
    Div. 3d 585, 586–87, 
    829 N.Y.S.2d 649
     (2007) (declining
    to review wife’s claim that Beth Din order obtained by
    husband, ‘‘which allowed him to remarry without first
    giving the wife a ‘get,’ ’’ did not comply with New York
    statute that ‘‘prevent[s] the husband in the case of a
    Jewish divorce from using the denial of a ‘get’ as a form
    of economic coercion in a civil divorce action,’’ because
    that claim ‘‘would require the court to review and inter-
    pret religious doctrine and [to] resolve the parties’ reli-
    gious dispute, which the court [was] proscribed from
    doing under the [f]irst [a]mendment entanglement doc-
    trine’’).
    Turning to the record in the present case, we con-
    clude that the plaintiff’s desired relief violates the estab-
    lishment clause under the neutral principles of law doc-
    trine. Most significant, the parties’ ketubah is facially
    silent as to each spouse’s support obligations in the
    event of dissolution of the marriage, thus leaving the
    court to determine those obligations from external
    sources as to Jewish law, namely, the parties’ expert
    witnesses, whose proffered opinions differed in this
    case, instantly alerting the court as to the establishment
    clause dilemma. This renders the present case distinct
    from Avitzur, in which—under the majority’s view of
    the record—the contested portion of the ketubah was
    more akin to a typical arbitration clause, insofar as it
    facially required only the submission of the case to the
    specific Beth Din and did not require the court to dis-
    cern and enforce what Jewish law requires with respect
    to property division and financial support upon dissolu-
    tion. See Avitzur v. Avitzur, 
    supra,
     
    58 N.Y.2d 113
    –15.
    Making that determination, especially in the presence
    of conflicting rabbinical opinions, would render this
    case a textbook entanglement into religious matters,
    right to the threshold question of whether those obliga-
    tions are indeed ‘‘religious’’ in the first instance. See
    Victor v. Victor, 
    supra,
     
    177 Ariz. 234
    ; Aflalo v. Aflalo,
    
    supra,
     
    295 N.J. Super. 538
    –40; Sieger v. Sieger, 
    supra,
    37 App. Div. 3d 586–87; see also Davis v. Scher, 
    356 Mich. 291
    , 302–304, 
    97 N.W.2d 137
     (1959) (applying
    express trust doctrine to resolve property dispute
    between factions of Orthodox Jewish congregation on
    basis of uncontroverted evidence at trial that ‘‘the teach-
    ing of Orthodox Judaism’’ precludes mixed gender seat-
    ing); Fisher v. Congregation B’nai Yitzhok, 
    177 Pa. Super. 359
    , 363–65, 
    110 A.2d 881
     (1955) (deferring to
    findings of trial court ‘‘that the parties contracted on
    the common understanding that the defendant was an
    [O]rthodox synagogue [that] observed the mandate of
    the Jewish law as to separate [gender] seating’’ during
    High Holiday season, and rabbi’s statement on that
    point was not used to establish truth of matter asserted
    but to show contracting parties’ intent). We conclude,
    therefore, that the establishment clause of the first
    amendment precludes the relief sought by the plaintiff.
    B
    We next address the plaintiff’s claim that the trial
    court’s decision not to enforce the ketubah violated
    his rights under the free exercise clause of the first
    amendment because it prevented him from divorcing
    according to Jewish law, as the parties had agreed. Re-
    lying on Espinoza v. Montana Dept. of Revenue,
    U.S.     , 
    140 S. Ct. 2246
    , 
    207 L. Ed. 2d 679
     (2020), and
    Trinity Lutheran Church of Columbia, Inc. v. Comer,
    U.S.     , 
    137 S. Ct. 2012
    , 
    198 L. Ed. 2d 551
     (2017),
    the plaintiff also argues that the trial court violated his
    free exercise rights by denying him a generally available
    benefit, namely, the enforcement of a prenuptial agree-
    ment, as a result of the parties’ choice of Torah law to
    govern that agreement. Citing In re Landis, 
    5 Ohio App. 3d 22
    , 23, 
    448 N.E.2d 845
     (1982), in which the trial court
    enforced a separation agreement providing that the hus-
    band would pay for his children’s tuition at a Christian
    school, the plaintiff contends that the trial court’s deci-
    sion has the effect of using the establishment clause to
    violate the parties’ freedom of contract and free exer-
    cise of religion.
    In response, the defendant observes that the plain-
    tiff’s free exercise claim irreconcilably conflicts with
    his establishment clause arguments that Jewish law on
    this point is not religious. The defendant also argues
    that the plaintiff’s claim is unpreserved and not review-
    able under State v. Golding, 
    213 Conn. 233
    , 239–40, 
    567 A.2d 823
     (1989), as modified by In re Yasiel R., 
    317 Conn. 773
    , 781, 
    120 A.3d 1188
     (2015),15 because the lack
    of a finding as to whether the plaintiff’s position that
    Torah law should govern the dissolution of his marriage
    is a ‘‘sincerely held’’ religious belief renders the record
    inadequate for review. Finally, the defendant contends
    that, even if we deem his claim reviewable under Golding,
    there is no violation of a constitutional right because
    the trial court assumed the validity under Connecticut
    law of the ketubah as a prenuptial agreement yet deter-
    mined that enforcing it would have required it to violate
    the establishment clause by deciding contested issues
    of religious doctrine. Citing Presbyterian Church in
    the United States v. Mary Elizabeth Blue Hull Memorial
    Presbyterian Church, supra, 
    393 U.S. 449
    , and Jones v.
    Wolf, 
    supra,
     
    443 U.S. 606
    , the defendant also emphasizes
    that the trial court’s decision did not preclude the par-
    ties from obtaining a religious divorce, or from other-
    wise negotiating a civil dissolution—via a prenuptial,
    postnuptial or settlement agreement—the terms of
    which are consistent with Jewish law. Reviewing the
    plaintiff’s unpreserved claim under Golding, we con-
    clude that he has failed to prove that the trial court’s
    decision not to enforce the ketubah violated his rights
    under the free exercise clause.
    The plaintiff’s free exercise claim implicates the ‘‘play
    in the joints between what the [e]stablishment [c]lause
    permits and the [f]ree [e]xercise [c]lause compels.’’ (Inter-
    nal quotation marks omitted.) Trinity Lutheran Church
    of Columbia, Inc. v. Comer, 
    supra,
     
    137 S. Ct. 2019
    ; see,
    e.g., Everson v. Board of Education, 
    supra,
     
    330 U.S. 3
    ,
    16 (rejecting establishment clause challenge to state
    law enabling school district to reimburse parents for
    transportation costs for sending children to public and
    private schools, including parochial schools, because
    barring use of transportation funds for parochial
    schools would penalize those parents for exercise of
    their faith). ‘‘The [f]ree [e]xercise [c]lause protect[s]
    religious observers against unequal treatment and sub-
    jects to the strictest scrutiny laws that target the reli-
    gious for special disabilities based on their religious
    status. . . . Applying that basic principle, [the United
    States Supreme] Court has repeatedly confirmed that
    denying a generally available benefit solely on account
    of religious identity imposes a penalty on the free exer-
    cise of religion that can be justified only by a state
    interest of the highest order.’’ (Citation omitted; internal
    quotation marks omitted.) Trinity Lutheran Church
    of Columbia, Inc. v. Comer, 
    supra, 2019
    . ‘‘[T]he [f]ree
    [e]xercise [c]lause protects against indirect coercion or
    penalties on the free exercise of religion, not just out-
    right prohibitions.’’ (Internal quotation marks omitted.)
    
    Id., 2022
    . ‘‘[T]he liberties of religion and expression may
    be infringed by the denial of or placing of conditions
    [on] a benefit or privilege.’’ (Internal quotation marks
    omitted.) Id.; see Espinoza v. Montana Dept. of Reve-
    nue, 
    supra,
     
    140 S. Ct. 2261
     (Montana constitution’s cate-
    gorical ban on use of state supported educational schol-
    arship funds for religious schools violated free exercise
    rights of both religious schools and families who desired
    to have their children attend them); Trinity Lutheran
    Church of Columbia, Inc. v. Comer, 
    supra,
     2024–25
    (concluding that free exercise clause barred Missouri
    constitution’s categorical exclusion of otherwise quali-
    fied church operated schools and day care centers from
    eligibility for state grant funds for playground resurfac-
    ing). When the United States Supreme Court ‘‘has reject-
    ed free exercise challenges, the laws in question have
    been neutral and generally applicable without regard
    to religion. [It has] been careful to distinguish such laws
    from those that single out the religious for disfavored
    treatment.’’ Trinity Lutheran Church of Columbia, Inc.
    v. Comer, 
    supra, 2020
    ; see, e.g., Employment Division,
    Dept. of Human Resources v. Smith, 
    494 U.S. 872
    , 874,
    877–78, 
    110 S. Ct. 1595
    , 
    108 L. Ed. 2d 876
     (1990) (Native
    American church members were not entitled to dispen-
    sation from generally applicable criminal narcotics
    laws).
    Taking into account the plaintiff’s sincerely held reli-
    gious beliefs for purposes of the first prong of State v.
    Golding, 
    supra,
     
    213 Conn. 239
    –40, we conclude that he
    has failed to prove that the trial court’s decision not to
    enforce the ketubah penalized his free exercise rights,
    causing his unpreserved claim to fail under the third
    prong of Golding. See footnote 15 of this opinion. Partic-
    ularly in view of the parties’ lack of agreement as to
    what Jewish law requires in the present case given the
    breadth of the ketubah’s language, making this determi-
    nation as to the applicable Jewish law—untenable in
    any event under the neutral principles of law doctrine—
    would have risked a violation of the defendant’s free
    exercise rights in the name of protecting those of the
    plaintiff. See In re Landis, 
    supra,
     
    5 Ohio App. 3d 25
    (observing that acceptance of husband’s argument that
    enforcing separation agreement requiring him to pay
    tuition for specific religious school violates establish-
    ment clause would be ‘‘counterbalanc[ed]’’ by ‘‘the
    rights afforded [to the wife] under the [f]ree [e]xercise
    [c]lause, including the right as custodial parent to deter-
    mine whether the parties’ children [would] attend a
    parochial, secular, private or public school’’); J. Solovy,
    Comment, ‘‘Civil Enforcement of Jewish Marriage and
    Divorce: Constitutional Accommodation of a Religious
    Mandate,’’ 
    45 DePaul L. Rev. 493
    , 530 (1996) (describing
    ‘‘the inherent conflict in the [f]ree [e]xercise [c]lause’’
    as ‘‘the dilemma resulting from the court’s obligation
    to choose to protect one party’s free exercise rights
    at the expense of the other party’s rights’’ (internal
    quotation marks omitted)). Put differently, enforcement
    of this vaguely worded ketubah in the guise of pro-
    tecting the plaintiff’s free exercise rights would have
    put the trial court on the horns of an establishment
    clause dilemma.
    Second, the trial court did not deny the plaintiff
    access to the court or otherwise exact some kind of
    penalty in connection with his religious beliefs or prac-
    tices; its decision simply meant that this dissolution
    action would be governed by generally applicable prin-
    ciples of Connecticut law as expressed in our alimony
    and equitable distribution statutes. Parties who desire
    specific tenets of their religious beliefs to govern the
    resolution of marital dissolution actions remain free to
    contract for that relief via a properly executed antenup-
    tial, postnuptial, or separation agreement that is specifi-
    cally worded to express those beliefs in a way that
    avoids establishment clause concerns under the neutral
    principles of law doctrine.16 Compare In re Landis,
    
    supra,
     
    5 Ohio App. 3d 28
     (concluding that ‘‘enforcement
    of a separation agreement, supported by consideration,
    between the parents of a minor child, requiring the
    noncustodial parent to pay tuition for [the child’s] atten-
    dance . . . at a religiously oriented school, either spec-
    ified in the agreement or selected by the custodial par-
    ent, violates neither the [e]stablishment [c]lause nor
    the [f]ree [e]xercise [c]lause of the [f]irst [a]mend-
    ment’’), with Ball v. Ball, supra, 
    250 Ariz. 279
    –81 (trial
    court violated first amendment by hearing evidence,
    including testimony from ministers and documentary
    evidence comparing religious tenets, to decide whether
    father’s Mormon religion was ‘‘part of the Christian
    faith’’ for purposes of assessing compliance with parent-
    ing plan). We conclude, therefore, that the trial court’s
    denial of the plaintiff’s motion to enforce the ketubah
    did not violate his rights under the free exercise clause
    of the first amendment. Accordingly, the trial court
    properly denied the plaintiff’s motion to enforce the
    ketubah.
    II
    We next address the plaintiff’s challenges to the trial
    court’s financial orders. The record reveals the follow-
    ing additional facts, as found by the trial court, and
    procedural history relevant to these claims. The parties
    have lived separately since 2019; the plaintiff remains
    in the marital home in New Haven, while the defendant
    resides in a rental apartment. At the time of dissolution,
    the plaintiff was fifty-nine years old and was ‘‘educated,
    trained, and employed as a rabbi.’’ The plaintiff had
    held the same position as a rabbi at a Conservative
    synagogue in New Haven for nearly twenty-eight years.
    While trial was pending, in March, 2020, he renegotiated
    his prior, ten year employment contract, which com-
    menced on July 1, 2015 (2015 contract), with a termina-
    tion date of August 14, 2025. The 2015 contract set a
    similarly structured schedule of compensation over the
    first five years of the term and provided that the plaintiff
    and the synagogue would commence negotiations with
    respect to compensation for the second five years of
    that term by June 15, 2019, and complete them by
    December 31, 2019. During the pendency of trial, the
    plaintiff renegotiated the 2015 contract for a new, one
    year contract (2020 contract), with a termination date
    of August, 2021. His total compensation under the 2020
    contract was $202,100, which was divided into compo-
    nents for base salary, parsonage payment, retirement
    benefits, and medical insurance payments. The plaintiff
    had ‘‘complete control over the various components’’
    of his compensation and could ‘‘reallocate’’ them as he
    desired.17 The plaintiff received no compensation for
    giving up the last five years of the 2015 contract. In
    January, 2021, the board of directors of the synagogue
    informed the plaintiff that it would not renew the one
    year 2020 contract because he had refused to address
    certain concerns of the congregation with respect to
    ritual observances during the COVID-19 pandemic that
    the board had identified in a survey. The plaintiff has
    not searched for new employment and does not intend
    to seek further employment. The trial court found that
    this conduct demonstrated ‘‘an effort by the plaintiff to
    reduce his financial liability to the [defendant] in the
    wake of this [marital] dissolution . . . action.’’ The
    trial court further found that the plaintiff’s then gross
    earning capacity was $202,100, which reflects the value
    of the 2020 contract.
    With respect to the defendant, the trial court found
    that, at the time of dissolution, she was sixty-one years
    old and was ‘‘educated and trained as an attorney.’’ The
    defendant was unemployed at the time of trial and had
    not worked as an attorney since 2015. The trial court
    found that, despite her ‘‘extraordinary efforts’’ to find
    employment, the defendant had been unsuccessful and
    continued to receive ‘‘unemployment compensation
    and [to earn] minimal funds as an infrequent babysit-
    ter.’’ The trial court found that the defendant had been
    very supportive of the plaintiff during their marriage,
    as she was ‘‘the main caregiver responsible for raising
    the parties’ [four] children’’ and also assumed numerous
    social and educational duties in her capacity as the
    ‘‘rabbi’s wife,’’ which ‘‘greatly enhanced the plaintiff’s
    standing within the religious community, and his finan-
    cial success in his long-term employment as a rabbi.’’
    Observing that she carried out this role for approxi-
    mately twenty-four years ‘‘without compensation for
    the duties she performed,’’ the trial court found that
    these ‘‘volunteer efforts increased the earning capacity
    of the [plaintiff] at the expense of the defendant’s own
    earning capacity. Rather than perform all of the duties
    of the rabbi’s wife . . . without pay, [the defendant]
    could have been devoting her time and efforts to her
    own career as an attorney or as an administrator with a
    nonprofit entity.’’ Accordingly, the trial court ‘‘reject[ed]
    the plaintiff’s testimony that the defendant, in essence,
    did not contribute to the plaintiff’s career as a rabbi.’’
    Crediting ‘‘some, but not all,’’ of the testimony of Jeffrey
    D. Joy, a vocational rehabilitation counselor presented
    as an expert witness by the plaintiff, the trial court
    found that the defendant’s ‘‘gross weekly earning capac-
    ity [was] $480,’’ which reflected her ability to secure
    nonprofessional, full-time employment at a wage of $12
    per hour.18
    Given those findings, the trial court considered the
    statutory factors set forth in §§ 46b-81 and 46b-82 and
    issued numerous financial orders. First, the court
    ordered the plaintiff to pay the defendant alimony in
    the amount of $5000 per month for a period of fifteen
    years, with the plaintiff precluded from seeking modifi-
    cation based on the defendant’s increased earnings,
    ‘‘unless [her] yearly gross earnings total $50,000 or
    more.’’
    Turning to property division, the trial court awarded
    the plaintiff sole possession and ownership of the mari-
    tal home in New Haven, which it valued at $273,500.19
    The court then found that the plaintiff ‘‘possesse[d] an
    ownership interest in Westview . . . from which he
    [had] received yearly distributions since approximately
    1997; the amount of the distributions [had] varied. West-
    view . . . was established in 1994 by [family members
    of the plaintiff]. The funds received by the parties from
    the [Westview] distributions were used as part of the
    parties’ regular budget, particularly for retirement sav-
    ings. The court [found] that the annual distributions
    [were] not mere expectancies but constitute[d] marital
    property subject to division.’’ The court ordered that
    the plaintiff would retain his interest in Westview but
    must pay the defendant 25 percent of the net, after tax
    amount of any distributions that he received from that
    ownership interest, including its sale.
    With respect to the parties’ various financial accounts,
    the trial court evenly divided the parties’ bank and bro-
    kerage accounts. The court also awarded the defendant
    55 percent and the plaintiff 45 percent of the parties’
    various retirement accounts. The court ordered that a
    Bank of America financial liability listed on the defen-
    dant’s financial affidavit be paid equally by both parties.
    Finally, the court ordered that existing college savings
    accounts created for the benefit of the parties’ two
    older children be used toward the educational expenses
    of the remaining minor child, and ordered the plaintiff
    to pay 75 percent, and the defendant 25 percent, of any
    remaining postmajority educational expenses up to the
    ‘‘University of Connecticut cap’’ amount provided by
    General Statutes § 46b-56c (g).20
    Before turning to the plaintiff’s specific challenges
    to the financial orders, we observe that the ‘‘standard
    of review in family matters is well settled. An appellate
    court will not disturb a trial court’s orders in domestic
    relations cases unless the court has abused its discre-
    tion or it is found that it could not reasonably conclude
    as it did, based on the facts presented. . . . It is within
    the province of the trial court to find facts and draw
    proper inferences from the evidence presented. . . .
    In determining whether a trial court has abused its
    broad discretion in domestic relations matters, we
    allow every reasonable presumption in favor of the
    correctness of its action. . . . [T]o conclude that the
    trial court abused its discretion, we must find that the
    court either incorrectly applied the law or could not
    reasonably conclude as it did. . . . Appellate review
    of a trial court’s findings of fact is governed by the
    clearly erroneous standard of review. . . . A finding
    of fact is clearly erroneous when there is no evidence
    in the record to support it . . . or when although there
    is evidence to support it, the reviewing court on the
    entire evidence is left with the definite and firm convic-
    tion that a mistake has been committed.’’ (Internal quo-
    tation marks omitted.) Powell-Ferri v. Ferri, 
    326 Conn. 457
    , 464, 
    165 A.3d 1124
     (2017).
    Further, ‘‘[w]e have repeatedly recognized that [i]n
    determining the assignment of marital property under
    § 46b-81 or alimony under § 46b-82, a trial court must
    weigh the station or standard of living of the parties in
    light of other statutory factors such as the length of the
    marriage, employability, liabilities and needs of each
    of the parties and the opportunity of each for future
    acquisition of capital assets and income.’’ (Internal quo-
    tation marks omitted.) Id., 467. Particularly with respect
    to alimony, the ‘‘trial court does not need to give each
    factor equal weight or make express findings as to each
    factor, but it must consider each factor. . . . In addi-
    tion, it is a long settled principle that the defendant’s
    ability to pay is a material consideration in formulating
    financial awards. . . . Finally, the trial court’s financial
    orders must be consistent with the purpose of alimony:
    to provide continuing support for the nonpaying spouse,
    who is entitled to maintain the standard of living
    enjoyed during the marriage as closely as possible. . . .
    When exercising its broad, equitable, remedial powers
    in domestic relations cases, a court must examine both
    the public policy implicated and the basic elements of
    fairness.’’ (Citations omitted; internal quotation marks
    omitted.) Oudheusden v. Oudheusden, 
    338 Conn. 761
    ,
    769, 
    259 A.3d 598
     (2021).
    Accordingly, we now turn to the plaintiff’s claim that
    the financial orders are (1) based on a clearly erroneous
    factual finding as to his earning capacity, and (2) an
    abuse of discretion, insofar as the trial court awarded
    the defendant alimony in the amount of $5000 monthly
    for a fifteen year period and 25 percent of any future
    Westview distributions.
    A
    We begin with the plaintiff’s claim that the trial court’s
    financial orders are based on a clearly erroneous factual
    finding, namely, that he has a gross ‘‘earning capacity
    of $202,100 for fifteen years.’’ Citing, among other cases,
    Weinstein v. Weinstein, 
    280 Conn. 764
    , 
    911 A.2d 1077
    (2007), the plaintiff contends that the there was no
    evidence regarding his employability and likely future
    compensation following the synagogue’s decision not
    to renew his employment contract. The plaintiff further
    argues that the trial court incorrectly found that he
    had voluntarily terminated his employment contract
    through the year 2025 without consideration insofar as
    it lacked terms of compensation, rendering it unen-
    forceable. The plaintiff also argues that, when the trial
    court found that the defendant’s age is ‘‘a substantial
    limiting factor in her ability to obtain professional
    employment,’’ it erroneously failed to make a coordi-
    nate finding regarding the plaintiff’s ‘‘ability to obtain
    employment in light of his age,’’ which is only two years
    less than that of the defendant.
    In response, the defendant cites Schmidt v. Schmidt,
    
    180 Conn. 184
    , 
    429 A.2d 470
     (1980), Boyne v. Boyne,
    
    112 Conn. App. 279
    , 
    962 A.2d 818
     (2009), and Hart v.
    Hart, 
    19 Conn. App. 91
    , 
    561 A.2d 151
    , cert. denied, 
    212 Conn. 813
    , 
    565 A.2d 535
     (1989), and argues that the trial
    court properly used the plaintiff’s final gross compensa-
    tion in the amount of $202,100 as a basis for its finding
    as to his earning capacity, particularly given the trial
    court’s ‘‘explicit’’ discrediting of his testimony and its
    finding that he had made efforts to diminish his earnings
    in an attempt to influence his anticipated alimony obli-
    gation. Noting that the plaintiff did not raise issues
    concerning the enforceability of his contract at trial, the
    defendant emphasizes that there was ample evidence
    of the plaintiff’s future employability, including the
    efforts of the synagogue to engage in a routine renegoti-
    ation of his compensation under the 2015 contract,
    which would have kept him employed through 2025
    had he not ‘‘maneuvered out of’’ it during trial. We agree
    with the defendant and conclude that the trial court
    properly exercised its discretion when it relied on the
    plaintiff’s earning capacity in issuing its financial orders
    and that its finding that he had a gross earning capacity
    of $202,100 was not clearly erroneous.
    In considering the statutory factors governing ali-
    mony, child support, and the equitable distribution of
    marital property; see General Statutes §§ 46b-81 and
    46b-82; it ‘‘is well established that the trial court may
    under appropriate circumstances in a marital dissolu-
    tion proceeding base financial awards on the earning
    capacity of the parties rather than on actual earned
    income. . . . Earning capacity, in this context, is not
    an amount [that] a person can theoretically earn, nor
    is it confined to actual income, but rather it is an amount
    [that] a person can realistically be expected to earn
    considering such things as his [or her] vocational skills,
    employability, age and health.’’ (Citation omitted; inter-
    nal quotation marks omitted.) Weinstein v. Weinstein,
    
    supra,
     
    280 Conn. 772
    ; see, e.g., Tanzman v. Meurer,
    
    309 Conn. 105
    , 113–14, 
    70 A.3d 13
     (2013). Although
    ‘‘we never have required a finding of bad faith before
    imputing income based on earning capacity’’; Weinstein
    v. Weinstein, 
    supra, 772
    ; ‘‘[w]hen determining earning
    capacity, it . . . is especially appropriate for the court
    to consider whether [a person] has wilfully restricted
    his [or her] earning capacity to avoid support obliga-
    tions.’’ (Internal quotation marks omitted.) Tanzman
    v. Meurer, supra, 114; see, e.g., Schmidt v. Schmidt,
    
    supra,
     
    180 Conn. 189
    –90; see also Boyne v. Boyne, 
    supra,
    112 Conn. App. 283
     (‘‘when a person is, by education and
    experience, capable of realizing substantially greater
    earnings simply by applying himself or herself, the court
    has demonstrated a willingness to frame its orders on
    capacity rather than actual earnings’’ (internal quota-
    tion marks omitted)). Finally, ‘‘when a trial court has
    based a financial award . . . on a party’s earning
    capacity, the court must determine the specific dollar
    amount of the party’s earning capacity.’’ Tanzman v.
    Meurer, supra, 117. Awards of alimony and support that
    are based on earning capacity must be supported by
    evidence that includes ‘‘specific amounts’’ of past earn-
    ings, or of vocational evidence as to ‘‘the typical salary’’
    of the imputed party’s occupation considering that party’s
    ‘‘ability and experience.’’ Schmidt v. Schmidt, 
    supra,
    190–91.
    We conclude that the trial court’s finding that the
    plaintiff had a gross earning capacity of $202,100, which
    formed the basis for the fifteen year alimony order, was
    not clearly erroneous. First, the recency of the plaintiff’s
    unemployment, along with the lack of any evidence as
    to inability or efforts to obtain employment and evi-
    dence of his desire to renegotiate the terms of his
    employment to gain an advantage in this litigation, sup-
    ports the trial court’s decision to make an award based
    on his earning capacity. See Boyne v. Boyne, 
    supra,
     
    112 Conn. App. 282
    –84 (trial court did not commit clear
    error in finding that husband had earning capacity of
    $100,000 per year, even though ‘‘he was unemployed at
    the time of the dissolution, and his average income
    for the prior three years was approximately $41,000,’’
    because he was licensed electrical engineer, his last
    annual salary in that position was $100,000, with earn-
    ings as high as $127,000, and his unsuccessful ongoing
    job search did ‘‘not necessarily mean that his earning
    capacity [had] been diminished’’); Elia v. Elia, 
    99 Conn. App. 829
    , 833–35, 
    916 A.2d 845
     (2007) (trial court did
    not commit clear error in concluding that husband’s
    earning capacity was greater than his actual income
    because of evidence that he voluntarily left his construc-
    tion foreman position, and that wife’s earning capacity
    was less than her income at trial because she had failed
    to pass practical nursing examination, which resulted
    in change to her employment classification); Hart v.
    Hart, supra, 
    19 Conn. App. 94
     (in calculating child sup-
    port and alimony, trial court properly relied on hus-
    band’s $39,000 salary in his last position as quality con-
    trol engineer, rather than his $8000 in earnings each
    year since leaving that position for cutting lawns, when
    he had ‘‘had only two job interviews for quality control
    positions’’ in two year period, meaning that he had ‘‘a
    demonstrated earning capacity much greater than his
    actual earned income’’).
    Indeed, evidence of the plaintiff’s employability was
    provided by the testimony of Yaron Lew, the president
    of the synagogue’s board of trustees. Lew testified that
    the synagogue initially had no intention of replacing
    the plaintiff; in an email to the plaintiff urging him to
    begin the compensation renegotiation process under
    the 2015 contract for the second five years, Lew stated
    that the board did not anticipate ‘‘any issues with the
    extension of the contract’’ because the synagogue was
    ‘‘not looking to replace [its] beloved [r]abbi . . . .’’
    Indeed, even after the termination of the 2020 contract,
    the plaintiff declined an offer that would have allowed
    him to remain employed beyond the end of the 2020
    contract, to lead High Holiday services, and then to
    receive a farewell celebration of his tenure and service
    to the synagogue. Further, the plaintiff testified at trial
    that he was contemplating retirement following the
    expiration of the 2020 contract in August, 2021, and
    had not yet initiated a search for a new position.21
    Moreover, in the absence of vocational evidence as to
    his reduced employability or earning capacity resulting
    from his age or the termination of his employment22—
    which the plaintiff himself could have, but did not,
    proffer—the trial court reasonably relied on his total
    contracted gross compensation of $202,100 from the
    final year of his employment with the synagogue, com-
    mencing on July 1, 2020, and terminating on August 14,
    2021, which was allocated across different components,
    including base salary, retirement benefits, and a parson-
    age allowance. See footnote 17 of this opinion. Reliance
    on that final gross amount for earning capacity was
    supported by the fact that the plaintiff asked the syna-
    gogue to renegotiate the ten year, 2015 contract to this
    one year contract on March 30, 2020, which was during
    the pendency of this action. Indeed, the trial court spe-
    cifically declined to credit the plaintiff’s testimony that
    he renegotiated the 2015 contract to a one year term
    because he believed that it was inappropriate to attempt
    to fix compensation for longer than a one year period
    given the economic uncertainty and difficulty presented
    by the start of the COVID-19 pandemic in March, 2020.
    To the contrary, Lew, the president of the synagogue’s
    board, testified about unsuccessful efforts to get the
    plaintiff to negotiate the terms of his compensation for
    the second half of the 2015 contract in accordance
    with that agreement’s compensation clause, but that
    the plaintiff had indicated in January, 2020, that he
    desired a one year term and reduced flexibility across
    compensation categories on the advice of counsel dur-
    ing the pendency of this litigation. See Steller v. Steller,
    
    181 Conn. App. 581
    , 590–92, 
    187 A.3d 1184
     (2018) (trial
    court’s finding that dentist had earning capacity less
    than his current income was ‘‘amply justified’’ given his
    age and plans to reduce his work schedule in light of
    settlement agreement that contemplated retirement at
    age of sixty-five, and his neck and back ailments follow-
    ing forty years of dental practice); see also 
    id.,
     593–95
    (finding as to reduced gross earning capacity was not
    supported by evidence because it accounted only for
    wage income and not other income sources); cf.
    Schmidt v. Schmidt, 
    supra,
     
    180 Conn. 190
    –91 (reversing
    alimony and child support order based on husband’s
    earning capacity as commodities broker, despite evi-
    dence that he had ‘‘earned a substantial income in the
    past,’’ because ‘‘there was no evidence of the [hus-
    band’s] past salary as a commodities broker, or of the
    typical salary of a commodities broker of the [hus-
    band’s] ability and experience’’ (footnote omitted)).
    Accordingly, we conclude that the trial court’s finding
    that the plaintiff had a gross earning capacity of
    $202,100 was not clearly erroneous.
    B
    We next address the plaintiff’s claims that the trial
    court abused its discretion in issuing certain financial
    orders that ‘‘have no basis in [his] current financial
    circumstances,’’ including orders that he pay the defen-
    dant (1) 25 percent of any distributions that he receive
    from the Westview apartment trust, and (2) alimony in
    the amount of $5000 per month for fifteen years.23
    1
    We begin with the plaintiff’s Westview claims. The
    plaintiff relies on Bender v. Bender, 
    258 Conn. 733
    , 
    785 A.2d 197
     (2001), Bornemann v. Bornemann, 
    245 Conn. 508
    , 
    752 A.2d 978
     (1998), and Rubin v. Rubin, 
    204 Conn. 224
    , 
    527 A.2d 1184
     (1987), and contends that the West-
    view distributions are ‘‘mere expectancies,’’ akin to an
    inheritance, which is not property subject to division
    under § 46b-81 because he was a limited partner in
    Westview, with no management role and no enforceable
    right to receive any distributions. The plaintiff also chal-
    lenges the trial court’s failure to attach a present value
    to the Westview distributions and its decision instead
    to award the defendant 25 percent of those distributions
    in perpetuity. In response, the defendant argues that
    the trial court’s division of the Westview distributions
    is consistent with the parties’ stipulation characterizing
    them as property, as well as the plaintiff’s then existing
    right to share in Westview’s profits as a limited partner,
    the regularity with which he received those distribu-
    tions during the parties’ marriage, and the ‘‘present divi-
    sion method of deferred distribution’’ of assets, as
    described in Bender. We agree with the defendant and
    conclude that the trial court did not abuse its discretion
    in ordering the plaintiff to pay to the defendant 25
    percent of his Westview distributions.
    Having reviewed the record, we observe that the par-
    ties stipulated before trial that, although they disagreed
    as to the value of the plaintiff’s interest in Westview,24
    they agreed that ‘‘the [plaintiff’s] interest in [Westview
    was] not directly transferable to the [defendant]’’ and
    that, ‘‘[w]ith respect to any distributions of any kind
    that are received by the [plaintiff], the court shall have
    the right to make a determination as to what portion/
    percentage of such distributions the [defendant] is enti-
    tled. . . . [I]n their respective proposed orders, the
    [defendant] claim[ed] [that] she [was] entitled to 50
    [percent] and the [plaintiff] claim[ed] [that] she [was]
    entitled to zero.’’25 The parties further agreed that, if
    the court were to order ‘‘any sharing of the [Westview]
    distribution(s) as contemplated herein, the [plaintiff]
    shall not be ordered to buy out the [defendant’s] interest
    in [Westview] as part of the distribution at the time of
    the divorce; rather, within ten . . . days of the [plain-
    tiff’s] receipt of any payment/distribution of any kind
    from [Westview], he shall pay to the [defendant] her
    appropriate share of such payment/distribution.’’
    According to the plaintiff’s financial affidavit, at the
    time of trial, he received income from Westview distri-
    butions in the amount of $433 gross weekly, although
    statements and tax documents concerning his Westview
    interest indicated that those distributions fluctuated
    annually in amount.
    Given the parties’ stipulation that the Westview distri-
    butions are property subject to equitable distribution,26
    we conclude that the trial court did not abuse its discretion
    in awarding the defendant 25 percent of those distribu-
    tions. This award is consistent with the ‘‘present divi-
    sion method of deferred distribution,’’ which, along with
    ‘‘the present value method, also called the immediate
    offset method . . . and . . . the reserved jurisdiction
    method,’’ is one of ‘‘three general approaches to address
    the problems of valuation and distribution’’ of nonliquid
    assets, such as pension benefits. Bender v. Bender,
    
    supra,
     
    258 Conn. 754
    ; see 
    id.,
     754–61 (providing detailed
    description of three general approaches); 
    id.,
     761–62
    (‘‘expressly reject[ing] . . . the reserved jurisdiction
    method’’ as inconsistent with statutory scheme govern-
    ing dissolution of marriage).
    ‘‘Under the present division method, the trial court
    determines at the time of trial . . . the percentage
    share of the [nonliquid assets] to which the nonem-
    ployee spouse is entitled. . . . In other words, the
    court will declare that, upon maturity, a fixed percent-
    age of the pension be distributed to each spouse.’’
    (Internal quotation marks omitted.) 
    Id., 758
    ; see, e.g.,
    Ingles v. Ingles, 
    216 Conn. App. 782
    , 807–10, 
    286 A.3d 908
     (2022) (given absence of evidence as to present
    value, trial court was not required to calculate present
    value of pensions when it utilized present division
    method and ordered each party to retain 100 percent
    interest in their own pension); Kent v. DiPaola, 
    178 Conn. App. 424
    , 440–41, 
    175 A.3d 601
     (2017) (trial court
    did not improperly fail to credit testimony of husband’s
    pension actuary as to present value of pensions because
    court had discretion to use present division method of
    valuation and distribution). Thus, viewed in the context
    of the remainder of the financial orders, the trial court
    did not abuse its discretion in awarding the defendant
    25 percent of the future Westview distributions.
    2
    Finally, we turn to the plaintiff’s alimony claims. First,
    citing, among other cases, Greco v. Greco, 
    275 Conn. 348
    , 
    880 A.2d 872
     (2005), and Pellow v. Pellow, 
    113 Conn. App. 122
    , 
    964 A.2d 1252
     (2009), the plaintiff argues that
    (1) the alimony award was unduly punitive relative to
    his limited resources, (2) the award failed to consider
    his ‘‘lack of income after losing the only job he had held
    for twenty-eight years and his prospects of obtaining
    comparable employment in the future,’’ particularly
    given his age, and (3) the trial court did not adequately
    explain the justification for its fifteen year duration.
    The plaintiff also contends that the trial court violated
    well established case law requiring that the alimony
    award be based on his available net income, rather than
    his gross income or earning capacity. See, e.g., Morris
    v. Morris, 
    262 Conn. 299
    , 306, 
    811 A.2d 1283
     (2003);
    Langley v. Langley, 
    137 Conn. App. 588
    , 600–601, 
    49 A.3d 272
     (2012); Cleary v. Cleary, 
    103 Conn. App. 798
    ,
    801–802, 
    930 A.2d 811
     (2007).
    In response, the defendant argues that the trial court
    did not abuse its discretion in issuing the alimony order.
    First, she relies on the Appellate Court’s decisions in
    Fronsaglia v. Fronsaglia, 
    202 Conn. App. 769
    , 
    246 A.3d 1083
     (2021), and Leonova v. Leonov, 
    201 Conn. App. 285
    , 
    242 A.3d 713
     (2020), cert. denied, 
    336 Conn. 906
    ,
    
    244 A.3d 146
     (2021), in support of the proposition that
    the trial court’s failure to expressly state that it consid-
    ered the plaintiff’s net income does not mandate rever-
    sal, especially given the court’s express consideration
    of the statutory factors and the fact that the memoran-
    dum of decision indicated that the plaintiff’s net income
    was ‘‘accurately reflected in [his] financial affidavit.’’
    The defendant then argues that the $5000 monthly
    award was not an abuse of discretion because there was
    no evidence that the plaintiff could not find employment
    commensurate with his earning capacity, and the evi-
    dence demonstrated instead that the plaintiff had—at
    the time of trial—elected not to search for new employ-
    ment. She also emphasizes that, during the marriage,
    her supportive and expansive role in the synagogue
    community as the rabbi’s wife led to an increase the
    plaintiff’s earning capacity ‘‘at the expense of her own
    . . . .’’ See, e.g., Hornung v. Hornung, 
    323 Conn. 144
    ,
    162, 
    146 A.3d 912
     (2016). Finally, the defendant cites
    cases such as Watrous v. Watrous, 
    108 Conn. App. 813
    ,
    816, 
    949 A.2d 557
     (2008), and argues that, because the
    alimony order was approximately 37 percent of the
    plaintiff’s net income as consistent with his gross earn-
    ing capacity, it was not an abuse of discretion in the
    context of the parties’ thirty year marriage, particularly
    because it was time limited and modifiable in compari-
    son to the lifetime awards that have been upheld in
    similar cases. We agree with the defendant and con-
    clude that the trial court did not abuse its discretion
    in ordering the plaintiff to pay the defendant alimony
    in the amount of $5000 per month for fifteen years.
    a
    We begin with the plaintiff’s contention that the trial
    court improperly based its alimony award on his gross
    earning capacity, rather than the net amount. ‘‘It is well
    settled that a court must base child support and alimony
    orders on the available net income of the parties, not
    gross income.’’ Morris v. Morris, supra, 
    262 Conn. 306
    ;
    see, e.g., Tobey v. Tobey, 
    165 Conn. 742
    , 747, 
    345 A.2d 21
     (1974) (observing that ‘‘[g]ross earnings is not a
    criterion for awards of alimony’’ and that ‘‘[i]t is the
    net income . . . [that] is available . . . [that] the
    court must consider’’). The requirement that financial
    orders be based on net amounts also extends to those
    orders that are based on earning capacity. See Birkhold
    v. Birkhold, 
    343 Conn. 786
    , 809–10, 
    276 A.3d 414
     (2022).
    A trial court’s reference to a party’s gross income or
    earning capacity by itself will not, however, trigger a
    reversal. A well established line of post-Morris Appel-
    late Court case law holds that a trial court’s failure ‘‘to
    state explicitly that an award for alimony is based on
    net income . . . does not automatically negate the
    validity of the award on appeal when there is ample
    evidence from which the court could have determined
    the parties’ net income.’’ Fronsaglia v. Fronsaglia,
    supra, 
    202 Conn. App. 783
    . Although ‘‘support and ali-
    mony orders must be based on net income, the proper
    application of this principle is context specific. . . .
    [W]e differentiate between an order that is a function
    of gross income and one that is based on gross income.
    . . . [T]he term based as used in this context connotes
    an order that . . . takes into consideration [only] the
    parties’ gross income and not the parties’ net income.
    Consequently, an order that takes cognizance of the
    parties’ disposable incomes may be proper even if it is
    expressed as a function of the parties’ gross earnings.’’
    (Emphasis added; internal quotation marks omitted.)
    Leonova v. Leonov, supra, 
    201 Conn. App. 300
    . Applying
    this ‘‘function’’ principle, the Appellate Court ‘‘has over-
    looked the failure of the trial court to make a finding
    as to a party’s net income . . . . [The Appellate Court
    has] concluded that such an omission does not compel
    the conclusion that the court’s order was improperly
    based on gross income if the record indicates that the
    court considered evidence from which it could deter-
    mine a party’s net income, and it did not state that it
    had relied on the party’s gross earnings to form the
    basis of its order.’’27 
    Id.
    Ultimately, we understand this line of case law essen-
    tially to be one of harmless error, which is consistent
    with the maxim that we read trial court memoranda of
    decision to presume that the trial court exercised its
    discretion in accordance with the governing law. See,
    e.g., Hughes v. Hughes, 
    95 Conn. App. 200
    , 207–208,
    
    895 A.2d 274
    , cert. denied, 
    280 Conn. 902
    , 
    907 A.2d 90
    (2006). Put differently, if the trial court’s memorandum
    of decision reasonably can be understood to base the
    alimony award on net income, we will view the exercise
    of its discretion accordingly and uphold the alimony
    award if it is not an abuse of the court’s discretion with
    respect to the net amounts available. See Greco v. Greco,
    
    82 Conn. App. 768
    , 773, 
    847 A.2d 1017
     (2004) (conclud-
    ing that trial court improperly based alimony order on
    gross income because, although it ‘‘did not ‘affirma-
    tively and expressly’ state that it relied on the parties’
    gross incomes in determining its alimony order,’’
    income amount stated was ‘‘equal to the [husband’s]
    gross income as stated in his financial affidavit,’’ ali-
    mony amount was ‘‘precisely 50 percent of the [hus-
    band’s] gross income,’’ and alimony and other expenses
    ordered ‘‘far exceeded his available net income,’’ as
    stated on financial affidavits), aff’d, 
    275 Conn. 348
    , 
    880 A.2d 872
     (2005); see also Birkhold v. Birkhold, supra,
    
    343 Conn. 810
     (upholding modified alimony award that
    was based ‘‘not only on the [husband’s] past gross earn-
    ings,’’ but also on his ‘‘net earning capacity [of]
    $250,000, which [was] markedly less than his past gross
    annual income of $350,000’’ (emphasis added)).
    Thus, we now turn to the record in the present case.
    The plaintiff accurately observes that the trial court’s
    only specific finding as to the plaintiff’s earning capacity
    is expressed in terms of gross earning capacity, which
    is consistent with his most recent gross earnings from
    employment. The memorandum of decision, however,
    expressly states that the plaintiff’s ‘‘net weekly income,
    assets, liabilities and expenses are accurately reflected
    in the plaintiff’s financial affidavit.’’ (Emphasis added.)
    Moreover, the memorandum of decision does not
    expressly state that the gross amount, rather than the
    net amount, furnishes the basis for the alimony calcula-
    tions. Although it would have been better practice for
    the trial court’s memorandum of decision to have
    included an express finding concerning the plaintiff’s
    net earning capacity; see Birkhold v. Birkhold, supra,
    
    343 Conn. 810
    ; we nevertheless cannot conclude that
    the exercise of its discretion was based on a misstate-
    ment of the law.
    The arithmetic underlying the trial court’s specific
    orders in this case also supports application of the
    presumption that the trial court exercised its discretion
    in accordance with the governing law. Specifically, the
    trial court’s memorandum of decision states that the
    plaintiff’s gross earning capacity was $202,100, which
    was consistent with his most recent gross income from
    employment by the synagogue as reflected on his finan-
    cial affidavit. His net weekly income on the financial
    affidavit was $3583, which, as the defendant argues,
    would be consistent with a net annual earning capacity
    of approximately $162,000. A $5000 per month alimony
    award is approximately 37 percent of that net amount,
    which is not a percentage that—on its face—suggests
    an abuse of discretion relative to the earning capacity
    on which it is based.
    b
    Finally, we consider whether the alimony award is
    itself an abuse of discretion when viewed in light of the
    plaintiff’s ability to pay. The alimony award is consistent
    with the trial court’s express reliance on the defendant’s
    drastically reduced earning capacity relative to that of
    the plaintiff, given that, at the time of trial, she was
    earning only $12 per hour at a part-time job, and the
    trial court declined to credit Joy’s opinion that she had
    an earning capacity of $55,000 in the legal or nonprofit
    fields given her inability to secure professional employ-
    ment after multiple attempts. See Powell-Ferri v. Ferri,
    
    supra,
     
    326 Conn. 465
    –66 (trial court was permitted to
    consider husband’s ‘‘ability to earn additional income’’
    and wife’s ‘‘ ‘severely limited’ ’’ ability to acquire future
    assets in ordering alimony, while also ‘‘award[ing] sub-
    stantially more of the marital assets to [the wife] including
    the marital home’’). Indeed, the trial court aptly recog-
    nized the defendant’s contributions to the marriage and
    to the plaintiff’s professional success given her distinct
    role as the rabbi’s wife, which is consistent with the
    principle that, ‘‘[w]hen the disadvantaged spouse’s efforts
    increased the other’s earning capacity at the expense
    of [his or] her own, he or she is entitled to sufficient
    alimony to ensure the continued enjoyment of [that]
    standard of living . . . .’’ (Internal quotation marks
    omitted.) Hornung v. Hornung, 
    supra,
     
    323 Conn. 162
    .
    Second, given that the cash assets were split evenly
    and that the plaintiff received the marital home, 45
    percent of the retirement accounts, and 75 percent of
    the Westview distributions, the trial court’s alimony
    order is not ‘‘irreconcilable with the principle that ali-
    mony is not designed to punish, but to ensure that the
    former spouse receives adequate support. . . . [I]t is
    hornbook law that what a spouse can afford to pay for
    support and alimony is a material consideration in the
    court’s determination as to what is a proper order
    . . . .’’ (Citations omitted; internal quotation marks
    omitted.) Greco v. Greco, 
    supra,
     
    275 Conn. 361
    –62. Com-
    pare id., 350, 352–53, 362–63 (it was abuse of discretion
    to award wife 98.5 percent of marital estate, including
    shares in husband’s business, while ordering weekly
    alimony, attorney’s fees and life insurance coverage,
    which left husband with annual net income deficit),
    Onyilogwu v. Onyilogwu, 
    217 Conn. App. 647
    , 655–57,
    
    289 A.3d 1214
     (2023) (reversal was required when ten
    year alimony award was based on temporary pandemic
    unemployment benefits, the subtraction of which meant
    that ‘‘the court’s order requiring the [husband] to pay
    $1500 per month in alimony would consume most of
    [his] income,’’ and there was no finding that his earning
    capacity reflected that higher amount), Valentine v.
    Valentine, 
    149 Conn. App. 799
    , 806–808, 
    90 A.3d 300
    (2014) (financial orders that stripped husband of marital
    home, required him to pay his and wife’s attorney’s
    fees and imposed alimony and child support obligations
    constituting more than 80 percent of his net income
    were abuse of discretion in absence of identification
    of assets that he could use to comply), and Pellow v.
    Pellow, 
    supra,
     
    113 Conn. App. 124
    , 128–29 (financial
    orders, including periodic alimony award of $4500 per
    month, were abuse of discretion when husband’s obliga-
    tion amounted to ‘‘more than 90 percent of [his] income
    as determined by the court’’), with M. S. v. P. S., 
    203 Conn. App. 377
    , 391, 
    248 A.3d 778
     (support and vehicle
    payment orders leaving husband with only 10 percent of
    weekly net income were not excessive because alimony
    was limited to period of six years, and husband received
    ‘‘substantial assets in the dissolution’’ totaling 50 per-
    cent of marital estate—including bank accounts, stocks,
    proceeds from sale of marital home, and foreign real
    estate—that ‘‘he could [have] use[d] to comply with the
    court’s support orders and to sustain his basic welfare,’’
    which was consistent with parties’ financial practice of
    using assets to meet their expenses during their mar-
    riage), cert. denied, 
    336 Conn. 952
    , 
    251 A.3d 992
     (2021),
    and Salzbrunn v. Salzbrunn, 
    155 Conn. App. 305
    , 318,
    
    109 A.3d 937
     (child support and alimony awards that
    constituted approximately 50 percent of husband’s net
    income were ‘‘not confiscatory or blatantly inequita-
    ble’’), cert. denied, 
    317 Conn. 902
    , 
    114 A.3d 166
     (2015).
    Finally, the trial court expressly recognized that the
    parties’ financial circumstances might evolve, insofar
    as it emphasized that the order was subject to modifica-
    tion as to term and amount, unless that claimed modifi-
    cation was to be based on the defendant’s increased
    earnings, which would then have to be $50,000 or more.
    See Birkhold v. Birkhold, supra, 
    343 Conn. 810
     (noting
    that trial court expressly provided ‘‘a ‘second look’ ’’
    for modified alimony award when husband reached age
    of sixty-five); cf. Oudheusden v. Oudheusden, supra,
    
    338 Conn. 776
    –77 (observing that ‘‘nonmodifiable, life-
    time alimony awards are strong medicine’’ in reversing
    permanent, nonmodifiable award on ground that, ‘‘[t]o
    the extent that the [trial] court did consider’’ husband’s
    age, health, or earning potential in entering that award,
    ‘‘it could not reasonably have concluded on [the] record
    that the [husband] would continue to earn, at a mini-
    mum, the same income for the rest of his life’’). Bearing
    in mind that the ‘‘generally accepted purpose of . . .
    alimony is to enable a spouse who is disadvantaged
    through divorce to enjoy a standard of living commensu-
    rate with the standard of living during marriage’’; (inter-
    nal quotation marks omitted) Brody v. Brody, 
    315 Conn. 300
    , 313, 
    105 A.3d 887
     (2015); and that this is not an
    order that ‘‘forced [the plaintiff] to the brink of abject
    poverty by his obligations . . . and then stripped [him]
    of any means with which to pay them by the dispropor-
    tionate division of the marital assets’’; Greco v. Greco,
    
    supra,
     
    275 Conn. 363
    ; we conclude that the trial court’s
    alimony order, when considered in light of the plaintiff’s
    net earning capacity, was not an abuse of its discretion.
    The judgment is affirmed.
    In this opinion the other justices concurred.
    1
    See, e.g., L. Warmflash, ‘‘The New York Approach to Enforcing Religious
    Marriage Contracts: From Avitzur to the Get Statute,’’ 
    50 Brook. L. Rev. 229
    , 232–33 and n.8 (1984); J. Solovy, Comment, ‘‘Civil Enforcement of
    Jewish Marriage and Divorce: Constitutional Accommodation of a Religious
    Mandate,’’ 
    45 DePaul L. Rev. 493
    , 495–96 (1996).
    2
    The plaintiff appealed from the judgment of the trial court to the Appellate
    Court, and we transferred the appeal to this court pursuant to General
    Statutes § 51-199 (c) and Practice Book § 65-1.
    3
    All references to the trial court with respect to the plaintiff’s first amend-
    ment claims, which are addressed in part I of this opinion, are to the
    court, Klau, J. All references to the trial court with respect to the plaintiff’s
    challenges to the financial orders, which are addressed in part II of this
    opinion, are to the court, Goodrow, J.
    4
    The plaintiff filed a copy of the ketubah and the following English transla-
    tion, which was performed by the plaintiff himself. Although the translation
    was not performed by a disinterested party or a certified translator, we,
    like the trial court, observe that it is undisputed for purposes of this appeal.
    ‘‘On the first day of the week [Sunday], the fifteenth day of the month of
    Kislev in the year 5750 from the creation of the world as we know it
    [December 3, 1989], in Wynnewood, Pennsylvania, North America:
    ‘‘The groom [the plaintiff] . . . said to the first-time bride [the defendant],
    ‘[b]e my wife according to the laws of Moses and Israel, and I will honor,
    cherish, feed and support you according to the way of Jewish men who
    honor, cherish, feed and support their wives uprightly, and I give you a
    bride-price for a first-time bride of 200 silver Zuzim as is appropriate for
    you according to [b]iblical Law, as well as food, clothing and support and
    companionship in the manner of all creation’; and [the defendant], the first-
    time bride, declared that she will be his wife, and the dowry that she brings
    him from her father’s estate, whether in silver or gold, jewelry, garments,
    household utensils or bedding, was all acceptable to [the plaintiff] in consid-
    eration for one hundred silver Zequqim;
    ‘‘And the [plaintiff] added to this from his own resources an additional
    [one hundred] silver Zequqim corresponding to the dowry, for a total of 200
    silver Zequqim;
    ‘‘And thus said [the plaintiff], ‘[t]he obligations of this written marriage
    contract, the dowry, and the additional amount I accept upon myself and
    upon my heirs after me, that it may be collected from any or all of the best
    of my properties, and from any possessions that I may have anywhere,
    whether I own them now, at the time of collection or will acquire them
    in the future, from properties that are encumbered or unencumbered; all
    properties and possessions may be collected from for payment from me of
    this written marriage contract, dowry, and additional amount, even the coat
    off my back, during my lifetime and after my death, from this day forth and
    forevermore.’
    ‘‘And the obligations and substance of this written marriage contract,
    dowry and additional amount were accepted by [the plaintiff] with the
    gravity of all written marriage contracts and annexes that are customarily
    given to Jewish women created by the authority of our sages of blessed mem-
    ory.
    ‘‘And [the plaintiff], our groom, and [the defendant], agreed to divorce
    [or, separate from] one another according to custom all the days of their
    life [i.e., as a continuing obligation] according to Torah law as is the manner
    of Jewish people. And they committed in comity and agreed to accept upon
    themselves the [r]abbinic [c]ourt [the Beth Din of the Rabbinical Assembly]
    to instruct them in the terms of Torah law and to be compassionate and
    [to] value one another all the days of their marriage. And each of them
    agreed to respond to the summons of the other to appear before [the above
    referenced] [r]abbinic [c]ourt, or one mutually agreed [on], to the end that
    both of them can live in compliance with Torah law all the days of their lives.
    ‘‘This is no mere formality [or] auxiliary document. And from [the plaintiff]
    our groom to [the defendant], this first-time bride, and from [the defendant]
    this first-time bride, to [the plaintiff] our groom, was transacted all that is
    written and detailed above in a manner that is valid for such transactions.
    All is valid and effective.’’
    5
    The plaintiff also filed a motion to bifurcate the consideration of the
    ketubah issues from the underlying dissolution action. The defendant
    objected to that motion. The trial court denied the motion to bifurcate
    as moot in light of its decision to deny the plaintiff’s motion to enforce
    the ketubah.
    6
    The trial court rejected the plaintiff’s attempt to analogize Torah law to
    that of a foreign jurisdiction for choice of law purposes, observing that
    ‘‘[c]onstruing the civil law of a foreign jurisdiction (other than a pure theoc-
    racy) does not require a court to choose between competing interpretations
    of religious law.’’ The trial court further rejected the plaintiff’s reliance on
    a proffered distinction within Jewish law between ‘‘laws governing the
    relationship between man and God and laws governing relationships
    between men [to avoid] the first amendment problem in this case.’’ The trial
    court emphasized that ‘‘both categories of laws are rooted in the Torah
    and other textual sources of Jewish law. Even disputes over the correct
    interpretation of Jewish civil laws are disputes over the meaning and require-
    ments of Jewish law. From the perspective of an American civil court—
    state or federal—such disputes are inherently religious.’’
    7
    We note that completion of the trial in this case was delayed substantially
    by the onset of the COVID-19 pandemic. The proceedings began in-person
    and ultimately concluded using remote technology.
    8
    We note that, in its recent decision in Kennedy v. Bremerton School
    District,         U.S. , 
    142 S. Ct. 2407
    , 2427–28, 
    213 L. Ed. 2d 755
     (2022),
    the United States Supreme Court overruled the formerly well established
    entanglement analysis of Lemon v. Kurtzman, 
    403 U.S. 602
    , 612–13, 
    91 S. Ct. 2105
    , 
    29 L.Ed.2d 745
     (1971), pursuant to which a challenged governmental
    action, such as a policy or statute, would be upheld if it (1) had ‘‘a secular
    legislative purpose,’’ (2) had a ‘‘principal or primary effect . . . that neither
    advances nor inhibits religion,’’ and (3) did ‘‘not foster an excessive govern-
    ment entanglement with religion.’’ (Internal quotation marks omitted.) Board
    of Education v. State Board of Education, 
    supra,
     
    243 Conn. 783
    –84. ‘‘In
    time, [the Lemon] approach also came to involve estimations about whether
    a ‘reasonable observer’ would consider the government’s challenged action
    an ‘endorsement’ of religion.’’ Kennedy v. Bremerton School District, supra,
    2427. Concluding that the Lemon approach had created ‘‘warring’’ rather
    than ‘‘ ‘complementary’ ’’ purposes among the three clauses of the first
    amendment, namely, the establishment, free exercise, and free speech
    clauses; id., 2426; the United States Supreme Court instead adopted an
    establishment clause analysis that abandons what it deems to be Lemon’s
    ‘‘ ‘ambitiou[s]’ ’’ overreach; id., 2427; and requires consideration of the ‘‘origi-
    nal meaning’’ of the establishment clause and ‘‘reference to historical prac-
    tices and understandings’’ to determine whether a practice violates the
    establishment clause. (Internal quotation marks omitted.) Id., 2428. Neither
    the parties’ briefs nor our independent research reveals any authority indicat-
    ing that the recent sea changes to the United States Supreme Court’s estab-
    lishment clause jurisprudence affect the continuing vitality of the neutral
    principles of law doctrine, and we continue to follow it in this case. See,
    e.g., Belya v. Kapral, 
    45 F.4th 621
    , 625, 630 and n.8 (2d Cir. 2022) (noting
    broad applicability of neutral principles of law approach from Jones v. Wolf,
    
    supra,
     
    443 U.S. 602
    –604, in case concerning church autonomy doctrine as
    defense to defamation claims brought by priest against church), cert. denied
    sub nom. Synod of Bishops of the Russian Orthodox Church Outside of
    Russia v. Belya,         U.S.     , 
    143 S. Ct. 2609
    ,     L. Ed. 2d      (2023).
    9
    For examples of the application of the neutral principles of law doctrine
    in tort, property, and employment cases, compare McRaney v. North Ameri-
    can Mission Board of the Southern Baptist Convention, Inc., supra, 
    966 F.3d 347
    , 349 (first amendment did not require dismissal of claims of intentional
    interference with business relationships, defamation, and intentional inflic-
    tion of emotional distress, despite fact that they were asserted against
    religious organizations, because plaintiff was ‘‘not challenging the termina-
    tion of his employment’’ or ‘‘asking the court to weigh in on issues of faith
    or doctrine’’), Malicki v. Doe, 
    814 So. 2d 347
    , 352, 364 (Fla. 2002) (claims
    of negligent hiring and supervision arising from sexual abuse by priest
    concerned ‘‘a neutral principle of tort law,’’ namely, foreseeability of harm
    to third parties), and Connor v. Archdiocese of Philadelphia, 
    601 Pa. 577
    ,
    579, 624–25, 
    975 A.2d 1084
     (2009) (first amendment did not bar defamation
    case arising from expulsion of student from parochial school because ‘‘neu-
    tral principles’’ of state law applied to determination of whether school’s
    statements that student brought weapon to school were defamatory), with
    Thibodeau v. American Baptist Churches of Connecticut, supra, 
    120 Conn. App. 669
    , 689 (first amendment barred claims of defamation, breach of
    contract, and negligent infliction of emotional distress because they con-
    cerned plaintiff’s fitness for ordination and placement as minister), and
    DeCorso v. Watchtower Bible & Tract Society of New York, Inc., 
    78 Conn. App. 865
    , 877–78, 
    829 A.2d 38
     (first amendment barred negligent infliction
    of emotional distress claims in connection with marital advice given by
    church elders that was ‘‘contrary to [the] teachings of the Jehovah’s Wit-
    nesses’’), cert. denied, 
    266 Conn. 931
    , 
    837 A.2d 805
     (2003); see also Serbian
    Eastern Orthodox Diocese of the United States & Canada v. Milivojevich,
    
    supra,
     
    426 U.S. 717
    –18, 724–25 (concluding that state courts violated first
    amendment by considering merits of bishop’s claim that he was defrocked
    arbitrarily in violation of church tribunal’s procedures).
    10
    We note that the Beth Din is also called a ‘‘Bet Din,’’ ‘‘Beit Din,’’ or
    ‘‘Bais Din.’’ See, e.g., I. Breitowitz, ‘‘The Plight of the Agunah: A Study in
    Halacha, Contract, and the First Amendment,’’ 
    51 Md. L. Rev. 312
    , 319 and
    n.20 (1992); J. Zitter, Annot., ‘‘Application, Recognition, or Consideration of
    Jewish Law by Courts in United States,’’ 
    81 A.L.R.6th 1
    , 30, § 4 (2013). It is
    a ‘‘Jewish rabbinical court, usually composed of three rabbis. A [Beth] Din
    is commonly used to decide business disputes . . . and is needed in order
    to secure a religious divorce. [When] there is a dispute between two Jews,
    they are supposed to turn to the [Beth] Din before going to regular courts.’’
    (Footnote omitted.) J. Zitter, supra, 
    81 A.L.R.6th 30
    , § 4.
    11
    On this point, we note that cases concerning the enforcement of Mahr
    agreements, which enforce a groom’s financial obligation to care for his
    bride under Islamic law, are similarly instructive under the neutral principles
    of law doctrine. See, e.g., Nouri v. Dadgar, 
    245 Md. App. 324
    , 335, 351–52,
    
    226 A.3d 797
     (2020) (Mahr requiring provision of gold coins and Quran may
    be enforced ‘‘if its secular terms are enforceable under neutral principles
    of contract law,’’ and antenuptial contract analysis governed its validity as
    matter of state law); Odatalla v. Odatalla, 
    355 N.J. Super. 305
    , 312–13, 
    810 A.2d 93
     (Ch. Div. 2002) (Mahr requiring payment of $10,000 was enforceable
    under neutral principles of law).
    12
    Given the persuasive dissent in Goldman; see In re Marriage of Gold-
    man, supra, 
    196 Ill. App. 3d 797
    –800 (Johnson, J., dissenting); we acknowl-
    edge, but disagree with, those courts that have followed the reasoning
    of the Goldman majority, along with the Avitzur majority opinion, and
    specifically enforced ketubah provisions or otherwise ordered husbands to
    provide their wives with a get in connection with civil divorce proceedings.
    See Scholl v. Scholl, 
    621 A.2d 808
    , 810–13 (Del. Fam. 1992) (concluding that
    enforcement of stipulation specifically requiring husband to obtain get did
    not violate first amendment and relying on rabbis’ testimony in concluding
    that husband violated that stipulation by failing to obtain Orthodox get
    desired by wife, despite lack of language in stipulation specifying required
    nature of get); Schneider v. Schneider, 
    408 Ill. App. 3d 192
    , 201–203, 
    945 N.E.2d 650
     (concluding that Goldman supported trial court order directing
    husband to provide wife with get in upholding trial court’s award of attor-
    ney’s fees to wife as sanction for husband’s filing of frivolous pleading),
    appeal denied, 
    955 N.E.2d 480
     (Ill. 2011); Minkin v. Minkin, 
    supra,
     
    180 N.J. Super. 262
    , 264–66 and n.4 (crediting testimony of Orthodox rabbis that
    providing get is secular act, over contrary testimony of Reform rabbi, in
    concluding that ‘‘the entry of an order compelling [the husband] to secure
    a get’’ pursuant to broad ‘‘Moses and Israel’’ ketubah language did not
    violate first amendment because it ‘‘would have the clear secular purpose
    of completing a dissolution of the marriage’’ and does ‘‘not require the
    husband to participate in a religious ceremony or to do acts contrary to his
    religious beliefs’’); Burns v. Burns, 
    223 N.J. Super. 219
    , 223–26, 
    538 A.2d 438
     (Ch. Div. 1987) (taking judicial notice of Encyclopedia Judaica and Bible
    and requiring husband to go to Beth Din to obtain get for wife because
    evidence indicated that husband was not refusing to provide get due to
    sincerely held religious belief, insofar as he had already remarried and was
    demanding $25,000 from wife in settlement negotiations as condition for
    providing get); Mishler v. Mishler, Docket No. 05-21-00067-CV, 
    2022 WL 2352952
    , *1, *3–4 (Tex. App. June 30, 2022) (applying neutral principles of
    law doctrine and concluding that enforcement of dissolution agreement
    requiring wife to accept get did not violate first amendment because her
    delay in meeting with rabbis for ceremony was result of COVID-19 hesitation
    and was not religiously based refusal). But cf. In re Marriage of Katsap,
    Docket No. 2-21-0706, 
    2022 WL 3038429
    , *19–20 (lll. App. August 2, 2022)
    (distinguishing Goldman and declining to enforce ketubah that purportedly
    required husband to pay $1 million to wife because of lack of ‘‘reasonable
    terms established, according to expert testimony, as pertaining to Jewish
    law,’’ and because of unconscionability, given husband’s minimal assets
    and income).
    13
    Given this conclusion as to the language of the ketubah, the Arizona
    court did not reach the separate issue of ‘‘whether enforcement by a court
    of such a provision [specifically promising the granting of a get in a premarital
    or separation agreement] would violate the [f]irst [a]mendment.’’ Victor v.
    Victor, 
    supra,
     
    177 Ariz. 234
    .
    14
    The New Jersey court also observed in Aflalo that the provision of the
    get must be voluntary as a matter of Jewish law and that requiring the
    provision of the get under penalty of contempt of court would, in essence,
    overrule the authority of the Beth Din. See Aflalo v. Aflalo, 
    supra,
     
    295 N.J. Super. 539
    –40; see also 
    id.,
     540–41 (endorsing Avitzur approach of using
    Beth Din as alternative dispute resolution forum). Ultimately, the court in
    Aflalo observed that ‘‘Minkin . . . conjures the unsettling vision of future
    enforcement proceedings’’; id., 541; and that the ‘‘spectre of [the husband’s]
    being imprisoned or surrendering his religious freedoms because of action
    by a civil court is the very image [that] gave rise to the [f]irst [a]mendment
    [issue].’’ Id., 542.
    15
    Under Golding, a ‘‘party can prevail on a claim of constitutional error
    not preserved at trial only if all of the following conditions are met: (1) the
    record is adequate to review the alleged claim of error; (2) the claim is of
    constitutional magnitude alleging the violation of a fundamental right; (3)
    the alleged constitutional violation . . . exists and . . . deprived the defen-
    dant of a fair trial; and (4) if subject to harmless error analysis, the state
    has failed to demonstrate harmlessness of the alleged constitutional violation
    beyond a reasonable doubt. In the absence of any one of these conditions,
    the defendant’s claim will fail. The appellate tribunal is free, therefore, to
    respond to the defendant’s claim by focusing on whichever condition is
    most relevant in the particular circumstances. . . . The test set forth in
    Golding applies in civil as well as criminal cases.’’ (Citations omitted; internal
    quotation marks omitted.) Gleason v. Smolinski, 
    319 Conn. 394
    , 402 n.10,
    
    125 A.3d 920
     (2015).
    16
    A great deal of the commentary in this area focuses on the potential
    use of Jewish law principles to influence civil divorce decrees. These com-
    mentators urge parties seeking a divorce according to Jewish law principles
    to execute, in accordance with applicable state laws, prenuptial agreements,
    the four corners of which are facially consistent with the desired Jewish
    law in a way that avoids interpretation by the state court, including by using
    a Beth Din as an alternative dispute resolution forum. See, e.g., I. Breitowitz,
    ‘‘The Plight of the Agunah: A Study in Halacha, Contract, and the First
    Amendment,’’ 
    51 Md. L. Rev. 312
    , 419–21 (1992); M. Greenberg-Kobrin, ‘‘Civil
    Enforceability of Religious Prenuptial Agreements,’’ 32 Colum. J. L. & Soc.
    Probs. 359, 393–94 (1999); L. Warmflash, ‘‘The New York Approach to Enforc-
    ing Religious Marriage Contracts: From Avitzur to the Get Statute,’’ 
    50 Brook. L. Rev. 229
    , 253 (1984); cf. J. Haberman, Note, ‘‘Child Custody: Don’t
    Worry, a Bet Din Can Get It Right,’’ 
    11 Cardozo J. Conflict Resol. 613
    , 639–41
    (2010) (suggesting use of ‘‘Beth Din of America’’ prenuptial agreement and
    arbitration clauses referring matters, including child custody disputes, to
    Beth Din for decision that would consider both Jewish law and secular best
    interest of child standard); see also Grabe v. Hokin, 
    341 Conn. 360
    , 371–74,
    
    267 A.3d 145
     (2021) (considering enforceability of antenuptial agreements
    under both General Statutes § 46b-36g and McHugh v. McHugh, 
    181 Conn. 482
    , 
    436 A.2d 8
     (1980)).
    17
    Specifically, the plaintiff contracted for a base salary of $58,100, a parson-
    age allowance of $72,000, pension and retirement account contributions of
    $45,000, reimbursement of professional expenses, such as dues, subscrip-
    tions and travel, in the amount of $7000, and medical insurance premiums
    for him and his family in the amount of $20,000. The synagogue also agreed
    (1) to pay the standard employer’s share of Social Security and Medicare,
    (2) to contribute up to $1000 annually to a life insurance policy for the
    plaintiff, the defendant, or both, (3) to pay the premium for a disability
    insurance policy for the plaintiff, and (4) to admit the plaintiff, his spouse,
    and family members as guests to synagogue programs and services.
    In contrast to the 2020 contract, the 2015 contract permitted the plaintiff
    to reallocate all of the various components of his total compensation as he
    wished, ‘‘as long as the sum total of those items [was] not affected and such
    reallocation and redesignation [was] made and reported consistent with all
    applicable tax and other laws.’’
    18
    The trial court rejected Joy’s testimony that the defendant had a gross
    yearly earning capacity in a range of $54,000 to $69,000, given the positions
    that she had held as a Social Security disability attorney, paralegal, and
    nonprofit director. The court credited the defendant’s testimony and found
    that, despite her ‘‘extraordinary efforts . . . she [was then] unable . . . to
    obtain employment as a Social Security disability attorney, a paralegal, or
    a director for a not-for-profit organization. Although the court [was] hopeful
    that the defendant [would] be able to secure employment in the future in
    one of these positions, the court [found] that the defendant [was] unable
    to . . . obtain such employment.’’ The trial court further declined to credit
    Joy’s testimony that ‘‘the defendant’s age would not be a substantial limiting
    factor in her ability to obtain professional employment.’’
    19
    The trial court ordered the plaintiff to refinance the mortgage to remove
    the defendant from any liability with respect to the mortgage and to pay
    her a stipulated amount of $41,829 as her share of the home’s equity, along
    with an additional payment of $24,250, which was one-half of the additional
    appreciation of the home’s stipulated fair market value during the dissolution
    proceedings.
    20
    With respect to ancillary orders, the trial court ordered the parties to
    maintain their own health and medical insurance and to pay their own
    attorney’s fees. Finally, the court ordered the plaintiff to maintain life insur-
    ance in the amount of $500,000 for the benefit of the defendant, for so long
    as he has an alimony obligation or an educational expense obligation for
    the minor child. The court also granted the defendant entitlement to the
    yearly tax credit for dependency for the minor child.
    21
    The plaintiff testified that he had not decided whether to seek new
    employment as a Conservative rabbi following the expiration of his contract
    in August, 2021, given the likely implications of finding a new position,
    including the likelihood of having to relocate from the New Haven area and
    that a job search would likely take place through the placement services
    of the Conservative movement’s Rabbinical Assembly.
    22
    We disagree with the plaintiff’s argument that the trial court improperly
    considered the defendant’s age in assessing vocational evidence as to her
    earning potential but did not do the same for him. First, in contrast to the
    defendant, who was unemployed after having held numerous positions in
    the legal and nonprofit arenas, the plaintiff had a more stable and recent
    work history. Given the recency of the plaintiff’s unemployment at the time
    of trial, and the fact that he had not decided whether to seek a new position
    or to retire, the trial court reasonably relied on his previous earnings in
    determining his earning capacity. Accordingly, consideration of the defen-
    dant’s age in assessing her earning capacity did not ipso facto render the
    trial court’s determination as to the plaintiff’s earning capacity clearly errone-
    ous. To the extent that the plaintiff’s age may later be deemed to interfere
    with any subsequent efforts to obtain employment, he remains free to file
    a motion for modification and to argue a substantial change in circumstances.
    See General Statutes § 46b-86 (a).
    23
    Under the well established mosaic theory; see, e.g., Oudheusden v.
    Oudheusden, supra, 
    338 Conn. 777
    –78; the plaintiff also challenges the trial
    court’s related orders that (1) awarded the defendant 55 percent of the
    parties’ retirement accounts, (2) he pay the defendant $66,079 in connection
    with the distribution of the marital residence, and (3) he pay 75 percent of
    the minor child’s college expenses. In response, the defendant contends
    that the plaintiff’s claims with respect to the retirement accounts, the buyout
    of the marital residence, and the college expenses are not reviewable because
    they are inadequately briefed. Nevertheless, although the plaintiff does not
    specifically challenge these orders on their individual merits, we acknowl-
    edge that granting appellate relief with respect to his alimony and Westview
    distribution claims necessarily would require that the other orders, which
    are ‘‘interwoven,’’ be reexamined on remand as part of creating a new
    ‘‘mosaic . . . .’’ (Internal quotation marks omitted.) Morris v. Morris, 
    262 Conn. 299
    , 307, 
    811 A.2d 1283
     (2003).
    24
    The defendant’s expert witness valued the plaintiff’s interest in Westview
    ‘‘and any related entities or affiliates thereto . . . at $753,000,’’ and the
    plaintiff’s expert witness valued it at $589,000.
    25
    The parties also stipulated: (1) ‘‘If the court orders any sharing of the
    distribution(s) as contemplated herein, the parties agree that they shall
    share in any capital call, expenses, taxes or any such liability related thereto.
    The sharing of said costs shall be in proportion to the sharing of the distribu-
    tion as ordered by the court.’’ And (2) ‘‘[s]hould the court order a sharing
    of the distribution as contemplated herein, for any calendar year in which
    the [plaintiff] is obligated to pay the [defendant] a portion of the distributions
    from [Westview], he shall provide to the [defendant] copies of K-1 forms
    and any documents pertaining to receipt of any [Westview] distributions.
    [The plaintiff] shall provide said documents to [the defendant] quarterly,
    i.e., March 31, June 30, September 30, and December 31.’’
    26
    To the extent that the plaintiff challenges the trial court’s conclusion
    that the Westview distributions are property subject to equitable distribution
    because they are not mere expectancies, we disagree. Although the plaintiff
    is a limited partner with no managerial control over any distributions, the
    trial court’s conclusion is grounded in its unchallenged findings that the
    parties have regularly received the Westview distributions since 1997 and
    have relied on them as part of their budget, particularly as a source of
    retirement savings. These findings establish that the plaintiff’s interest in the
    Westview distributions is, ‘‘as a practical matter . . . sufficiently concrete,
    reasonable and justifiable as to constitute a presently existing property
    interest for equitable distribution purposes.’’ Bender v. Bender, 
    supra,
     
    258 Conn. 749
    ; see Mickey v. Mickey, 
    292 Conn. 597
    , 628, 
    974 A.2d 641
     (2009)
    (‘‘Bender stands for the proposition that, even in the absence of a presently
    enforceable right to property based on contractual principles or a statutory
    entitlement, a party’s expectant interest in property still may fall under
    § 46b-81 if the conditions precedent to the eventual acquisition of such a
    definitive right are not too speculative or unlikely’’); see also Mickey v.
    Mickey, 
    supra,
     630–31 (husband’s interest in disability retirement benefits
    was ‘‘far too speculative to be considered property subject to equitable
    distribution’’ because it was contingent on disability occurring prior to age
    or service requirement, and ‘‘[a] potential disability is, by its very nature,
    an accidental event that every employee and employer strives to avoid’’);
    Bender v. Bender, 
    supra,
     749–50 (unvested pension benefits were property
    under § 46b-81, with ‘‘any uncertainty regarding vesting . . . more appropri-
    ately handled in the valuation and distribution stages, rather than in the
    classification stage’’); Bornemann v. Bornemann, 
    supra,
     
    245 Conn. 517
    –19
    (unvested stock options were property under § 46b-81, despite contingencies
    on their exercise at later dates, because they created enforceable right); cf.
    Simmons v. Simmons, 
    244 Conn. 158
    , 162, 170, 
    708 A.2d 949
     (1998) (medical
    degree earned by spouse during marriage was not property under § 46b-81
    because it was only opportunity to earn future income, rendering it ‘‘a mere
    expectancy’’ interest); Rubin v. Rubin, 
    supra,
     
    204 Conn. 236
    –39 (expected
    inheritance was too speculative to be property under § 46b-81).
    27
    A review of the cases is instructive given the context specific nature
    of this inquiry. Compare Morris v. Morris, supra, 
    262 Conn. 306
    –307 (reversal
    was required when ‘‘the [trial] court affirmatively and expressly stated that
    it relied on gross income to determine available funds for support consider-
    ation,’’ despite evidence in record of parties’ net income, because trial court
    ‘‘expressly and affirmatively stated that the [husband] ‘has the following
    gross amounts [that] are properly included in his support income consider-
    ation’ ’’ (emphasis in original)), Procaccini v. Procaccini, 
    157 Conn. App. 804
    , 808–11, 
    118 A.3d 112
     (2015) (modification of alimony improperly was
    based on gross income when trial court made findings as to gross income
    and declined counsel’s invitation to make findings as to net income), Cleary
    v. Cleary, 
    supra,
     
    103 Conn. App. 803
    –804 (alimony improperly was based
    on gross income when only income stated in memorandum was equivalent
    to gross of husband’s income from employment, gambling winnings, and
    disability benefits, and trial court’s response to motion for clarification
    stated that ‘‘it used the [husband’s] gross weekly income as well as his
    gambling winnings without mention of his $28,100 in receipted gambling
    losses as indicated on the parties’ 2004 joint income tax return’’), and Ludgin
    v. McGowan, 
    64 Conn. App. 355
    , 358–59, 
    780 A.2d 198
     (2001) (reversal
    was required when ‘‘it appear[ed] that the court chose not to rely on . . .
    information’’ about net incomes and its ‘‘memorandum of decision [was]
    devoid of any mention of the parties’ net incomes’’), with Fronsaglia v.
    Fronsaglia, supra, 
    202 Conn. App. 784
    –86 (upholding alimony award with
    reference to gross income despite trial court’s failure to ‘‘expressly state
    that it considered the [husband’s] net income’’ given ‘‘[the inference] that
    the court considered the relevant statutory factors and all of the evidence
    submitted by the parties’’ and references in memorandum of decision to
    financial affidavits that reflected ‘‘total net weekly income’’), Leonova v.
    Leonov, supra, 
    201 Conn. App. 300
    –301 (upholding financial orders that
    made reference only to gross numbers because trial court ‘‘did not expressly
    state that it was relying solely on gross earnings in framing its order’’ and,
    instead, stated that it considered all relevant statutes, testimony of parties,
    and ‘‘the evidence presented, which included evidence of the [husband’s]
    actual net bonus income, including a payroll statement . . . reflecting his
    most recent annual net bonus payment’’), Langley v. Langley, supra, 
    137 Conn. App. 602
    –604 (upholding financial orders when trial court did not
    state that it relied on gross income or ‘‘that it drafted its financial orders
    based on the [husband’s] gross earning capacity,’’ but because it ‘‘had before
    it evidence of the [husband’s] gross and net income and referred to both
    in its memorandum of decision,’’ in particular the financial affidavit, and
    relied on earning capacity, shown by documentation of husband’s business
    profits and losses, including gross and net income, and his tax returns),
    Hughes v. Hughes, 
    95 Conn. App. 200
    , 206–207, 
    895 A.2d 274
     (trial court
    cited, but did not improperly rely on, husband’s gross earnings because it
    noted that they ‘‘demonstrate[d] their scope and variability in order to
    explain its reasoning for fashioning an order framed as a percentage of the
    [husband’s] gross earnings,’’ when remainder of decision considered ‘‘gross
    and net values of the [husband’s] most recent cash bonus,’’ financial affida-
    vits, and tax returns that disclosed his ‘‘net disposable income’’), cert. denied,
    
    280 Conn. 902
    , 
    907 A.2d 90
     (2006), and Kelman v. Kelman, 
    86 Conn. App. 120
    , 122–24, 
    860 A.2d 292
     (2004) (reversal was not required because trial
    court ‘‘never stated . . . that it was relying solely on . . . gross incomes’’
    and its ‘‘memorandum of decision specifically stated that it was relying on
    ‘all of the relevant information,’ including the parties’ financial affidavits
    and their child support guideline worksheets, both of which included the
    parties’ net incomes’’), cert. denied, 
    273 Conn. 911
    , 
    870 A.2d 1079
     (2005).
    

Document Info

Docket Number: SC20664

Filed Date: 9/5/2023

Precedential Status: Precedential

Modified Date: 11/14/2023