Cunningham v. Cunningham ( 2021 )


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    MARY CUNNINGHAM v. GERARD CUNNINGHAM
    (AC 43297)
    Bright, C. J., and Elgo and Cradle, Js.
    Syllabus
    The plaintiff, whose marriage to the defendant previously had been dis-
    solved, appealed to this court from the decision of the trial court granting
    the defendant’s motion for a domestic relations order relating to distribu-
    tions from his pension plan. In the trial court’s memorandum of decision
    dissolving the parties’ marriage, the court ordered that the defendant’s
    pension benefit held with his employer, D Co., be divided with the
    plaintiff. The defendant subsequently filed a motion seeking the entry
    of a domestic relations order with regard to the pension benefit, attached
    to which was a proposed order and a schedule, the terms of which
    were agreed to by the parties, setting forth the plaintiff’s share of the
    defendant’s pension income as of the date of dissolution. The court
    subsequently entered a domestic relations order that incorporated the
    language of the defendant’s proposed order, and the plaintiff’s appeal
    followed. Held:
    1. The plaintiff’s claim that the trial court improperly modified the property
    distribution set forth in the dissolution judgment by requiring her to
    assign a portion of the joint survivor annuity to a third party was unavail-
    ing: the court’s order effectuated the dissolution judgment by ensuring
    that any survivor benefit that the plaintiff received is based on the value
    of the pension benefit as of the time that the dissolution judgment was
    rendered, which value was the basis of the parties’ calculation of the
    plaintiff’s annual pension benefit; thus, the order did not impermissibly
    modify the judgment, but merely protected its integrity and ensured
    that the plaintiff did not receive an unintended windfall.
    2. The plaintiff could not prevail on her claim that the court’s postjudgment
    order constituted an impermissible modification of the dissolution judg-
    ment because the order required the plaintiff to share in the cost of the
    joint survivor annuity election: in the dissolution judgment, the court
    ordered the defendant to elect a 50 percent joint and survivor annuity,
    and the postjudgment order merely stated that the defendant had elected
    payment in the form of a 50 percent joint and survivor annuity with the
    plaintiff as the survivor annuitant and that both parties would share, in
    proportion, the cost of the election of that annuity; the order did nothing
    more than confirm that the election of the annuity resulted in a cost to
    both parties in the form of a lesser current pension benefit.
    3. The plaintiff’s claim that the trial court improperly ordered that both
    parties would share equally in any future reductions in the defendant’s
    pension benefit that may result from decreased contributions to the
    pension plan by D Co. was unavailing: the plaintiff could not prevail in
    her argument that the issue of future reductions in the defendant’s
    pension benefit was not ripe for adjudication by the trial court because
    the court’s order merely clarified and effectuated the dissolution judg-
    ment and, to the extent that the court rendered a judgment addressing
    a potential future contingency, it did so when it rendered the dissolution
    judgment; moreover, the dissolution judgment provides that the parties
    are to share equally in the pension benefits that were vested and accrued
    as of the date that the dissolution judgment was rendered, and the
    court’s postjudgment order was consistent with that judgment, which
    was entered in order to protect the integrity of its original judgment
    and to clarify any ambiguity that might result from D Co.’s reduction
    or termination of such benefits, and substantial deference was accorded
    to the court’s clarification of its own order, its interpretation of which
    was not manifestly unreasonable; furthermore, the court did not improp-
    erly modify the dissolution judgment by adopting a formula that could
    result in a reduction of the plaintiff’s pension benefit, because the court’s
    order did no more than effectuate the dissolution judgment by clarifying
    that her share of the benefit was subject to reductions to the same
    extent that the defendant was affected.
    Argued November 19, 2020—officially released May 4, 2021
    Procedural History
    Action for the dissolution of a marriage, and for other
    relief, brought to the Superior Court in the judicial dis-
    trict of Stamford-Norwalk, where the court, Shay, J.,
    rendered judgment dissolving the marriage and granting
    certain other relief, from which the plaintiff appealed
    to this court, Gruendel, Bear and Flynn, Js., which
    affirmed the trial court’s judgment; thereafter, the court,
    Shay, J., granted the defendant’s motion for a domestic
    relations order, and the plaintiff appealed to this court.
    Affirmed.
    Joseph T. O’Connor, for the appellant (plaintiff).
    Thomas M. Shanley, for the appellee (defendant).
    Opinion
    BRIGHT, C. J. The plaintiff, Mary Cunningham,
    appeals from the judgment of the trial court granting
    the motion of the defendant, Gerard Cunningham, for
    a domestic relations order relating to distributions from
    his pension plan. On appeal, the plaintiff claims that
    the court improperly modified the property division set
    forth in the parties’ 2011 dissolution judgment by (1)
    requiring the plaintiff, at the defendant’s direction, to
    assign a portion of her 50 percent joint survivor annuity
    from the defendant’s pension benefit to a third party,
    (2) requiring the plaintiff to share in the cost of the
    50 percent joint survivor annuity election under the
    pension plan, and (3) adopting a formula that could
    result in an unjustified reduction to the plaintiff’s mari-
    tal portion of the retirement benefit that she receives
    under the pension plan. We disagree and affirm the
    judgment of the trial court.
    The following facts and procedural history are neces-
    sary to our determination of the issues presented on
    appeal. On March 9, 2011, the trial court rendered a
    dissolution judgment, terminating the parties’ marriage.
    In its memorandum of decision, the court issued orders
    regarding the distribution of the nonqualified, non-
    funded pension plan benefit (pension benefit) provided
    to the defendant by his employer, Deloitte Consulting,
    LLC (Deloitte). In particular, the court ordered: ‘‘Effec-
    tive as of the date of this memorandum of decision,
    that portion of the [defendant’s] Deloitte . . . [non]-
    qualified, [non]funded [p]lan . . . through his employ-
    ment and vested and accrued as of the date of this
    memorandum of decision, net after an adjustment for
    federal and state taxes in the event that the [defendant]
    incurs any such tax on the portion distributed to the
    [plaintiff], shall be divided by means of [a] domestic
    relations order . . . which shall be prepared by the
    [defendant’s attorney] or at his direction, at his sole
    expense, 50 percent to the [defendant] and 50 percent
    to the [plaintiff].’’ (Emphasis omitted.) The court further
    ordered: ‘‘Unless the parties shall otherwise agree, the
    [defendant] shall elect a 50 percent joint and survivor
    annuity, so called, and in the event that the [defendant]
    shall predecease the [plaintiff] prior to drawing his pen-
    sion [benefit], the [plaintiff] shall be entitled to 100
    percent of that portion of the [pre]retirement benefit
    vested and accrued as of the date of this memorandum
    of decision. Any benefit vesting and accruing thereafter
    shall belong to the [defendant]. The foregoing notwith-
    standing, it is the intention of the court that for purposes
    of calculating the coverture period for either the retire-
    ment or [pre]retirement benefit, that the numerator of
    the fraction shall be equal to the length of time in whole
    months, beginning with the first day of the month in
    which the parties were married and ending with the
    last day of the month in which the marriage was dis-
    solved, and that the denominator shall be equal to the
    length of time in whole months, beginning with the first
    day of the month in which the [defendant] commenced
    employment with Deloitte and ending with the last day
    of the month in which the marriage was dissolved. The
    [plaintiff] and her attorney shall be entitled to any and
    all information regarding the [pension plan] necessary
    for a review of the [domestic relations order]. The court
    shall retain jurisdiction to deal with any issues which
    may arise with regard to the preparation and filing of
    the [domestic relations order] and the division of the
    [pension benefit].’’ (Emphasis omitted.) In its memoran-
    dum of decision, the court also noted that ‘‘[n]either
    party offered any evidence as to the present value of
    this retirement benefit, however, each has offered a
    proposed distribution of this marital asset, if, as and
    when it is paid.’’
    The plaintiff appealed from that judgment of dissolu-
    tion, claiming, inter alia, that the trial court abused its
    discretion in the manner in which it divided the pension
    benefit. See Cunningham v. Cunningham, 
    140 Conn. App. 676
    , 678, 
    59 A.3d 874
     (2013). This court disagreed
    and affirmed the trial court’s judgment. See 
    id.
    In March, 2019, the defendant filed a motion seeking
    the entry of a domestic relations order with regard
    to the pension benefit. The defendant attached to his
    motion a proposed order. Attached to the proposed
    order as exhibit A was a schedule, the terms of which
    were agreed to by the parties on the defendant’s retire-
    ment on June 2, 2018, setting forth the plaintiff’s share
    of the defendant’s pension benefit as of the date of
    dissolution. According to exhibit A, after various deduc-
    tions, the plaintiff was to receive 41 percent of the
    net pension benefit, based on the value of the pension
    benefit at the time of dissolution, to be paid to the
    defendant, or $84,261. This amount was subject to
    annual cost of living adjustments. Relevant to this
    appeal, the proposed order addressed three issues.
    First, the order provided that, if the defendant prede-
    ceased the plaintiff, the plaintiff’s survivor benefit
    would be capped at $84,261 plus cost of living adjust-
    ments. Pursuant to the proposed order, any benefit
    above that amount would be paid either by Deloitte or
    the plaintiff to ‘‘the account designated by the [defen-
    dant] at his discretion, before his death or if not by the
    [defendant’s] executor.’’ The defendant requested this
    language because, although the $84,261 the plaintiff was
    to receive reflected the value of the plaintiff’s survivor
    benefit based on the value of the defendant’s pension
    benefit on the date of the marital dissolution in 2011,
    the defendant continued to work at Deloitte for seven
    years postdissolution, thereby increasing the value of
    his pension benefit. The defendant’s proposed order
    would preclude the plaintiff from receiving a survivor’s
    benefit based on the increased value postdissolution
    and would allow the defendant to designate a third
    party to receive that portion of the survivor benefit
    based on the postdissolution increase in the value of
    the pension benefit.
    Second, the proposed order provided that the plaintiff
    and the defendant would share equally the cost of the
    defendant’s selecting the survivor annuity option for
    his pension benefit. The ‘‘cost’’ of the election simply
    was that the defendant’s pension benefit during his life
    was reduced because a benefit would continue to be
    paid to the plaintiff or other designee on the defen-
    dant’s death.
    Third, the proposed order provided that the parties
    would share ‘‘equally in any future reductions imple-
    mented by Deloitte . . . .’’ The defendant included this
    language because the pension plan was nonfunded, and,
    as a result, his pension benefit was tied to Deloitte’s
    economic performance. Thus, it was possible that, if
    Deloitte had a poor economic year, his pension benefit
    would be reduced from the base number in place at
    the time he retired. In that event, the defendant sought
    in the proposed order that the plaintiff’s share of the
    pension benefit be reduced by the same percentage that
    his share would be reduced.
    The plaintiff filed an objection to the defendant’s
    motion on several grounds. As to the proposal that
    capped the plaintiff’s survivor benefit at $84,261, the
    plaintiff argued that any such order would constitute
    an impermissible modification of the court’s property
    distribution orders entered at the time of dissolution.
    As to the proposal that the parties share equally the
    cost of the survivor benefit election, the plaintiff argued
    that the order would impose an obligation on her not
    contemplated by the court’s dissolution judgment.
    Finally, with respect to the defendant’s proposed lan-
    guage that the parties equally share the risk of a reduc-
    tion in the defendant’s pension benefit, the plaintiff
    argued that the proposed order was speculative and
    unnecessary because there had been no such reduction
    and, if one were to occur, the proposed order improp-
    erly applied such reduction evenly to both parties when
    the defendant should bear the risk of any reduction so
    long as the value of his pension benefit, even after any
    reduction, is greater than the value of the benefit at the
    time of the dissolution of the marriage.
    The court conducted a hearing on the defendant’s
    motion on May 23, 2019. After receiving additional briefs
    from the parties, the court ordered that the defendant
    make certain changes to his proposed domestic rela-
    tions order and resubmit it to the court for its signature.
    None of the changes requested by the court related to
    the provisions proposed by the defendant that are the
    subject of this appeal. On September 18, 2019, after
    receiving the revised proposed order from the defen-
    dant, the trial court entered a domestic relations order
    regarding the pension benefit (2019 order), which incor-
    porated the language from the defendant’s proposed
    order. Incorporated into the court’s order is the same
    exhibit A that was attached to the defendant’s proposed
    order. This appeal followed.
    I
    The plaintiff first claims on appeal that the court
    improperly modified the property distribution set forth
    in the dissolution judgment by requiring her to assign
    a portion of the 50 percent joint survivor annuity to
    a third party, at the defendant’s direction, where the
    dissolution judgment required the defendant simply to
    name the plaintiff as beneficiary of a 50 percent joint
    survivor annuity. The defendant maintains that the 2019
    order was not a modification of the property distribu-
    tion orders entered as part of the dissolution judgment,
    but was, instead, necessary to effectuate the dissolution
    judgment, to ensure that the plaintiff would receive her
    share of the pension benefit, while also preventing her
    from receiving benefits that accrued after the date of
    the dissolution judgment, in accordance with the clear
    language of the dissolution judgment. We agree with
    the defendant.
    We begin with the relevant standard of review.
    ‘‘Because [t]he construction of a judgment is a question
    of law for the court . . . our review of the . . . claim
    is plenary. As a general rule, judgments are to be con-
    strued in the same fashion as other written instruments.
    . . . The determinative factor is the intention of the
    court as gathered from all parts of the judgment. . . .
    The interpretation of a judgment may involve the cir-
    cumstances surrounding the making of the judgment.
    . . . Effect must be given to that which is clearly
    implied as well as to that which is expressed. . . . The
    judgment should admit of a consistent construction as
    a whole.’’ (Internal quotation marks omitted.) Perry v.
    Perry, 
    156 Conn. App. 587
    , 593, 
    113 A.3d 132
    , cert.
    denied, 
    317 Conn. 906
    , 
    114 A.3d 1220
     (2015).
    It is well established that pension benefits are a form
    of property. See Thomasi v. Thomasi, 
    181 Conn. App. 822
    , 850, 
    188 A.3d 743
     (2018). ‘‘Although the court does
    not have the authority to modify a property assignment,
    a court, after distributing property, which includes
    assigning the debts and liabilities of the parties, does
    have the authority to issue postjudgment orders effectu-
    ating its judgment. . . . Where a decision as to whether
    a court has subject matter jurisdiction is required, every
    presumption favoring jurisdiction should be indulged.
    . . . Thus, if the . . . motion . . . can fairly be con-
    strued as seeking an effectuation of the judgment rather
    than a modification of the terms of the property settle-
    ment, this court must favor that interpretation. . . .
    ‘‘[W]e have recognized that it is within the equitable
    powers of the trial court to fashion whatever orders
    [are] required to protect the integrity of [its original]
    judgment.’’ (Citation omitted; internal quotation marks
    omitted.) O’Halpin v. O’Halpin, 
    144 Conn. App. 671
    ,
    677–78, 
    74 A.3d 465
    , cert. denied, 
    310 Conn. 952
    , 
    81 A.3d 1180
     (2013).
    ‘‘A modification is [a] change; an alteration or amend-
    ment which introduces new elements into the details,
    or cancels some of them, but leaves the general purpose
    and effect of the [subject matter] intact. . . . In con-
    trast, an order effectuating an existing judgment allows
    the court to protect the integrity of its original ruling
    by ensuring the parties’ timely compliance therewith.’’
    (Internal quotation marks omitted.) Morton v. Syriac,
    
    196 Conn. App. 183
    , 199, 
    229 A.3d 1129
    , cert. denied,
    
    335 Conn. 915
    , 
    229 A.3d 1045
     (2020). ‘‘In order to deter-
    mine the practical effect of the court’s order on the
    original judgment, we must examine the terms of the
    original judgment as well as the subsequent order.’’
    Stechel v. Foster, 
    125 Conn. App. 441
    , 447, 
    8 A.3d 545
    (2010), cert. denied, 
    300 Conn. 904
    , 
    12 A.3d 572
     (2011).
    In its 2011 dissolution judgment, the court applied
    the present division method of deferred distribution in
    its determination of the percentage of the pension bene-
    fit to which each of the parties was entitled.1 The court
    awarded 50 percent of the defendant’s pension benefit
    to the defendant and 50 percent of the benefit to the
    plaintiff, subject to a coverture fraction formula pro-
    vided by the court. The court further ordered that ‘‘the
    [defendant] shall elect a 50 percent joint and survivor
    annuity, so called, and in the event that the [defendant]
    shall predecease the [plaintiff] prior to drawing his pen-
    sion, the [plaintiff] shall be entitled to 100 percent of
    that portion of the [pre]retirement benefit vested and
    accrued as of the date of this memorandum of deci-
    sion.’’2 (Emphasis omitted.) The judgment further pro-
    vides that ‘‘[a]ny benefit vesting and accruing thereafter
    shall belong to the [defendant].’’ The court retained
    jurisdiction to deal with any issues that may arise with
    regard to the preparation and filing of the domestic
    relations order and the division of the pension benefit.
    See Cunningham v. Cunningham, supra, 
    140 Conn. App. 686
     (‘‘[the trial court], having determined the for-
    mula for the division of the assets received by the defen-
    dant pursuant to the [pension plan], had discretion to
    retain jurisdiction to effectuate its judgment by deal[-
    ing] with any issues which may arise with regard to the
    preparation and filing of the [domestic relations order]
    and the division of the [nonqualified plan]’’ (internal
    quotation marks omitted)).
    It is undisputed that, because the pension plan was
    a nonqualified, nonfunded plan, Deloitte has refused to
    undertake the responsibility to pay the plaintiff her
    percentage of the pension benefit directly. Conse-
    quently, the defendant is required to make payments
    to the plaintiff of her share of the pension benefit after
    the defendant receives payments of the entire benefit
    from Deloitte. It also is undisputed that the defendant
    retired in 2018, and began receiving benefits pursuant
    to the pension plan. Finally, it is undisputed that, at
    that time, the parties agreed to the calculation of the
    plaintiff’s share of the pension benefit and that agree-
    ment is set forth in exhibit A to the 2019 order. As had
    been ordered by the court, the defendant elected a 50
    percent joint survivor annuity and has been making
    direct payments to the plaintiff pursuant to the dissolu-
    tion judgment and exhibit A.
    At issue in this claim is paragraph 10 of the 2019
    order. It provides in relevant part: ‘‘If [the defendant]
    is the first to die, [the plaintiff] will receive both the
    marital and the [non]marital portions of the survivor
    annuity benefit directly from the [pension plan]. Upon
    the [defendant’s] death, any and all joint survivor bene-
    fits that exceed the monthly amount that was payable
    to the [plaintiff] prior to the [defendant’s] death, which
    amount represented the [plaintiff’s] marital portion of
    the [pension plan] benefit, to the extent the said amount
    exceeds $84,261 (including any [cost of living] adjust-
    ments), the said amount shall be subsequently paid by
    Deloitte to the account designated by the [defendant]
    at his discretion, before his death or if not by the [defen-
    dant’s] executor. To effectuate the foregoing, the [plain-
    tiff] shall direct Deloitte to pay said excess amount
    directly to the said account providing the [defendant’s]
    executor copies of the forms for approval ten . . . days
    prior to submission to Deloitte (a current copy of said
    form attached as exhibit B and a confirmation from
    Deloitte attached as exhibit C hereto) and a fully exe-
    cuted copy. [The defendant’s estate] shall be deemed
    a third-party beneficiary to this agreement. Only if
    Deloitte will not subsequently make direct payments,
    [the plaintiff] shall make payments to the said account
    within ten . . . days of receiving said payments.’’
    The plaintiff argues that paragraph 10 modifies the
    property distribution in the dissolution judgment
    because it eliminates her right under the judgment to
    receive 100 percent of the survivor annuity to be paid
    on the defendant’s death and, instead, caps her survivor
    benefit at $84,261, plus cost of living adjustments. The
    defendant agrees that paragraph 10 has the effect of
    limiting the survivor benefit that the plaintiff will
    receive to less than 100 percent of the survivor benefit
    that Deloitte would pay on the defendant’s death. The
    defendant argues that such a result is consistent with
    the dissolution judgment, merely effectuates the judg-
    ment, and in no way modifies the judgment. We agree
    with the defendant.
    As this court noted in its decision on the defendant’s
    appeal from the dissolution judgment: ‘‘The parties do
    not dispute that . . . the plaintiff will receive 41 per-
    cent of the defendant’s [pension benefit] valued as of
    the date of the dissolution of the marriage.’’ (Emphasis
    added.) Cunningham v. Cunningham, supra, 
    140 Conn. App. 685
    . Furthermore, the dissolution judgment
    explicitly provides that ‘‘[a]ny benefit vesting and accru-
    ing [after the date of dissolution] shall belong to the
    [defendant].’’ Paragraph 10 of the 2019 order effectuates
    the dissolution judgment by ensuring that any survivor
    benefit that the plaintiff receives is based on the value
    of the pension benefit at the time of the dissolution
    judgment, which is reflected in exhibit A and is the
    basis for the parties’ calculation of the plaintiff’s annual
    $84,261 pension benefit. Because the defendant contin-
    ued to accrue value in the pension plan after the dissolu-
    tion judgment was rendered and until he retired, the
    court needed a mechanism to ensure, as required by
    the dissolution judgment, that the increased value of
    the pension benefit that accrued and vested after the
    date of the dissolution judgment ‘‘belong[ed] to the
    defendant.’’ In fact, at the hearing on the defendant’s
    motion, the court, in stating its intention to enter an
    order substantially as submitted by the defendant, indi-
    cated that, without paragraph 10, if the defendant prede-
    ceased the plaintiff, the plaintiff ‘‘may get the entire
    [survivor benefit] as . . . the alternate payee. But that
    clearly is not what the court intended.’’ Furthermore,
    the court anticipated at the time that it rendered the
    dissolution judgment that an order like the 2019 order
    might be necessary by stating in the judgment that the
    court retained jurisdiction ‘‘to deal with any issues
    which may arise with regard to . . . the division of the
    [pension benefit].’’ Paragraph 10 of the 2019 order is
    entirely consistent with the court’s retention of jurisdic-
    tion.
    Viewing paragraph 10 of the 2019 order in conjunction
    with the dissolution judgment, we conclude that para-
    graph 10 does not modify the dissolution judgment,
    but merely protects the integrity of that judgment and
    ensures that the plaintiff does not receive an unintended
    windfall.3 Accordingly, the plaintiff’s claim is without
    merit.
    II
    Next, the plaintiff claims that the 2019 order consti-
    tutes an impermissible modification of the 2011 dissolu-
    tion judgment because the order requires the plaintiff
    to share in the cost of the 50 percent joint survivor
    annuity election. We are not persuaded.
    As set forth in part I of this opinion, because the
    construction of a judgment is a question of law for the
    court, our review of the plaintiff’s claim is plenary. See
    Perry v. Perry, supra, 
    156 Conn. App. 593
    .
    Paragraph 9 of the 2019 order provides: ‘‘The [defen-
    dant] elected payment in the form of a 50 percent joint
    and survivor annuity with the [plaintiff] as the survivor
    annuitant, as ordered. The [plaintiff] shall proportion-
    ately share the cost of the 50 percent joint and survivor
    annuity. The [defendant] has commenced benefit pay-
    ments at the earliest date permitted by the [pension
    plan].’’ At oral argument before this court, the defen-
    dant’s counsel stated that the referenced costs at issue
    in the second claim are solely the reduced current
    monthly retirement benefits that the parties receive as
    a result of the election of the 50 percent future joint
    survivor annuity. In essence, the parties are paying for
    the cost of the survivor annuity by receiving a lesser
    benefit during the defendant’s lifetime. This court asked
    the plaintiff’s counsel at oral argument whether he
    accepted the representation of the defendant’s counsel
    that the defendant is not seeking any additional costs
    that previously have not been incorporated into the
    court’s orders. The plaintiff’s counsel stated that he
    perceived the representation to be a judicial admission
    and that this court can ‘‘take that out or leave it in
    . . . .’’ The plaintiff has identified no other ‘‘costs’’ asso-
    ciated with the survivor annuity election.
    In the dissolution judgment, the court ordered the
    defendant to elect a 50 percent joint and survivor annu-
    ity. Paragraph 9 of the 2019 order merely states that
    the defendant elected payment in the form of a 50 per-
    cent joint and survivor annuity with the plaintiff as the
    survivor annuitant and that both parties would share,
    in proportion, the cost of the election of that annuity.
    We agree with the defendant that paragraph 9 does
    nothing more than confirm that the election of the survi-
    vor annuity resulted in a ‘‘cost’’ to both parties in the
    form of a lesser current pension benefit. Accordingly,
    we conclude that the order does not constitute an
    impermissible modification of the dissolution judg-
    ment.
    III
    Last, the plaintiff claims that the court improperly
    ordered that both parties share equally in any future
    reductions in the defendant’s pension benefit that may
    result from decreased contributions to the pension plan
    by Deloitte. At issue is the following language from the
    2019 order: ‘‘In accordance with Deloitte’s calculation
    as set forth in exhibit A and confirmed in exhibit C,
    attached hereto, the [plaintiff] shall receive an annual
    pretax payment in the amount of $84,261 (or $7021.75
    monthly), and said amount shall be reduced by federal,
    state and local taxes paid by the [defendant] if, as and
    when the [defendant] receives payments from Deloitte.
    As a [non]qualified, [non]funded benefit each party
    shares equally in any future reductions implemented
    by Deloitte (i.e., a 2 percent reduction by Deloitte in
    any year reduces both [parties’] benefits by 2 percent).’’
    (Emphasis omitted.) The defendant argued before the
    court that, because Deloitte refused to make any pay-
    ments directly to the plaintiff, such language was
    required in the 2019 order to clarify what the defendant
    would be obligated to pay the plaintiff as her share of
    the pension benefit if the payments he received from
    Deloitte were reduced.
    The plaintiff makes several arguments in response.
    The plaintiff first contends that the issue of what the
    defendant’s obligation might be if Deloitte reduces
    future payments to the pension plan was not ripe for
    adjudication. Second, the plaintiff contends that the
    court erred in materially changing the dissolution judg-
    ment and that it did so without evidentiary support.
    Third, the plaintiff argues that the court improperly
    implemented a formula that would unjustifiably reduce
    the plaintiff’s marital portion of the benefit. We are not
    persuaded by any of these arguments.
    A
    We first address the plaintiff’s contention that,
    because the possibility that Deloitte might someday
    reduce its payments under the pension plan is hypothet-
    ical, the issue was not ripe for adjudication by the court.
    ‘‘[J]usticiability comprises several related doctrines,
    namely, standing, ripeness, mootness and the political
    question doctrine, that implicate a court’s subject mat-
    ter jurisdiction and its competency to adjudicate a par-
    ticular matter.’’ (Footnote omitted.) Office of the Gover-
    nor v. Select Committee of Inquiry, 
    271 Conn. 540
    , 569,
    
    858 A.2d 709
     (2004). ‘‘The problem is best seen in a
    twofold aspect, requiring [the court] to evaluate both
    the fitness of the issues for judicial decision and the
    hardship to the parties of withholding court consider-
    ation. . . . [W]e will decide a case only when it pre-
    sents a live controversy which can be resolved by relief
    that is within the court’s power to grant.’’ (Internal
    quotation marks omitted.) Forcier v. Sunnydale Devel-
    opers, LLC, 
    84 Conn. App. 858
    , 865, 
    856 A.2d 416
     (2004).
    ‘‘Justiciability requires (1) that there be an actual
    controversy between or among the parties to the dis-
    pute . . . (2) that the interests of the parties be adverse
    . . . (3) that the matter in controversy be capable of
    being adjudicated by judicial power . . . and (4) that
    the determination of the controversy will result in prac-
    tical relief to the complainant.’’ (Internal quotation
    marks omitted.) 
    Id.
    ‘‘[T]he rationale behind the ripeness requirement is
    to prevent the courts, through avoidance of premature
    adjudication, from entangling themselves in abstract
    disagreements . . . [and we therefore] must be satis-
    fied that the case before [us] does not present a hypo-
    thetical injury or a claim contingent upon some event
    that has not and indeed may never transpire.’’ (Internal
    quotation marks omitted.) Countrywide Home Loans
    Servicing, L.P. v. Peterson, 
    171 Conn. App. 842
    , 847, 
    158 A.3d 405
     (2017). ‘‘The difference between an abstract
    question and a case or controversy is one of degree . . .
    and is not discernible by any precise test.’’ (Internal
    quotation marks omitted.) Babbitt v. United Farm
    Workers National Union, 
    442 U.S. 289
    , 297, 
    99 S. Ct. 2301
    , 
    60 L. Ed. 2d 895
     (1979). Because an issue regarding
    justiciability raises a question of law, our appellate
    review is plenary. See Office of the Governor v. Select
    Committee of Inquiry, supra, 
    271 Conn. 569
    .
    We are not persuaded by the plaintiff’s ripeness argu-
    ment because it is founded on an incorrect premise.
    The plaintiff assumes that the language in the 2019
    order providing that the parties would share equally
    the impact of any reductions in Deloitte’s contributions
    to the pension plan constitutes a new order of the court
    or an impermissible modification of the dissolution
    judgment. For the reasons set forth in parts III B and
    C of this opinion, we conclude that it is neither. The
    court’s order merely clarifies and effectuates the disso-
    lution judgment. Thus, to the extent that the court ren-
    dered a judgment addressing a potential future contin-
    gency, it did so when it rendered the dissolution
    judgment in 2011. Furthermore, the plaintiff concedes
    in her principal brief that ‘‘[i]t was known at the [dissolu-
    tion] trial, that there was/is a possibility that the [pen-
    sion plan] benefit could be reduced in the future based
    upon certain limitations under the [plan].’’ Conse-
    quently, when the court ordered, as part of the dissolu-
    tion judgment, that the parties would share equally in
    the defendant’s pension benefit, the plaintiff under-
    stood that there was a possibility that her share could
    be negatively impacted by a reduction in Deloitte’s con-
    tributions. In fact, she agrees that at some level of
    reduction her share of the benefits necessarily would
    be impacted, and that the size of the impact would be
    contingent on the amount by which Deloitte reduces
    its contribution. For example, if Deloitte ceased pay-
    ments to the pension plan completely and the defen-
    dant’s pension benefit was reduced to zero, the plain-
    tiff’s share of the benefit would also be reduced to zero.
    The plaintiff does not argue that it was error for the
    court at the time of the dissolution to render a judgment
    that included such a contingency. Nor would such an
    argument have any merit. The circumstances in this
    case are akin to a court ordering, at the time of dissolu-
    tion, that the parties sell the marital home and evenly
    split the proceeds of the sale, and then issuing a clarify-
    ing order that the parties are also to share equally in
    the costs of selling the home. It cannot reasonably be
    argued that, because the sales price of a property or
    its closing costs are unknown at the time of the judg-
    ment, the court would be without jurisdiction to issue
    a clarifying order because the issue is unripe. The same
    is true in this case. The plaintiff’s ripeness argument is
    without merit.
    B
    As to the merits of the plaintiff’s challenge to the
    court’s order that both parties share equally in any
    future reductions in the defendant’s pension benefit
    that may result from decreased contributions to the
    pension plan by Deloitte, the plaintiff first posits that,
    ‘‘[b]y simply adopting the defendant’s request, without
    offer or inquiry into the defendant’s current [pension
    plan] benefits, the trial court made a material change
    to the judgment . . . .’’ The plaintiff provides no analy-
    sis in support of this assertion, but merely cites to two
    Supreme Court cases and to two cases from this court.
    The plaintiff then concludes her ‘‘argument’’ by stating:
    ‘‘This error is compounded by the fact that the court
    made such orders without evidence as to the amount of
    the defendant’s current [pension plan] benefit. Orders
    entered without [proper] evidentiary support constitute
    [plain] error.’’ We disagree that the 2019 order materi-
    ally changed the dissolution judgment with respect to
    how the parties share the defendant’s retirement benefit
    under the pension plan.
    ‘‘It is well settled that [c]ourts have continuing juris-
    diction . . . to fashion a remedy appropriate to the
    vindication of a prior . . . judgment . . . pursuant to
    [their] inherent powers . . . . When an ambiguity in
    the language of a prior judgment has arisen as a result
    of postjudgment events, therefore, a trial court may, at
    any time, exercise its continuing jurisdiction to effectu-
    ate its prior [judgment] . . . by interpreting [the]
    ambiguous judgment and entering orders to effectuate
    the judgment as interpreted . . . .’’ (Internal quotation
    marks omitted.) Dicker v. Dicker, 
    189 Conn. App. 247
    ,
    260, 
    207 A.3d 525
     (2019).
    ‘‘Although a trial court may interpret an ambiguous
    judgment, this court has emphasized that a motion for
    clarification may not . . . be used to modify or to alter
    the substantive terms of a prior judgment . . . and we
    look to the substance of the relief sought by the motion
    rather than the form to determine whether a motion is
    properly characterized as one seeking a clarification or
    a modification. . . .
    ‘‘In order to determine whether the trial court prop-
    erly clarified ambiguity in the judgment or impermissi-
    bly modified or altered the substantive terms of the
    judgment, we must first construe the trial court’s judg-
    ment. It is well established that the construction of a
    judgment presents a question of law over which we
    exercise plenary review. . . . In construing a trial
    court’s judgment, [t]he determinative factor is the inten-
    tion of the court as gathered from all parts of the judg-
    ment. . . . The interpretation of a judgment may
    involve the circumstances surrounding the making of
    the judgment. . . . Effect must be given to that which
    is clearly implied as well as to that which is expressed.
    . . . The judgment should admit of a consistent con-
    struction as a whole. . . . In addition . . . because
    the trial judge who issues the order that is the subject
    of subsequent clarification is familiar with the entire
    record and, of course, with the order itself, that judge
    is in the best position to clarify any ambiguity in the
    order. For that reason, substantial deference is
    accorded to a court’s interpretation of its own order.
    . . . Accordingly, we will not disturb a trial court’s
    clarification of an ambiguity in its own order unless
    the court’s interpretation of that order is manifestly
    unreasonable.’’ (Internal quotation marks omitted.)
    Lawrence v. Cords, 
    159 Conn. App. 194
    , 198–99, 
    122 A.3d 713
     (2015).
    The dissolution judgment in the present case provides
    that the parties are to share equally the value of the
    pension benefit that was vested and accrued as of the
    date of the dissolution judgment. In order to protect
    the integrity of its original judgment and to clarify any
    ambiguity that may result from Deloitte’s reduction or
    termination of such benefit, the court ordered that both
    parties share equally in any future reductions imple-
    mented by Deloitte. The provision in the court’s 2019
    order is consistent with its dissolution judgment. Fur-
    thermore, substantial deference is accorded to the
    court’s clarification of its own order. The court, Shay,
    J., effectuated and implemented its own order to clarify
    any ambiguity that might result in the event that Deloitte
    reduces or terminates its payments under the pension
    plan by requiring that both parties share equally in any
    reduction in said scenario. Accordingly, we conclude
    that the court’s interpretation of its own order was not
    manifestly unreasonable.4
    C
    The plaintiff’s last contention is related to her second
    argument. She argues that the court improperly modi-
    fied the dissolution judgment by adopting a formula
    that could result in a reduction of her pension benefit
    under circumstances in which any reduction to the total
    benefit received by the defendant should, according to
    the plaintiff, be borne entirely by him. The plaintiff
    concedes that the parties agreed in exhibit A that the
    marital portion of the pension benefit on the date of
    the dissolution judgment was expected to be $276,230.
    The plaintiff argues that her portion of the benefit is
    calculated on the basis of that amount. Thus, the plain-
    tiff contends that, if, as a result of reduced contributions
    from Deloitte, the defendant’s gross pension benefit
    reaches $276,230 or less, then and only then would the
    plaintiff’s share of the benefit be reduced in proportion
    with the defendant’s share of the benefit. The plaintiff
    argues, however, that because the defendant’s gross
    pension benefit has continued to grow postjudgment,
    any reduction in the pension benefit that leaves the
    defendant with at least $276,230 is the defendant’s bur-
    den alone. In contrast, the defendant contends that the
    plaintiff is not entitled to a set amount that is reduced
    only if Deloitte reduces the benefit to an amount less
    than $276,230. According to the defendant, the plain-
    tiff’s approach would disproportionally and artificially
    place the impact of any contribution reduction on the
    postjudgment portion of the pension benefit, when in
    fact, any such reduction would decrease the defendant’s
    benefit as a whole. The defendant argues that if the
    entire benefit is reduced, then each constituent part of
    the benefit is also reduced by a proportionate amount.
    Consequently, according to the defendant, consistent
    with the dissolution judgment, the 2019 order ensures
    that the parties share equally the defendant’s pension
    benefit as of the date of dissolution. We agree with the
    defendant.
    As set forth in parts I and II of this opinion, because
    the construction of a judgment is a question of law for
    the court, our review of this claim is plenary. See Perry
    v. Perry, supra, 
    156 Conn. App. 593
    .
    The dissolution judgment clearly provides that the
    parties are to share equally in the defendant’s benefits
    under the pension plan. This includes not only the
    amount based on the value of the defendant’s benefit
    at the time of the dissolution judgment, but also to
    adjustments to that value, for example, upward cost of
    living adjustments. Similarly, the plaintiff’s share of the
    benefit is subject to deductions for federal, state and
    local taxes. Those taxes can change over time, which
    may result in the plaintiff receiving a larger or smaller
    net distribution. Nevertheless, the plaintiff does not
    claim that she is entitled to have her net benefit calcu-
    lated based on the tax rates in effect at the time of
    dissolution. Changes to the defendant’s total pension
    benefit, and, hence, to the plaintiff’s share of the benefit,
    due to a funding reduction by Deloitte are no different.
    The 2019 order does no more than effectuate the disso-
    lution judgment by clarifying that the plaintiff’s share
    of the benefit is subject to such reductions to the same
    extent that the defendant is affected. For the reasons
    set forth in part III B of this opinion, we give substantial
    deference to Judge Shay’s interpretation of his own
    order and conclude that his interpretation was not mani-
    festly unreasonable.
    The judgment is affirmed.
    In this opinion the other judges concurred.
    1
    ‘‘Under the present division method [of deferred distribution], the trial
    court determines at the time of trial, the percentage share of the pension
    benefits to which the nonemployee spouse is entitled. . . . In other words,
    the court will declare that, upon maturity, a fixed percentage of the pension
    be distributed to each spouse.’’ (Internal quotation marks omitted.) Bender
    v. Bender, 
    258 Conn. 733
    , 758, 
    785 A.2d 197
     (2001). ‘‘One disadvantage of
    delaying distribution of the pension benefits is the cost of prolonging the
    parties’ entanglement with each other.’’ (Internal quotation marks omitted.)
    
    Id., 759
    .
    2
    ‘‘If some event, such as the death, resignation or dismissal of the owning
    spouse, occurs so as to prevent the vesting of the pension benefits, the
    nonowning spouse may lose his or her retirement security. This risk would,
    of course, exist had the parties remained married. In order to minimize this
    risk, however, the court may choose . . . to require the owning spouse to
    provide survivorship benefits or life insurance.’’ Bender v. Bender, supra,
    
    258 Conn. 760
    .
    3
    When it entered the 2019 order, the court also was concerned with the
    defendant realizing an unintended windfall if the plaintiff were to predecease
    the defendant. Consequently, paragraph 11 was included in the order. Para-
    graph 11 provides: ‘‘Death of Alternate Payee: If [the plaintiff] is the first
    to die, her marital share of the [pension plan] benefit shall revert to the
    [defendant] and shall be paid by [the defendant] to an account designated
    by [the plaintiff] at her discretion, before her death or if not then paid to
    the executor of the estate of [the plaintiff] within ten . . . days of receipt
    of said payment. The [defendant’s] payments shall be reduced by the [defen-
    dant’s] prior year effective federal, state, and local tax rate.’’ Although the
    plaintiff objects to paragraph 10 of the order, she has no objection to para-
    graph 11.
    4
    We further reject the plaintiff’s plain error argument. First, the plaintiff
    fails to explain why the court would need to take evidence before issuing
    a clarifying order. Second, ‘‘[t]he plain error doctrine is reserved for truly
    extraordinary situations [in which] the existence of the error is so obvious
    that it affects the fairness and integrity of and public confidence in the
    judicial proceedings. . . . [I]n addition to examining the patent nature of
    the error, the reviewing court must examine that error for the grievousness
    of its consequences in order to determine whether reversal under the plain
    error doctrine is appropriate. A party cannot prevail under plain error unless
    it has demonstrated that the failure to grant relief will result in manifest
    injustice. . . . An appellant cannot prevail . . . unless he demonstrates
    that the claimed error is both so clear and so harmful that a failure to
    reverse the judgment would result in manifest injustice.’’ (Citation omitted;
    emphasis in original; internal quotation marks omitted.) State v. Cane, 
    193 Conn. App. 95
    , 126, 
    218 A.3d 1073
    , cert. denied, 
    334 Conn. 901
    , 
    219 A.3d 798
     (2019). In the present case, the plaintiff has not demonstrated that the
    court erred, let alone that it committed an error so clear and so harmful as
    to constitute a manifest injustice.
    

Document Info

Docket Number: AC43297

Filed Date: 5/4/2021

Precedential Status: Precedential

Modified Date: 5/3/2021