Coury v. Coury ( 2015 )


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    LARA C. COURY v. STEVEN E. COURY
    (AC 35595)
    Lavine, Sheldon and Keller, Js.
    Argued May 13—officially released November 17, 2015
    (Appeal from Superior Court, judicial district of
    Danbury, Gordon, J. [dissolution judgment]; Winslow,
    J. [motion for modification of unallocated support
    and alimony].)
    Erich Henry Gaston, with whom was Patrick
    Heeran, and, on the brief, Nancy Segore-Freshman, for
    the appellant (plaintiff).
    Samuel V. Schoonmaker IV, with whom, on the brief,
    was Wendy Dunne DiChristina, for the appellee
    (defendant).
    Opinion
    KELLER, J. The plaintiff, Lara C. Coury, appeals from
    the judgment of the trial court granting a postdissolu-
    tion motion filed by the defendant, Steven E. Coury,
    wherein he requested that the court modify the unallo-
    cated support and supplemental bonus alimony awards
    entered in the judgment of dissolution. The plaintiff
    claims that the trial court erred by (1) entering an order
    eliminating her supplemental bonus alimony award and
    (2) retroactively modifying the unallocated support and
    supplemental bonus alimony awards. We reverse the
    judgment in part for two reasons. First, the court erred
    by retroactively modifying the monthly unallocated sup-
    port award to a monthly alimony award in a lesser
    amount without delineating the portion of the unallo-
    cated support award that was attributable to child sup-
    port and limiting its retroactive modification of that
    amount. Second, the court erred by retroactively modi-
    fying the supplemental bonus alimony award. The judg-
    ment is affirmed in all other respects.
    The following facts and procedural history are rele-
    vant here. The parties were married on June 1, 2002,
    in Rhode Island. They have three minor children. On
    August 5, 2009, the plaintiff filed for divorce. On January
    18, 2011, the trial court, Gordon, J., rendered a judgment
    of dissolution. Although the court did not attribute fault
    to either party, it found that the plaintiff’s abuse of
    alcohol and the defendant’s controlling behavior, as
    well as his infidelity, contributed to the breakdown of
    the parties’ marriage.
    The court entered a number of orders in the judgment
    of dissolution. Of import to this appeal are the court’s
    orders concerning the custody of the parties’ three
    minor children and the monthly unallocated support
    and supplemental bonus alimony awarded to the plain-
    tiff. The court ordered that the parties share joint legal
    custody of all three of the parties’ minor children. In
    addition, the plaintiff was awarded sole physical cus-
    tody of all three minor children, contingent on her com-
    pliance with the conditions set forth in the judgment
    pertaining to her mental health, which included a prohi-
    bition against consuming alcohol. The court awarded
    the plaintiff $11,000 per month in unallocated support
    until June 30, 2019, unless other specified conditions
    were met that would terminate the award at an earlier
    date.1 Furthermore, as a supplemental bonus alimony
    award, the court awarded to the plaintiff 30 percent of
    any annual bonus income the defendant earned in
    excess of his base salary, as it existed at the time of
    the dissolution, of $300,000.
    On October 16, 2011, the defendant filed an ex parte
    motion seeking modification of the court’s custody and
    visitation orders. In his motion, the defendant alleged
    that the plaintiff had been arrested for driving under the
    influence of alcohol on October 12, 2011. The defendant
    requested, inter alia, that the court modify the judgment
    of dissolution and award him physical custody of the
    parties’ three minor children. The court, Reynolds, J.,
    granted the motion on October 17, 2011, and, without
    prejudice, entered an ex parte order that, inter alia,
    transferred sole physical custody of the parties’ three
    minor children to the defendant, subject to a hearing
    scheduled to be held at a later date and any other orders
    that the court entered.
    In addition to his ex parte motion for modification,
    the defendant filed a motion to modify permanently the
    court’s custody and visitation orders. After conducting
    a hearing on the motion on November 1, 2011, the court,
    Winslow, J., modified the judgment of dissolution and
    awarded sole physical custody of the parties’ minor
    children to the defendant, although it did not modify
    the original joint legal custody order. The court further
    ordered that the plaintiff be precluded from filing a
    motion to modify the new physical custody order within
    the six months following the judgment. In addition, the
    court ordered that the plaintiff’s visitation was to be
    supervised and to occur no fewer than three times per
    week, but the court did not set a specific schedule of
    days or hours.2
    On November 16, 2011, the defendant filed the motion
    to modify the unallocated support and supplemental
    bonus alimony awards at issue in this appeal. In support
    of his motion, he alleged, inter alia, five reasons for
    the modification: he had sole physical custody of the
    parties’ three minor children; he owed state and federal
    taxes for the 2009 and 2010 tax years, as well as accoun-
    tant fees; his current wife had given birth to a child;
    his current wife’s employment had been terminated;
    and the plaintiff had begun cohabiting with her mother.
    On the basis of the foregoing allegations, the defendant
    claimed that a substantial change in circumstances had
    occurred, and he requested that the court enter orders
    reducing the unallocated support award and eliminating
    the supplemental bonus alimony award in its entirety.
    For various reasons, proceedings on the defendant’s
    motion to modify did not commence until January, 2013,
    after the court granted numerous motions for continu-
    ance. During the proceedings, the defendant requested
    that the court, Winslow, J., retroactively modify the
    judgment of dissolution dating back to November 28,
    2011. The plaintiff objected to that request, asserting
    that General Statutes § 46b-86 (a) prohibited the court
    from retroactively modifying the orders because the
    defendant had failed to comply with the service of pro-
    cess requirement promulgated by General Statutes § 52-
    50. In response, the defendant contended that the plain-
    tiff had not filed a motion to dismiss and had partici-
    pated in all of the proceedings on the motion, thereby
    effectively waiving any argument concerning improper
    service of process. In addressing the issue of retroactiv-
    ity, Judge Winslow stated that, according to her per-
    sonal notes, which were never made part of the record,
    there had been a reservation of retroactivity by the
    parties to November 28, 2011. The record, however,
    indicates neither a request on the part of the defendant
    for a retroactive modification nor any agreement
    between the parties to such an express reservation at
    any time between the date the motion was filed and
    the date the court granted the motion to modify, April
    2, 2013.
    On April 2, 2013, the court rendered judgment grant-
    ing the motion to modify. The court, rather than entering
    a modified unallocated support award, awarded the
    plaintiff alimony in the amount of $9600 per month,
    retroactive to January 1, 2012.3 According to the order,
    the alimony award would decrease to $7400 per month
    commencing on May 1, 2013. The court also ordered
    that, retroactive to January 1, 2012, the defendant was
    no longer obligated to pay child support to the plaintiff.4
    The court then eliminated the supplemental bonus ali-
    mony award in its entirety, retroactive to January 1,
    2012. Additionally, to encourage the plaintiff’s rehabili-
    tation, the court granted the plaintiff a safe harbor in
    the amount of $45,000 per year before the defendant
    could seek further modification of his alimony obliga-
    tion. The court also ordered that the defendant pay the
    plaintiff $400 per month, starting on May 1, 2013, on an
    arrearage of $10,036.37 in unpaid supplemental bonus
    alimony found past due and owing to the plaintiff. This
    appeal followed. Additional facts will be set forth as
    necessary.
    I
    We first address the plaintiff’s claim that the court
    erred by entering an order eliminating the supplemental
    bonus alimony award, which entitled her to 30 percent
    of any bonus income the defendant earned in excess
    of his former annual base salary of $300,000.5 Specifi-
    cally, she asserts that the court improperly based the
    order on its finding that a substantial change in circum-
    stances had occurred as a result of the transfer of sole
    physical custody of the parties’ three minor children
    from the plaintiff to the defendant. In addition, she
    asserts that the court failed to set forth the facts it
    relied on in support of the order. We disagree.
    The following additional facts are relevant here. Dur-
    ing the first day of proceedings on the defendant’s
    motion to modify, the court stated the following: ‘‘All
    right. If the issue is the threshold question, whether
    there’s been a substantial change in circumstances
    since the entry of the judgment, I don’t think we need to
    spend a lot of time on that issue, because the [physical]
    custody of the three children has changed from the
    plaintiff to the defendant, making an unallocated order
    somewhat difficult to swallow. At this point, there has
    to be a separation of child support and alimony, with-
    out question.
    ‘‘So, in itself, the existing order, which [the defendant]
    seeks to modify, has to be changed. There’s no question
    there’s been a substantial change in circumstances that
    requires a change in those support orders. I don’t think
    we need to spend a lot of time, therefore, on that thresh-
    old issue of whether or not there’s been a substantial
    change in circumstances. . . . Let’s instead address
    ourselves to what the orders should be, as a result of
    a motion to modify . . . subsequent to the judgment.
    So, I’m not so much interest[ed] in it showing a change,
    as showing what should the orders be.’’
    Then, prior to entering its orders, the court stated
    the following: ‘‘[W]hen there’s a motion to modify . . .
    the first issue is one of substantial change, and the
    modification, in this case, calls to us to turn [to §] 46b-
    86. I indicated earlier that I didn’t think there was much
    of an issue here and I think both sides essentially con-
    ceded that there have been enough [of a] substantial
    change so that we get past that issue.6
    ‘‘Of course, the children are primarily residing with
    [the defendant] and have been since 2011 at a later
    point in the year. So, the criteria that apply now, and
    that we’re going to look at, are the criteria from [General
    Statutes §] 46b-82, which is the modification statute.
    It’s actually the basic statute for alimony, but it’s also
    the statute we look back [to] for purposes of alimony
    [modification].
    ‘‘[I]t involves not just income, to each party, that is
    a piece of it. [The criteria also include] the needs of
    each party and the estate and the standard of living, so
    to speak, of each party, but, also, such fairly cut and
    dry matters as the ages of the parties, their health, a
    matter of no mean significant in this case, by the way,
    health and an assortment of other issues [including]
    the length of the marriage [and] cause of the breakdown
    of the marriage.
    ‘‘I appreciate that counsel relied upon the court’s
    familiarity with the case and with its circumstances [so]
    that they didn’t feel it necessary to go into every detail.
    [Y]ou’re well aware that I have some background with
    the case from other aspects of it and relied upon me
    to incorporate that information, which I have done, and
    I have considered all of the criteria of [§] 46b-82, as I
    must.’’7 (Footnote added.)
    The court proceeded to make explicit findings on the
    record relevant to its modified orders. The court found
    that the defendant’s gross income was $325,000, that
    he expected a bonus of $40,000, and that, although
    the plaintiff was not employed, she recently had begun
    seeking full-time employment. The court further found
    that ‘‘[t]he reduction of alimony is not meant to be
    punitive toward [the plaintiff] . . . [b]ut rather to rec-
    ognize that [the plaintiff] is in . . . a rehabilitative situ-
    ation . . . she’s now in a rehabilitative alimony mode.’’
    We begin our analysis by setting forth the relevant
    standard of review and legal principles. ‘‘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. . . . 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. . . . Thus, unless the trial court applied the
    wrong standard of law, its decision is accorded great
    deference because the trial court is in an advantageous
    position to assess the personal factors so significant in
    domestic relations cases . . . . With respect to the fac-
    tual predicates for modification of an alimony [or child
    support] award, our standard of review is clear. . . .
    ‘‘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 conviction that a mistake has been committed.
    . . . Our deferential standard of review, however, does
    not extend to the court’s interpretation of and applica-
    tion of the law to the facts. It is axiomatic that a matter
    of law is entitled to plenary review on appeal.’’ (Citation
    omitted; internal quotation marks omitted.) Fulton v.
    Fulton, 
    156 Conn. App. 739
    , 744–45, 
    116 A.3d 311
     (2015).
    We apply this deferential standard of review ‘‘because
    it reflects the sound policy that the trial court has the
    unique opportunity to view the parties and their testi-
    mony, and is therefore in the best position to assess
    all of the circumstances . . . including such factors as
    the demeanor and the attitude of the parties. . . . As
    pithily stated by Justice Parskey, in matters of this sort
    our role of necessity is not to work the vineyard but
    rather to prune the occasional excrescence.’’ (Internal
    quotation marks omitted.) Chyung v. Chyung, 
    86 Conn. App. 665
    , 668, 
    862 A.2d 374
     (2004), cert. denied, 
    273 Conn. 904
    , 
    868 A.2d 744
     (2005), overruled in part on
    other grounds by Tanzman v. Meurer, 
    309 Conn. 105
    ,
    117 n.6, 
    70 A.3d 13
     (2013).
    ‘‘We previously have explained the specific method
    by which a trial court should proceed with a motion
    brought pursuant to § 46b-86 (a). When presented with
    a motion for modification, a court must first determine
    whether there has been a substantial change in the
    financial circumstances of one or both of the parties.
    . . . Second, if the court finds a substantial change in
    circumstances, it may properly consider the motion
    and, on the basis of the . . . § 46b-82 criteria, make an
    order for modification. . . . The court has the author-
    ity to issue a modification only if it conforms the order
    to the distinct and definite changes in the circumstances
    of the parties. . . . Simply put, before the court may
    modify an alimony award [or child support order] pursu-
    ant to § 46b-86, it must make a threshold finding of a
    substantial change in circumstances with respect to
    one of the parties. . . .
    ‘‘The party seeking the modification has the burden
    of proving a substantial change in circumstances. . . .
    To obtain a modification, the moving party must demon-
    strate that circumstances have changed since the last
    court order such that it would be unjust or inequitable
    to hold either party to it. Because the establishment of
    changed circumstances is a condition precedent to a
    party’s relief, it is pertinent for the trial court to inquire
    as to what, if any, new circumstance warrants a modifi-
    cation of the existing order. In making such an inquiry,
    the trial court’s discretion is essential. . . . A conclu-
    sion that there has been a substantial change in financial
    circumstances justifying a modification of alimony
    based only on income is erroneous; rather, the present
    overall circumstances of the parties must be compared
    with the circumstances existing at the time of the origi-
    nal award to determine if there has been substantial
    change.’’ (Citations omitted; internal quotation marks
    omitted.) O’Donnell v. Bozzuti, 
    148 Conn. App. 80
    , 87–
    88, 
    84 A.3d 479
     (2014).
    A
    Under the legal principles we have outlined, prior to
    eliminating the supplemental bonus alimony award, the
    court was obligated to find that a substantial change
    in the postdissolution circumstances of the parties had
    occurred that warranted modification of the award. On
    the basis of the record as a whole, despite the five stated
    reasons in the defendant’s motion for modification, the
    court appeared to ground all of its financial orders,
    including its elimination of the supplemental bonus ali-
    mony award, on its finding that a substantial change in
    circumstances had occurred as a result of the transfer
    of sole physical custody of the parties’ three minor
    children from the plaintiff to the defendant. According
    to the plaintiff, without citation to any authority, such
    a change in custody can form the basis for a finding
    that a substantial change in circumstances had occurred
    for the purpose of modifying a child support award,
    but it cannot form the basis for that finding for the
    purpose of modifying an alimony award. The plaintiff
    argues that a modification of custody in this case would
    have no bearing on the supplemental bonus alimony
    order. Consequently, because the change in custody
    was the only substantial change in circumstances cited
    by the court in support of its modification of the supple-
    mental bonus alimony award, the plaintiff asserts that
    the court failed to find an appropriate substantial
    change in circumstances meriting modification of the
    supplemental bonus alimony award. We disagree.
    A court has broad discretion in determining whether
    a substantial change in circumstances has occurred,
    warranting a modification of alimony or child support
    orders. See O’Donnell v. Bozzuti, supra, 
    148 Conn. App. 87
     (‘‘Because the establishment of changed circum-
    stances is a condition precedent to a party’s relief, it
    is pertinent for the trial court to inquire as to what, if
    any, new circumstance warrants a modification of the
    existing order. In making such an inquiry, the trial
    court’s discretion is essential.’’ [Emphasis added; inter-
    nal quotation marks omitted.]). ‘‘Modification of an ali-
    mony award may be proper where either the needs of
    the recipient spouse or the financial ability of the obli-
    gor spouse to pay alimony have changed since the origi-
    nal award was made, as well as where the financial
    circumstances of both parties have changed.’’ (Internal
    quotation marks omitted.) Gay v. Gay, 
    70 Conn. App. 772
    , 782, 
    800 A.2d 1231
     (2002), rev’d in part on other
    grounds, 
    266 Conn. 641
    , 
    835 A.2d 1
     (2003). Contrary
    to the plaintiff’s contention, a change in the physical
    custody of three minor children, the oldest having been
    born in 2006, is an appropriate factor for a court to
    consider when determining whether a substantial
    change in circumstances has occurred warranting modi-
    fication of an alimony order. See Cummock v. Cum-
    mock, 
    188 Conn. 30
    , 32, 
    448 A.2d 204
     (1982) (noting
    that loss of child support payments upon transfer of
    custody constitutes one factor for trial court to consider
    in determining whether substantial change in circum-
    stances has occurred warranting modification of ali-
    mony); Jacobsen v. Jacobsen, 
    177 Conn. 259
    , 266, 
    413 A.2d 854
     (1979) (trial court did not abuse discretion by
    finding that substantial change in circumstances had
    occurred warranting modification of alimony where
    plaintiff was employed, no longer had custody of child,
    and owned valuable real estate).
    Furthermore, we note that ‘‘[o]nce a trial court deter-
    mines that there has been a substantial change in the
    financial circumstances of one of the parties, the same
    criteria that determine an initial award of alimony . . .
    are relevant to the question of modification. . . . By
    so bifurcating the trial court’s inquiry, however, we did
    not mean to suggest that a trial court’s determination
    of whether a substantial change in circumstances has
    occurred, and its determination to modify alimony, are
    two completely separate inquiries. Rather, our bifurca-
    tion of the trial court’s modification inquiry was meant
    to reflect that, under our statutes and cases, modifica-
    tion of alimony can be entertained and premised upon
    a showing of a substantial change in the circumstances
    of either party to the original dissolution decree. Gen-
    eral Statutes § 46b-86. Thus, once the trial court finds
    a substantial change in circumstances, it can properly
    consider a motion for modification of alimony. After
    the evidence introduced in support of the substantial
    change in circumstances establishes the threshold pred-
    icate for the trial court’s ability to entertain a motion
    for modification, however, it also naturally comes into
    play in the trial court’s structuring of the modification
    orders.’’ (Citations omitted; internal quotation marks
    omitted.) Borkowski v. Borkowski, 
    228 Conn. 729
    , 737,
    
    638 A.2d 1060
     (1994). Here, the substantially changed
    circumstance cited by the court in support of its modifi-
    cation was the transfer of sole physical custody of the
    parties’ three minor children from the plaintiff to the
    defendant. We conclude that it was well within the
    court’s broad discretion to modify the supplemental
    bonus alimony award on that basis.
    B
    The plaintiff also claims that the court erred by enter-
    ing the order eliminating the supplemental bonus ali-
    mony award because it did not set forth any findings
    in support of the order. We disagree. A court need not
    set forth, on the record, the findings it relied on in
    entering new financial orders following its conclusion
    that modification of prior financial orders is warranted.
    See O’Donnell v. Bozzuti, supra, 
    148 Conn. App. 90
    –91.
    We recognize the well established presumption that a
    court has acted correctly when entering its orders, and
    we will affirm a court’s orders if the record contains
    sufficient evidence to support them. Id., 91.
    ‘‘After grounds for modification have been shown
    . . . the trial court is entitled to consider all the factors,
    as mandated by [§] 46b-82, available in determining the
    initial award.’’ Matles v. Matles, 
    8 Conn. App. 76
    , 81,
    
    511 A.2d 363
     (1986).8 Here, after determining that a
    substantial change in circumstances had occurred as a
    result of the change in custody of the parties’ minor
    children, Judge Winslow explicitly stated that she had
    considered the § 46b-82 statutory criteria in entering
    the modified alimony orders, including the order elimi-
    nating the supplemental bonus alimony award. These
    criteria include, inter alia, ‘‘the age, health, station,
    occupation, amount and sources of income, earning
    capacity, vocational skills, education, employability,
    estate and needs of each of the parties and the award,
    if any, which the court may make pursuant to section
    46b-81, and, in the case of a parent to whom the custody
    of minor children has been awarded, the desirability
    and feasibility of such parent’s securing employment.’’
    General Statutes § 42b-82 (a). A careful review of the
    record reveals that the court had sufficient evidence
    upon which to determine that the change in sole physi-
    cal custody of the parties’ minor children impacted
    the employability, earning capacity, and needs of the
    plaintiff, as well as the needs of the defendant and his
    newly formed household of six persons.
    At the time of dissolution, the court, Gordon, J., found
    that the plaintiff, although capable of finding some form
    of employment, needed time to ‘‘prepare herself for a
    good job, one which will sustain her and assist in her
    ability the help with the children, because, in the long
    run, the responsibilities of both of these people to the
    three children they have in this relationship . . . are
    massive.’’ It is evident from the record that Judge Gor-
    don based her unallocated support award and supple-
    mental bonus alimony award, to some degree, on the
    plaintiff’s need for time to prepare for gainful, suitable
    employment, as well as on her order awarding the plain-
    tiff sole physical custody of the parties’ minor children,
    which Judge Gordon indicated best served to maintain
    the children’s routine, including being cared for by their
    stay-at-home mother. Thus, the court’s award of unallo-
    cated support was influenced by its determination that
    it was in the best interests of the minor children to
    remain in the care of their stay-at-home mother for a
    period of time.
    ‘‘While [u]nderlying the concept of time limited ali-
    mony is the sound policy that such awards may provide
    an incentive for the spouse receiving support to use
    diligence in procuring training or skills necessary to
    attain self-sufficiency and it is thus generally employed
    for rehabilitative purposes, other reasons may also sup-
    port this type of alimony award. . . . Such other pur-
    poses include providing interim support until a future
    event occurs that makes such support less necessary
    or unnecessary.’’ (Citation omitted; internal quotation
    marks omitted.) Ashton v. Ashton, 
    31 Conn. App. 736
    ,
    744, 
    627 A.2d 943
    , cert. denied, 
    228 Conn. 901
    , 
    634 A.2d 295
     (1993). Whether it is desirable for the custodial
    parent to secure employment because of potential con-
    flicts with child care is one circumstance in which the
    presence of minor children in the home may properly
    affect an alimony award. See Loughlin v. Loughlin, 
    280 Conn. 632
    , 654–55, 
    910 A.2d 963
     (2006) (alimony award
    may account for desirability of custodial parent secur-
    ing employment); see also Wolfburg v. Wolfburg, 
    27 Conn. App. 396
    , 401–402, 
    606 A.2d 48
     (1992) (allowing
    wife to provide child with her attention while child was
    minor constituted valid reason for time limited
    alimony).
    The plaintiff’s circumstances changed, however, after
    her loss of sole physical custody of the minor children
    in 2011. She no longer had to consider the conflict
    that arises when returning to work is not economically
    feasible due to the possibly prohibitive expense of full-
    time daycare for three young children.9 The plaintiff
    testified that she has a bachelor’s degree from the Uni-
    versity of Delaware, a master’s degree in education,
    and an event planning certificate. She also testified that
    she had been employed previously as a teacher and
    that, although she was unemployed at the time of the
    hearing, she had begun seeking a teaching position in
    early 2013, applied to receive her teaching credentials
    in February, 2013, and anticipated gaining a substitute
    teaching position in the near future. Although Judge
    Gordon had found that the plaintiff was not at a point
    where she could seek employment at the time of the
    dissolution, Judge Winslow, at the time of the modifica-
    tion hearing, indicated that the plaintiff was ‘‘at a point
    where she feels she can seek retraining and employment
    and . . . that that is in the works, and she’s planning
    for the future appropriately.’’ She also testified that she
    was planning to move into a less expensive residence.
    It is reasonable to infer, on the basis of the evidence
    in the record, that the plaintiff’s loss of custody of the
    minor children caused her to be more employable than
    she was at the time of dissolution because the loss of
    custody provided her with additional time to prepare
    for and seek gainful employment of the type that might
    not have been practical for a single mother with sole
    physical custody of three minor children. In fact, she
    had taken concrete steps to obtain employment as a
    teacher or substitute teacher. Consequently, it is also
    reasonable to infer that she had a higher earning capac-
    ity after her loss of custody.10 Furthermore, it is reason-
    able to infer that her loss of custody factored into her
    plan to move into a less expensive residence that was
    more suitable to her needs, which decreased upon her
    loss of custody.
    Moreover, the evidence indicated that the needs of
    the defendant also were impacted after he received
    sole physical custody of the three minor children. The
    defendant testified that the Internal Revenue Service
    audited his 2009 and 2010 tax returns in 2011, after the
    court had rendered the judgment of dissolution, that
    he owed a significant amount in unpaid taxes for the
    2009, 2010, and 2011 tax years. Additionally, he
    expected a significant tax liability for the 2012 tax year.
    He also testified that, in 2012, he had sold an investment
    condominium that had been awarded to him in the
    judgment of dissolution because he was unable to afford
    the condominium’s mortgage payments. Furthermore,
    the defendant’s financial affidavit indicated that his lia-
    bilities totaled $699,783.16, and that he had a negative
    net weekly wage, as his gross weekly wage from princi-
    pal employment totaled $6250 and his weekly deduc-
    tions totaled $7194.14.
    It is not surprising that a comparison of the defen-
    dant’s financial affidavits at the time of the dissolution
    and at the time of the proceedings on his motion to
    modify indicated that his children’s expenses increased
    after receiving custody. In addition, it is reasonable to
    infer that the expenses reasonably connected to the
    assumption of the full-time care of the minor children
    negatively impacted the defendant’s ability to pay his
    other extensive financial obligations, and that the total-
    ity of the circumstances entitled him to additional finan-
    cial relief in the form of a reduced alimony obligation.
    Specifically, the defendant presented evidence that his
    financial circumstances were dire, and the court
    acknowledged this, noting, ‘‘I accept, at face value, [the
    defendant’s] financial affidavit, with regard to the huge
    amounts of debt that he owes.’’ In regard to his dire
    financial circumstances, the defendant testified that he
    had borrowed approximately $400,000 from his parents
    to help support his wife and children. He was solely
    responsible for five dependents, there being no other
    household income provided by his second wife.
    The tax audit that had been completed subjected him
    to an approximately $117,000 obligation for back taxes,
    excluding penalties and interest, for the years 2009
    through 2011, and he was attempting to negotiate a
    payment plan with the Internal Revenue Service. His
    commuting costs had increased due to his children’s
    schedules and the fact that his new employer, unlike his
    former employer, did not reimburse him for commuting
    expenses. His new employer required that he expend
    his own monies to entertain clients, a practice his prior
    employer discouraged. His benefits package at his new
    place of employment, including health insurance that
    cost $15,000 more annually than his previous employer,
    which he was required to maintain for the benefit of
    the children under the terms of the dissolution judg-
    ment, was significantly less generous than his prior
    benefits package. He was having difficulty paying the
    lease and utilities on the home he rented for himself
    and the children in Ridgefield, but the cost of relocating,
    the lack of available homes on the rental market in the
    children’s Ridgefield school district and the restriction
    in the dissolution order as to relocating out of Ridgefield
    made a move to less expensive rental premises difficult.
    In his new place of employment, his bonus income was
    less likely to be as regular as it had been at his former
    place of employment. In addition, the defendant
    requested that the court consider his need to begin
    to set aside some funds for college expenses for the
    children, as the dissolution court had reserved jurisdic-
    tion for future educational support orders.
    Finally, as the court noted, despite the change in
    custody, the defendant was not seeking a child support
    order from the plaintiff, and the court indicated that it
    would not consider entering a child support order in
    favor of the defendant because the plaintiff had no
    source of income other than her significant modified
    gross annual alimony award of $115,200, which was
    reduced to $88,000 on May 1, 2013. The defendant’s
    modified alimony obligation constituted 35 percent of
    his annual gross income of $325,000, as found by the
    court, not including bonus income. All of the foregoing
    considerations reasonably justified the court’s elimina-
    tion of the supplemental bonus alimony award. Essen-
    tially, despite being granted some relief, the defendant
    still must support himself, his second wife and four
    children, as well as address his other burdensome finan-
    cial obligations with what remains of his income after
    fulfilling his ongoing alimony obligation.
    In sum, we conclude that Judge Winslow did not err
    by failing to set forth the specific facts she relied on
    when entering the order eliminating the supplemental
    bonus alimony award. The court had sufficient evidence
    before it indicating that the change in the physical cus-
    tody of the parties’ minor children impacted the plain-
    tiff’s employability, earning capacity, and needs, as well
    as the defendant’s needs. After the ground for modifica-
    tion had been shown due to the change in custody, the
    trial court was entitled to consider all of the factors
    mandated by § 46b-82 (a) in determining the defendant’s
    modified alimony obligation. It is well established that
    a trial court is afforded broad discretion, where a modi-
    fication is warranted, in fashioning its new award. ‘‘A
    mere difference of opinion or judgment cannot justify
    our intervention. Nothing short of a conviction that the
    action of the trial court is one which discloses a clear
    abuse of discretion can warrant our interference.’’
    (Internal quotation marks omitted.) Gallo v. Gallo, 
    184 Conn. 36
    , 44–45, 
    440 A.2d 782
     (1981). Consequently, the
    trial court did not err in eliminating the supplemental
    bonus alimony award.
    II
    We proceed to address the plaintiff’s claim that the
    court erred by retroactively modifying the unallocated
    support and supplemental bonus alimony awards. Spe-
    cifically, she asserts that the defendant failed to comply
    with § 46b-86 (a), which required the defendant to serve
    her with his motion to modify via a statutorily author-
    ized officer, pursuant to § 52-50, in order to authorize
    the court to retroactively modify the prior support
    orders. We conclude the defendant’s failure to serve
    the plaintiff with his motion to modify in accordance
    with §§ 46b-86 (a) and 52-50 prohibited the court from
    retroactively modifying the alimony portion of the unal-
    located support award, but it did not prevent the court
    from retroactively modifying the child support portion
    of the unallocated support award. Accordingly, the
    court committed error by retroactively modifying the
    unallocated support award to an alimony award in a
    lesser amount without delineating the portion of the
    unallocated support award that was attributable to child
    support and limiting its retroactive reduction to that
    amount. Furthermore, the court erred by retroactively
    modifying the supplemental bonus alimony award.
    The following additional facts are relevant here. On
    November 1, 2011, prior to filing his motion to modify
    the unallocated support and supplemental bonus ali-
    mony awards, the defendant mailed a copy of the
    motion to the plaintiff. At no point did the defendant
    comply with the service of process requirement estab-
    lished by § 52-50.
    We begin by setting forth the relevant standard of
    review and legal principles. The plaintiff’s claim
    requires us to examine statutory language and deter-
    mine whether the trial court acted in accordance with
    its statutory authority. ‘‘Our deferential standard of
    review [in domestic relations cases] . . . does not
    extend to the court’s interpretation of and application
    of the law to the facts. It is axiomatic that a matter of
    law is entitled to plenary review on appeal.’’ (Internal
    quotation marks omitted.) Fulton v. Fulton, supra, 
    156 Conn. App. 745
    .
    Section 46b-86 (a) provides in relevant part: ‘‘No
    order for periodic payment of permanent alimony or
    support may be subject to retroactive modification,
    except that the court may order modification with
    respect to any period during which there is a pending
    motion for modification of an alimony or support order
    from the date of service of notice of such pending
    motion upon the opposing party pursuant to section
    52-50. . . .’’ Section 52-50 (a) provides in relevant part:
    ‘‘All process shall be directed to a state marshal, a
    constable or other proper officer authorized by statute,
    or, subject to the provisions of subsection (b) of this
    section, to an indifferent person. . . .’’
    We have held previously that parties must comply
    strictly with § 46b-86 (a) before a court may determine
    whether to retroactively modify support orders. In She-
    drick v. Shedrick, 
    32 Conn. App. 147
    , 147–48, 
    627 A.2d 1387
     (1993), this court affirmed a trial court’s denial of
    a plaintiff’s request to modify an unallocated support
    order retroactively to the date on which she filed her
    motion to modify. This court based its judgment on the
    plaintiff’s failure to provide the defendant with proper
    service of process, as the plaintiff had mailed a copy
    of her motion to modify to the defendant rather than
    complying with § 52-50. Id., 151–52.
    Although Shedrick provides us with guidance in
    resolving the plaintiff’s claim, it is not directly applica-
    ble to the unique facts of this case. Here, unlike in
    Shedrick, there was a court order transferring the sole
    physical custody of the parties’ three minor children
    from the plaintiff to the defendant. The defendant’s
    child support obligation to the plaintiff was suspended
    by operation of law pursuant to General Statutes § 46b-
    22411 when the court transferred sole physical custody
    of the parties’ three minor children to him. Extending
    Shedrick to the facts of this case, and prohibiting the
    court from retroactively modifying the child support
    portion of the unallocated support award would conflict
    with § 46b-224, which requires modification of a child
    support order, or the child support portion of an unallo-
    cated support order, from the moment that a court
    transfers custody of minor children from a recipient of
    child support to a payor of child support. See Tomlin-
    son v. Tomlinson, 
    305 Conn. 539
    , 552, 557, 
    46 A.3d 112
     (2012) (noting that § 46b-224 operates to require
    modification of child support order and holding that
    child support portion of unallocated support order was
    modifiable despite provision in parties’ separation
    agreement prohibiting modification). Therefore, we are
    confronted with two statutes that appear to be in con-
    flict. Shedrick instructs us that, under § 46b-86 (a), ret-
    roactive modification of a child support order is
    impermissible unless the service of process require-
    ment set forth by § 52-50 is satisfied. Section 46b-224,
    however, mandates modification of a child support
    order upon a transfer of custody of minor children
    from a party receiving child support to a party paying
    child support.
    To resolve the apparent tension that exists between
    these two statutes, we turn to the following well estab-
    lished principles of statutory construction. ‘‘The mean-
    ing of a statute shall, in the first instance, be ascertained
    from the text of the statute itself and its relationship
    to other statutes. . . .’’ General Statutes § 1-2z. ‘‘[I]n
    cases in which more than one [statutory provision] is
    involved, we presume that the legislature intended
    [those provisions] to be read together to create a harmo-
    nious body of law . . . and we construe the [provi-
    sions], if possible, to avoid conflict between them. . . .
    It is a well-settled principle of construction that specific
    terms covering the given subject matter will prevail
    over general language of the same or another statute
    which might otherwise prove controlling. . . . Addi-
    tionally, [i]f the expressions of legislative will are irrec-
    oncilable, the latest prevails . . . .’’ (Citations omitted;
    internal quotation marks omitted.) Tomlinson v. Tom-
    linson, supra, 
    305 Conn. 552
    –53. ‘‘[W]e presume that
    laws are enacted in view of existing relevant statutes
    . . . [and] we read each statute in a manner that will not
    thwart its intended purpose or lead to absurd results.’’
    (Internal quotation marks omitted.) Id., 554.
    Our Supreme Court previously has analyzed the inter-
    play between § 46b-86 (a) and § 46b-224 in Tomlinson
    v. Tomlinson, supra, 
    305 Conn. 539
    , 541, where the
    court addressed the issue of whether a provision in the
    parties’ separation agreement that expressly prohibited
    modification pursuant to the nonmodification clause of
    § 46b-86 (a) precluded a trial court from modifying the
    child support portion of an unallocated support order.
    The court noted that ‘‘while § 46b-86 (a) addresses the
    modification of child support in general, § 46b-224 cov-
    ers the particular effect of a change in custody on preex-
    isting child support orders.’’ Id., 550. The court
    continued by stating that ‘‘the plain language of § 46b-
    224 provides that ‘[w]henever’ (1) the trial court orders
    ‘a change or transfer of the guardianship or custody of
    a child who is the subject of a preexisting support
    order,’ and (2) ‘the court makes no finding with respect
    to such support order,’ then the custody order ‘shall
    operate to . . . [s]uspend the support order . . . or
    . . . modify the payee of the support order . . . .’ ’’
    (Emphasis added.) Id. ‘‘Use of the term ‘whenever’ indi-
    cates that the statute applies every time in which the
    two specified conditions are met without other restric-
    tion. Similarly, the use of the term ‘shall’ denotes a
    mandatory term, suggesting that the suspension or redi-
    rection of support occurs by operation of law. . . .
    Together, this language signifies that § 46b-224 is
    invoked upon satisfaction of the two specified condi-
    tions automatically, without reference to any other fac-
    tor . . . .’’ (Citation omitted.) Id.
    ‘‘[Section] 46b-224 clearly addresses the distinct fac-
    tual scenario of a change in custody. In contrast, the
    language of § 46b-86 (a) is broad enough to encompass
    all cases in which a change in the support order is
    contemplated. Therefore, the more specific language
    of § 46b-224 prevails over the more general terms of
    § 46b-86 (a), even though the latter deals with the same
    overall subject matter. Moreover, because the legisla-
    ture enacted § 46b-224 after § 46b-86 (a), § 46b-224 rep-
    resents the more recent expression of the legislative
    will. To the extent that the application of the specific
    language of § 46b-224 to suspend or modify a support
    order that purports to preclude modification appears
    to conflict with the general language of § 46b-86 (a),
    we conclude that § 46b-224 must prevail.’’ (Footnote
    omitted.) Id., 553.
    Although the issue before the court in Tomlinson
    involved the nonmodification clause in § 46b-86 (a), its
    analysis of § 46b-86 (a) and § 46b-224 nonetheless is
    informative as we resolve the plaintiff’s claim. Applying
    Tomlinson’s rationale to the present case leads us to
    conclude that the retroactive modification language in
    § 46b-86 (a) is general in nature. In contrast, the lan-
    guage in § 46b-224, which was enacted after § 46b-86
    (a), is specific in nature, and expressly requires modifi-
    cation when a court enters an order transferring cus-
    tody of minor children from a party receiving child
    support to a party paying child support. The modifica-
    tion mandated under § 46b-224 is not conditioned on
    compliance with any statutory notice requirement.
    Therefore, to the extent that § 46b-224 conflicts with the
    general provision of § 46b-86 (a) precluding retroactive
    modification of child support unless the service of pro-
    cess requirement in § 52-50 is satisfied, we conclude
    that § 46b-224 must prevail.
    Additionally, the plain language of § 46b-224 does not
    prohibit the retroactive modification of a child support
    order. Although the text of § 46b-224 provides that a
    child support payor’s obligation to pay child support is
    suspended once he or she is awarded custody of a
    minor child from the child support recipient, we find
    no practical distinction between a suspension and a
    modification for the purposes of applying § 46b-224. As
    our Supreme Court noted in Tomlinson, ‘‘[w]e recog-
    nize that a ‘[s]uspen[sion]’ and a ‘modif[ication of] the
    payee’ of support under § 46b-224 are, in effect, two
    different methods of modifying or altering a support
    arrangement. See Grosso v. Grosso, 
    59 Conn. App. 628
    ,
    633, 
    758 A.2d 367
     (2000) (given trial court’s broad dis-
    cretion in deciding motions for modification, term
    ‘ ‘‘alter,’’ ’ as used in § 46b-86 [a] is sufficiently broad
    to encompass ‘suspension’ of alimony payments), cert.
    denied, 
    254 Conn. 938
    , 
    761 A.2d 761
     (2000); see also
    Eckert v. Eckert, [
    285 Conn. 687
    ] 695 [
    941 A.2d 301
    (2008)] (rejecting any practical distinction between
    words ‘modification’ and ‘alteration’ as used in § 46b–86
    [a]); Borkowski v. Borkowski, [supra] 228 Conn. [734–
    35] (‘[b]ecause a request for termination of alimony is,
    in effect, a request for a modification, this court has
    treated as identical motions to modify and motions to
    terminate brought under § 46b-86 [a]’).’’ Tomlinson v.
    Tomlinson, supra, 
    305 Conn. 551
    –52. The court pro-
    ceeded to state that § 46b-224 permits modification of
    child support. Id., 552. Modification, including retroac-
    tive modification, of a child support order upon a
    change of custody under § 46b-224, comports with the
    ‘‘default rule that child support follows the children,
    unless the trial court has made a finding that another
    arrangement is appropriate. This statute indicates that
    the legislature viewed the provision of custody as the
    premise underlying the receipt of child support pay-
    ments; the legislature did not envision that the custo-
    dian would be required to pay child support to a person
    who does not have custody, as well as (in cases in
    which the obligor obtains custody) expend resources
    to provide directly for the care and welfare of the child.
    In fact, under the Child Support and Arrearage Guide-
    lines (guidelines), ‘ ‘‘child support award’’ ’ is defined
    as ‘the entire payment obligation of the noncustodial
    parent. . . .’ ’’ (Emphasis in original.) Id., 554.
    ‘‘Although the guidelines set forth a procedure for calcu-
    lating both parents’ child support obligation; see [Regs.,
    Conn. State Agencies] § 46b-215a-1 (4); the custodial
    parent’s portion does not become a part of a court order
    because the amount ‘is retained by the custodial parent
    and is presumed spent on the children.’ Id., § 46b-215a-
    2b (c) (7) (B). Once custody is transferred, however,
    there is no longer any basis for the presumption that
    the former custodian is spending his or her share of
    the support on the children.’’ Tomlinson v. Tomlinson,
    supra, 554. For the foregoing reasons, we conclude that
    the child support portion of the unallocated support
    award was subject to retroactive modification.
    The foregoing considerations are inapposite to the
    issue of whether the portion of the unallocated support
    award attributable to alimony, as well as the supplemen-
    tal bonus alimony award, were subject to retroactive
    modification.12 Section 46b-224 solely addresses sus-
    pension of child support and has no bearing on alimony.
    As a result, we follow Shedrick and conclude that, under
    § 46b-86 (a), the court did not have the authority to
    retroactively modify the alimony portion of the unallo-
    cated support award or the supplemental bonus ali-
    mony award due to the defendant’s failure to provide
    the plaintiff with proper service of process of his motion
    to modify in accordance with § 52-50.13
    The defendant raises three arguments in support of
    the court’s retroactive modification of the unallocated
    support award and supplemental bonus alimony award
    that we have not yet addressed at this point of our
    analysis. First, he argues that the plaintiff should be
    judicially estopped from raising her claim because she
    did not object when Judge Winslow stated that, on the
    basis of her personal notes that were not part of the
    record, there had been a reservation of retroactivity by
    the parties. He also notes that the plaintiff did not claim
    on appeal that Judge Winslow had committed error in
    making that finding. We are not persuaded. Other than
    Judge Winslow’s comments noting that there had been
    a reservation of retroactivity by the parties on the basis
    of her personal notes, the record contains no evidence
    of any request by the defendant, let alone an agreement
    between the parties, to set a retroactive date. In the
    absence of evidence on the record unequivocally show-
    ing that the parties agreed to set a retroactive date, we
    reject the defendant’s argument.
    Second, he argues that the plaintiff waived or should
    be equitably estopped from raising her claim because
    she failed to move for a dismissal or raise a claim based
    on noncompliance with § 52-50 in her prior motions for
    a continuance of the hearing on the motion to modify
    the supplemental bonus alimony award and the unallo-
    cated support award. We are not persuaded. ‘‘Waiver
    is the intentional relinquishment of a known right. . . .
    Waiver need not be express, but may consist of acts or
    conduct from which a waiver may be implied. . . . In
    other words, waiver may be inferred from the circum-
    stances if it is reasonable to do so. . . . The party
    asserting waiver, however, must present evidence such
    that the court can infer waiver from the circum-
    stances. . . .
    ‘‘Silence may constitute waiver only where there is
    a duty to speak or otherwise take action. . . . Tempo-
    rary forbearance does not constitute waiver, and mere
    delay does not support a waiver. . . . For an implied
    waiver to be found through a party’s actions, intent
    must be clearly demonstrated by the surrounding facts
    and circumstances, and there can be no waiver of a
    right if the person sought to be charged with waiver
    says or does nothing inconsistent with an intent to rely
    upon such right. . . . Waivable rights are not extin-
    guished by inaction alone. Inaction, to be interpreted
    as intention of waiver, must generally be accompanied
    by other circumstances, such as unreasonable length
    of time, evidencing intent. Thus, the failure to object
    immediately to a party’s unlawful act does not consti-
    tute the waiver of a right to bring legal action.’’ (Cita-
    tions omitted; internal quotation marks omitted.)
    Carpender v. Sigel, 
    142 Conn. App. 379
    , 388, 
    67 A.3d 1011
     (2013). Here, the defendant has failed to point us
    to evidence illustrating that the plaintiff waived her
    claim concerning retroactivity. Furthermore, the plain-
    tiff raised her claim during the proceedings on the
    defendant’s motion to modify. She had no duty to raise
    that claim prior to those proceedings, and the defendant
    has failed to prove that the plaintiff, by deciding not to
    raise that claim at an earlier juncture, intended to waive
    it. For the foregoing reasons, the defendant’s waiver
    argument fails.
    Similarly, we are not persuaded by the defendant’s
    equitable estoppel argument. ‘‘Under our well-estab-
    lished law, any claim of estoppel is predicated on proof
    of two essential elements: the party against whom
    estoppel is claimed must do or say something calculated
    or intended to induce another party to believe that
    certain facts exist and to act on that belief; and the
    other party must change its position in reliance on those
    facts, thereby incurring some injury. . . . It is funda-
    mental that a person who claims an estoppel must show
    that he has exercised due diligence to know the truth,
    and that he not only did not know the true state of
    things but also lacked any reasonably available means
    of acquiring knowledge. . . . Estoppel rests on the
    misleading conduct of one party to the prejudice of the
    other. In the absence of prejudice, estoppel does not
    exist. . . . The party claiming estoppel . . . has the
    burden of proof.’’ (Citations omitted; internal quotation
    marks omitted.) Carpender v. Sigel, supra, 
    142 Conn. App. 389
    . Here, the defendant has failed to prove that
    the plaintiff purposely failed to raise her claim concern-
    ing retroactivity to prejudice him. Furthermore, the
    defendant was the only party with the incentive to
    ensure retroactivity. He could have served the plaintiff
    initially with his motion to modify, or predicated his
    agreement to a continuance on the plaintiff’s concurrent
    agreement that any order be retroactive to a specific
    date and had any such agreement explicitly noted on
    the record. He failed to do so. For the foregoing reasons,
    the defendant’s equitable estoppel argument also fails.
    Last, he argues that he was not required to abide by
    the mandate in § 46b-86 (a) that he serve the motion
    to modify unallocated support and bonus alimony at
    issue in this appeal in accordance with § 52-50. He
    claims that he satisfied the notice requirement in § 46b-
    86 (a) with respect to the motion to modify unallocated
    support and bonus alimony when he served the plaintiff
    with his earlier motion to modify custody and visitation
    in compliance with § 52-50. According to the defendant,
    his motion to modify unallocated support and bonus
    alimony complied with § 46b-86 (a) and § 52-50 because
    he previously had served the plaintiff with his motion
    to modify custody and visitation. He argues this ren-
    dered it unnecessary for him to also serve the motion
    to modify unallocated support and bonus alimony in
    accordance with § 52-50 because the two motions were
    somehow linked. Upon our review, we conclude that the
    defendant’s argument is meritless because the express
    terms of the motion to modify custody and visitation
    would not have reasonably notified the plaintiff that
    the defendant was likely to file subsequently a motion
    to modify the unallocated support and supplemental
    bonus alimony awards.
    In summation, the trial court erred by retroactively
    modifying the unallocated support award to an alimony
    award of a lesser amount without delineating that por-
    tion of the unallocated support award attributable to
    child support and limiting its retroactive reduction to
    that amount. The court also erred by retroactively modi-
    fying the supplemental bonus alimony award. On
    remand, the court must vacate: (1) the portion of the
    modified alimony order that required the defendant to
    pay to the plaintiff $9600 per month in alimony from
    January 1, 2012 to April 30, 2013; and (2) the portion of
    the order eliminating the supplemental bonus alimony
    award that set the order retroactive to January 1, 2012.
    In order to determine the amount of alimony owed
    by the defendant to the plaintiff from January 1, 2012
    to April 30, 2013, the court must calculate the amount
    of the unallocated support award attributable to child
    support for that time period and subtract that amount
    from the total amount of unallocated support due during
    that time period. Tomlinson provides guidance in that
    endeavor. In Tomlinson, the trial court had calculated
    the amount of the unallocated support attributable to
    child support on the basis of the parties’ financial affida-
    vits and the child support guidelines in effect at the
    time of parties’ dissolution. Tomlinson v. Tomlinson,
    supra, 
    305 Conn. 560
    . Our Supreme Court addressed
    the trial court’s method of calculating the child support
    portion of the unallocated support award as follows:
    ‘‘We note that the trial court improperly may have relied
    solely on the presumptive guidelines amount in calculat-
    ing the portion [of the unallocated support award]
    attributable to child support at the time of dissolution.
    Although there is a rebuttable presumption that the
    figure arrived at under the guidelines is the proper
    amount of child support; see General Statutes § 46b-
    215b (a); the trial court at the original dissolution pro-
    ceeding . . . had discretion to deviate from such
    amount upon consideration of factors, such as the coor-
    dination of total family support, shared physical cus-
    tody, extraordinary disparity in parental income and
    the best interests of the children. Although it is reason-
    able to conclude that the trial court found that the
    unallocated order provided adequate support . . . it
    does not follow necessarily that the child support por-
    tion was equivalent to the presumptive guidelines
    amount.’’14 Id., 560–61.
    The judgment is reversed only as to the retroactive
    modification of the supplemental bonus alimony award
    and as to the retroactive modification of the unallocated
    support award to an alimony award of a lesser amount
    without delineating the portion of the unallocated sup-
    port award attributable to child support and limiting
    the retroactive modification to that amount, and the
    case is remanded for further proceedings consistent
    with this opinion. The judgment is affirmed in all
    other respects.
    In this opinion LAVINE, J., concurred.
    1
    Pursuant to the child support guidelines, the court calculated the pre-
    sumptive amount of child support to be $661 per week. As a result of the
    unallocated support award, the court deviated from that presumptive amount
    and decided not to enter a child support order at the time of the judgment
    of dissolution. The court ordered the defendant to pay the plaintiff child
    support, however, in accordance with the child support guidelines upon
    the termination of the unallocated support award. Furthermore, the court
    awarded the plaintiff $1 in alimony annually from June 30, 2019, until June
    30, 2028, unless other specified conditions were met that terminated the
    award at an earlier date.
    2
    On May 4, 2012, after the six month period had elapsed, the plaintiff
    filed a motion to modify wherein she requested, inter alia, that the court
    transfer physical custody of the parties’ minor children back to her. She
    alleged that she had maintained her sobriety since November, 2011, and
    that it was in the best interests of the children for her to regain physical
    custody of them. On December 14, 2012, the court, Winslow, J., denied her
    request and the defendant retained sole physical custody of all three minor
    children. The plaintiff was granted unsupervised visitation, with the visita-
    tion schedule gradually increasing to include overnights on alternating week-
    ends, and two weeks of summer vacation. Pursuant to Practice Book § 25-
    26 (g), the court ordered the plaintiff to file a request for leave of the court
    to initiate any further motions to modify the custody order for a period of
    three years to discourage an ‘‘ongoing campaign’’ on the part of the plaintiff
    to pursue shared or primary physical custody of the children, and to afford
    stability to them.
    3
    Despite seeking retroactivity to November 28, 2011, the defendant has
    not cross appealed claiming that the court erred by retroactively modifying
    the unallocated support award and supplemental bonus alimony award to
    January 1, 2012. The court apparently chose the date of January 1, 2012
    because ‘‘the issue was joined and hearings [were] scheduled in court from,
    about, the beginning of the year [in] 2012.’’
    4
    The defendant did not request an order of child support from the plaintiff,
    and the court did not enter such an order, reasoning that the plaintiff was
    not employed at the time of the proceedings in the trial court, and the
    alimony award was her only source of income.
    5
    In her appellate brief, the plaintiff does not appear to assert that the
    court erred by modifying the unallocated support award. Her sole contention
    in regard to the court’s modification of the unallocated support award is
    that the court improperly modified it retroactively. To the extent that the
    plaintiff claims that the court committed error by modifying the unallocated
    support award, we decline to review it due to her failure to brief it adequately.
    See Clelford v. Bristol, 
    150 Conn. App. 229
    , 233, 
    90 A.3d 998
     (2014).
    In addition, the plaintiff mentions, without sufficient factual or legal analy-
    sis, that the court failed to ‘‘impose meaningful contempt findings’’ in regard
    to the defendant’s failure to comply with the supplemental bonus alimony
    order. To the extent that the plaintiff raises a claim regarding contempt
    orders entered by the court, we decline to review it due to her failure to
    brief it adequately. See 
    id.
    6
    A review of the record reveals that the plaintiff conceded during the
    proceedings on the defendant’s motion to modify that a substantial change
    in circumstances had occurred warranting a modification of the unallocated
    support award, particularly, that portion of the unallocated support award
    attributable to child support, which presumptively amounted to $661 per
    week under the child support guidelines. See footnote 1 of this opinion.
    The plaintiff, however, expressly questioned the propriety of modifying the
    supplemental bonus alimony award solely on the basis of the change in the
    physical custody of the parties’ three minor children.
    7
    General Statutes § 46b-82 (a) provides in relevant part: ‘‘At the time of
    entering the decree, the Superior Court may order either of the parties to
    pay alimony to the other, in addition to or in lieu of an award pursuant to
    section 46b-81. . . . In determining whether alimony shall be awarded, and
    the duration and amount of the award, the court shall consider the evidence
    presented by each party and shall consider the length of the marriage, the
    causes for the annulment, dissolution of the marriage or legal separation,
    the age, health, station, occupation, amount and sources of income, earning
    capacity, vocational skills, education, employability, estate and needs of
    each of the parties and the award, if any, which the court may make pursuant
    to section 46b-81, and, in the case of a parent to whom the custody of minor
    children has been awarded, the desirability and feasibility of such parent’s
    securing employment.’’
    8
    In Matles, the defendant filed a motion to modify an unallocated alimony
    and support order of unlimited duration on the ground that the parties’
    youngest child had reached the age of majority. Matles v. Matles, supra, 
    8 Conn. App. 78
    . The trial court granted the motion and eliminated the unallo-
    cated alimony and support order, issuing instead a two year periodic alimony
    award that required the defendant to pay the plaintiff nearly half the amount
    of the prior unallocated alimony and support order. Id., 79. On appeal,
    this court affirmed the judgment of the trial court, concluding that the
    modification was warranted upon the parties’ youngest child’s attainment
    of the age of majority, and that the court had fashioned the modification
    appropriately and in accordance with law. See id., 82.
    9
    The resolution of this conflict has now shifted to the defendant and his
    second wife, who are the primary caretakers of four minor children under
    ten years of age.
    10
    As previously stated, the court’s order modifying the unallocated support
    and supplemental bonus alimony awards allowed the plaintiff to collect
    $9600 per month in alimony until April 30, 2013, when the alimony was
    reduced to $7400 per month, and also included a safe harbor provision,
    applicable to the plaintiff, in the amount of $45,000, which further supports
    the reasonable inference that her earning capacity increased following her
    loss of custody. The modified alimony obligation secured the plaintiff almost
    one third of the defendant’s monthly gross income, despite the fact that the
    defendant was the sole source of support for seven individuals, including
    himself. In addition, the court ordered the defendant to pay the plaintiff
    $400 per month on an arrearage based on unpaid bonus alimony.
    11
    General Statutes § 46b-224 provides: ‘‘Whenever the Probate Court, in
    a guardianship matter under chapter 802h, or the Superior Court, in a family
    relations matter, as defined in section 46b-1, orders a change or transfer of
    the guardianship or custody of a child who is the subject of a preexisting
    support order, and the court makes no finding with respect to such support
    order, such guardianship or custody order shall operate to: (1) Suspend the
    support order if guardianship or custody is transferred to the obligor under
    the support order; or (2) modify the payee of the support order to be the
    person or entity awarded guardianship or custody of the child by the court,
    if such person or entity is other than the obligor under the support order.’’
    12
    We recognize that an unallocated support order is a single order. Our
    Supreme Court in Tomlinson, however, held that a trial court can modify
    the child support portion of an unallocated support order that is subject to
    a clause prohibiting modification while leaving the alimony portion intact.
    Tomlinson v. Tomlinson, supra, 
    305 Conn. 558
    . In a similar respect, we
    conclude, under the circumstances of this case, that the child support portion
    of the unallocated support award is subject to retroactive modification while
    the alimony portion is not.
    13
    The plaintiff also claims that the court’s error in retroactively modifying
    the unallocated support award and supplemental bonus alimony award
    constituted a violation of her constitutional due process rights. Because we
    conclude that the court erred by retroactively modifying the unallocated
    support award and the supplemental bonus alimony award on statutory
    grounds, we need not reach the plaintiff’s constitutional claim. See State v.
    Turner, 
    91 Conn. App. 17
    , 24 n.11, 
    879 A.2d 471
     (declining to reach constitu-
    tional claim due to resolution of issue on nonconstitutional grounds), cert.
    denied, 
    276 Conn. 910
    , 
    886 A.2d 424
     (2005).
    14
    We note that the factual and procedural circumstances of the present
    case are not identical to those in Tomlinson. Nonetheless, we cite Tomlinson
    to guide the trial court in its calculation of the portion of the unallocated
    support award attributable to child support. The court may consider the
    presumptive guidelines in effect at the time of dissolution in calculating the
    portion of the unallocated support award attributable to child support, but
    it is not necessarily bound to apply the presumptive amount should it find
    reason to deviate upwards or downwards upon consideration of other
    factors.