Anketell v. Kulldorff ( 2021 )


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    BETH E. ANKETELL v. MARTIN KULLDORFF
    (AC 42452)
    Alvord, Prescott and Lavine, Js.
    Syllabus
    The defendant appealed to this court from the judgment of the trial court
    dissolving his marriage to the plaintiff. At the time of the dissolution
    trial, the plaintiff worked as a per diem nurse with hours that varied
    considerably. The defendant worked as a biostatistician, and his income
    was dependent on the number of his employer’s ongoing grant funded
    projects. At the time of the trial, his salary was approximately 50 percent
    of what his annual income had been during the five preceding years
    due to the expiration of at least three grants, which he and his colleagues
    were working to replace. The defendant remained in the parties’ marital
    home in Ashford, which he had purchased prior to their marriage. The
    parties also jointly owned a home in Nicaragua. During the marriage,
    the defendant made two payments in excess of the scheduled monthly
    payments on the Ashford home mortgage without the plaintiff’s consent.
    Additionally, after the filing of the dissolution action and the issuance
    of the automatic orders, the defendant transferred funds into education
    trust accounts for the parties’ two minor children and the defendant’s
    minor child from a previous marriage without consulting the plaintiff.
    The trial court, inter alia, dissolved the marriage, awarded the parties’
    joint legal and physical custody of their two children, entered a parenting
    time schedule, and permitted the plaintiff to relocate to Worcester,
    designating her residence as primary for purposes of school following
    the relocation. The trial court ordered the defendant to pay child support
    in the amount of $325 per week, which it stated was a downward
    deviation from the guideline amount. The trial court also ordered the
    defendant to pay to the plaintiff a lump sum property settlement, which
    it stated included settlement for the plaintiff’s share of the Nicaragua
    property, along with partial reimbursement for the funds transferred
    into the children’s education trust accounts and the overpayments on
    the Ashford home mortgage. The defendant appealed, and the plaintiff
    filed a motion for order of attorney’s fees, requesting that the defendant
    pay the retainer for her appellate attorney. Following a hearing on the
    matter, the trial court granted the motion and the defendant amended
    his appeal to include a challenge to the attorney’s fees award. Held:
    1. The trial court did not err by failing to identify the presumptive child
    support obligation under the child support guidelines, as set forth in
    the applicable regulations (§ 46b-215a-1 et seq.), nor did it improperly
    calculate the presumptive amount for the defendant: the trial court
    explicitly stated that it had found the presumptive amount associated
    with each party’s then current income to be $300 per week, determined
    that the presumptive amount was unfair and inequitable, deviated the
    amount upward on the basis of the defendant’s earning capacity to $473
    per week, and then deviated the amount downward to $325 per week
    in the interest of fairness to reflect the parties’ shared custody, the
    defendant’s variable income, and his increased commuting expenses
    resulting from the plaintiff’s relocation; moreover, the trial court pro-
    vided sufficient justification for its application of the deviation criteria
    of earning capacity, as it found that the presumptive support amount
    calculated with the defendant’s then current income would be unfair
    and inequitable, the defendant’s earnings were at or near the top of his
    salary range during the five years preceding the trial before his annual
    income dropped nearly 50 percent to its then current level, and it was
    not credible that the defendant would be unable to earn more than he
    was then making.
    2. The trial court did not err in its calculation of the parties’ incomes:
    the trial court’s finding regarding the defendant’s earning capacity was
    supported by evidence in the record of the defendant’s prior earnings,
    and its determination that the defendant could expect to earn more
    than he was earning at the time of trial was reasonable; moreover, the
    trial court did not abuse its discretion in calculating child support on
    the basis of the plaintiff’s actual income rather than attributing to her
    a greater earning capacity that was reflective of a work week of more
    than eighteen hours because its findings that, due to the intense nature
    of the nursing profession, it was not necessarily advisable for the plaintiff
    to work as many hours as were available and that her per diem employ-
    ment both maximized her hourly rate and allowed her flexibility to care
    for the parties’ children, were supported by the record.
    3. The trial court did not abuse its discretion in awarding the plaintiff a
    lump sum property settlement: contrary to the defendant’s claim, the
    trial court did not make an effective finding of dissipation by awarding
    the lump sum property settlement to the plaintiff, as, in doing so, the
    trial court used language that was consistent with the equitable determi-
    nations involved in the distribution of marital property, did not reference
    ‘‘dissipation’’ in its memorandum of decision or its articulations, and
    made its finding on the basis of its determination that the defendant
    had unilaterally allocated portions of the marital estate in accordance
    with his own financial priorities; moreover, the trial court’s order divid-
    ing the parties’ property was not an abuse of discretion because it
    determined that the defendant’s overpayments on the Ashford home
    mortgage and his deposits into the children’s education trust accounts
    were made without the input of the plaintiff and had the effect of
    reducing the liquid assets available for distribution.
    4. The trial court did not err in awarding the plaintiff appellate counsel fees:
    many of the assets awarded to the plaintiff in the dissolution judgment
    were not easily liquidated and her attorney’s appellate retainer amounted
    to almost 40 percent of her liquid assets; moreover, the trial court found
    that requiring the plaintiff to pay the retainer would undermine the
    financial awards made in the dissolution judgment, the defendant did
    not demonstrate that such finding was unreasonable, and the trial court
    explicitly stated that it had considered the criteria set forth in the applica-
    ble statute (§ 46b-82) in making its determination.
    5. The trial court did not abuse its discretion in entering its custodial orders:
    with respect to its orders designating the Worcester home as primary
    for school enrollment purposes, because the trial court had before it
    testimony from both parties relating to their positions on the Ashford
    and Worcester school systems and the recommendation of the family
    services counselor, the defendant essentially was requesting that this
    court reweigh the evidence in his favor, which it declined to do, as it
    was not this court’s role to retry the facts or evaluate the credibility of
    witnesses; moreover, the trial court’s order relating to the 6:15 a.m.
    transfer time for the physical custody of the parties’ children was sup-
    ported by the record, which included evidence that the children wake
    up early and that such transfer time would permit the plaintiff to work
    day shifts; furthermore, in its memorandum of decision, the trial court
    stated that, in making its orders, it took the criteria set forth in the
    applicable statute (§ 46b-56 (c)) and applicable case law into consider-
    ation and had applied the same to the evidence before it.
    Argued May 18—officially released September 28, 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 Windham and tried to the court, Green, J.; judg-
    ment dissolving the marriage and granting certain other
    relief, from which the defendant appealed to this court.
    Affirmed.
    Campbell D. Barrett, with whom were Johanna S.
    Katz and, on the brief, Jon T. Kukucka, for the appellant
    (defendant).
    Scott T. Garosshen, with whom were Karen L. Dowd
    and, on the brief, Kenneth J. Bartschi, for the appellee
    (plaintiff).
    Opinion
    ALVORD, J. The defendant, Martin Kulldorff, appeals
    from the judgment of the trial court dissolving his mar-
    riage to the plaintiff, Beth E. Anketell. On appeal, the
    defendant claims that the trial court (1) erred by failing
    to identify the presumptive child support obligation
    under the child support guidelines, as set forth in § 46b-
    215a-1 et seq. of the Regulations of Connecticut State
    Agencies (guidelines), before entering a support order
    based on a deviation, (2) erred in calculating the parties’
    incomes, (3) erred in awarding the plaintiff a lump sum
    property settlement, (4) abused its discretion in award-
    ing appellate attorney’s fees to the plaintiff, and (5)
    abused its discretion in entering its custodial orders.
    We affirm the judgment of the court.
    The following facts and procedural history are rele-
    vant to our resolution of the present appeal. The parties
    married on July 16, 2011, and have two minor children
    together. The plaintiff commenced this dissolution
    action on October 5, 2016. A trial was held on September
    13 and 14, 2018. On December 3, 2018, the court, Green,
    J., issued its memorandum of decision in which it made
    the following relevant factual findings. Both parties had
    been married once before. The defendant has a teen-
    aged child from his first marriage, and he shares joint
    custody of that child with his first spouse. The defen-
    dant has primary physical custody of his first child and
    lives in Ashford, as the defendant determined that his
    first child should live there in order to complete his
    high school education at E.O. Smith High School. The
    home in Ashford (Ashford home) was purchased by the
    defendant prior to the parties’ marriage, and the parties
    lived there during the marriage.
    In 2012, the defendant paid for the plaintiff’s nursing
    education at the University of Connecticut. Prior to the
    birth of the parties’ children in 2015, the plaintiff worked
    twenty-nine hours per week, which was considered a
    full-time position, as a nurse at UMass Memorial Medi-
    cal Center in Worcester, Massachusetts. While working
    full time, the plaintiff elected not to participate in her
    employer’s retirement plans. Following the birth of the
    parties’ children, the plaintiff returned to work as a
    per diem nurse. Because her position is per diem, it is
    without fringe benefits, and her income depends on the
    number of hours she works. During the pendency of
    the dissolution proceedings, the plaintiff’s work hours
    varied considerably.
    The defendant has earned a PhD and works as a
    biostatistician for Brigham and Women’s Hospital in
    Boston. The defendant receives income from drug
    safety research grants. The grants direct overhead funds
    to the defendant’s employer, which then pays the defen-
    dant’s salary. His income depends on the number of
    grant-funded projects that are ongoing at any particu-
    lar time.
    At the time of the dissolution trial, the plaintiff had
    moved to a rental property in Tolland, but she owns a
    home in Worcester, Massachusetts (Worcester home).
    The Worcester home is occupied by tenants, and their
    rental payments cover the mortgage and taxes and pro-
    vide a modest income. The plaintiff planned to move
    to the Worcester home following the dissolution of the
    parties’ marriage. During the marriage, a $15,000 bal-
    loon payment became due on a second mortgage on
    the Worcester home. The plaintiff and the defendant
    disputed whether the decision for the plaintiff to opt
    out of her employer’s retirement benefit plan in order
    to focus on utilizing her employment earnings toward
    the balloon payment was made as a couple or unilater-
    ally by the plaintiff. The parties agreed, however, that
    the balloon payment was to be made out of funds the
    plaintiff had saved and allocated. Following the balloon
    payment on the Worcester home, the defendant made
    two $10,000 mortgage payments, over and above the
    usual monthly payments due on the mortgage, on the
    Ashford home. The decision to make additional mort-
    gage payments on the Ashford home was made unilater-
    ally by the defendant.
    After the filing of this dissolution action and following
    the issuance of the automatic orders, the defendant
    transferred funds into Connecticut Higher Education
    Trust (CHET) accounts for the parties’ children and
    transferred additional funds into a CHET account for
    the defendant’s older child. The decision to transfer
    funds into the CHET accounts was made unilaterally
    by the defendant.
    The parties own a home and attached business in
    Nicaragua, which they purchased in 2015. Because of
    unrest in the country, estimates of the value of any
    equity in the property vary substantially. The parties
    agreed that if the country became more stable, discus-
    sions of the property and its possible disposition would
    be less theoretical. The parties also each own ten cows
    and their calves in Nicaragua, although the welfare of
    the animals is not known.
    Attorney Rachel Sarantopoulos, the family services
    counselor, conducted an evaluation. Her overall assess-
    ment was that both parties are able, loving parents.
    Sarantopoulos recommended that the plaintiff be per-
    mitted to relocate to Worcester and that her Worcester
    home be designated as primary for school purposes.
    Sarantopoulos otherwise recommended that the par-
    ties’ pendente lite shared custody plan, which had been
    entered into by agreement and managed by the parties
    with few conflicts, be continued.
    The court dissolved the marriage on the ground of
    irretrievable breakdown and entered the following
    orders relevant to this appeal. The court awarded no
    alimony to either party. The court awarded the parties’
    joint legal and physical custody of their children and
    entered a parenting time schedule. The court permitted
    the plaintiff to relocate to Worcester and designated
    the plaintiff’s residence as primary for purposes of
    school.1 The court ordered the defendant to continue
    to maintain the CHET accounts for the benefit of the
    parties’ children.
    The court ordered the defendant to pay child support
    in the amount of $325 per week. The court stated that
    such amount was ‘‘a downward deviation from the
    guideline amount of $473 based on the shared parenting
    plan, the increased commute associated with [the plain-
    tiff’s] residence in Worcester, [the defendant’s] variable
    income as well as his demonstrated earning capacity,
    which is very near or at the top of his salary range.’’
    The court ordered the defendant to pay the plaintiff
    ‘‘a lump sum property settlement of $52,500,’’ which,
    the court stated, ‘‘includes settlement for the plaintiff’s
    marital share of the Nicaragua house, partial reimburse-
    ment for funds transferred to the children’s CHET
    accounts and mortgage overpayments on the Ashford
    [home] made by the defendant.’’
    With respect to other property orders, the court
    ordered the defendant to transfer $175,000 to the plain-
    tiff from his ‘‘retirement funds/accounts of his choice
    . . . .’’ The court ordered the plaintiff to transfer her
    interest in the property in Nicaragua to the defendant
    and awarded the defendant ownership of all the cows
    and calves in Nicaragua.2 The court ordered that the
    parties retain all assets presently in their respective
    names, including the Ashford home, which would
    remain the property of the defendant, and the Worcester
    home, which would remain the property of the plaintiff.3
    On January 4, 2019, the defendant filed the present
    appeal. On January 14, 2019, the plaintiff filed a motion
    for order of attorney’s fees, requesting that the court
    order the defendant to pay the $25,000 retainer of her
    appellate attorney. The court granted the motion on
    August 23, 2019. The defendant thereafter amended his
    appeal to include a challenge to the court’s award of
    attorney’s fees.
    After filing this appeal, the defendant filed a motion
    for articulation, which the trial court denied. The defen-
    dant then filed a motion for review with this court. This
    court granted the motion in part and ordered the trial
    court ‘‘to articulate as to its determination of the parties’
    respective annual incomes and/or earning capacity, and
    the value at the time of the dissolution judgment of
    all assets that have been distributed, and the court’s
    rationale for its financial orders in light of the articu-
    lated findings.’’
    In response, the trial court issued a December 5, 2019
    articulation setting forth its findings (first articulation).
    The court stated that ‘‘shorter work weeks seemed
    appropriate’’ for the plaintiff, given the nature of her
    work. It credited the plaintiff’s explanation of her pay
    structure and evidence that full-time employment with
    her employer constituted less than forty hours per
    week. The court found that ‘‘[m]aintaining per diem
    employment maximizes the plaintiff’s hourly rate and
    allows for flexibility for caring for the children
    depending on the access schedule . . . .’’4 (Citation
    omitted.) The court rejected the defendant’s position
    at trial that it would be inequitable to allow the plaintiff
    to work less than forty hours per week and noted that
    the defendant’s proposed parenting plan had been
    designed to maximize opportunity for the plaintiff to
    work more hours.
    The court articulated that, although the defendant
    worked forty to forty-five hours per week, the number
    of hours he worked did not determine his income.
    Rather, the defendant’s income was dependent on the
    number of grant-funded projects being worked on at a
    particular time. The court stated that the defendant
    ‘‘works for an organization that caps his income at the
    nearly $200,000 per year that he was making at the time
    of the filing for dissolution and not the nearly $100,000
    that he was making at the time of the trial . . . .’’ (Cita-
    tion omitted.) It articulated its finding that the defen-
    dant ‘‘cannot make more than the salary cap but can
    make substantially less if there are fewer or no grant-
    funded projects. Line items in the active grants provide
    direct payments to the organization and the organiza-
    tion then pays the defendant.’’ The court stated that
    the defendant also consistently had earned nearly
    $200,000 in a similar role with a prior employer.
    The court credited the defendant’s testimony that the
    nature of his work and associated compensation will
    be somewhat variable. The court referenced testimony
    regarding the expiration of at least three grants and that
    the defendant and his colleagues were making efforts
    to replace those grants. The court found that the defen-
    dant’s earnings were at or near the top of his salary
    range from 2013 through 2017, before ‘‘dropping nearly
    50 percent to its current level.’’5 The court ‘‘did not find
    it credible that the defendant will be unable to earn
    more than he is making currently.’’
    The court articulated that, ‘‘[t]hroughout the mar-
    riage, the defendant continued to save for his retirement
    at a rate of roughly $500 per week . . . but declined
    to consider improvements on the marital home, a larger
    home, a larger and more comfortable family car and
    resisted the plaintiff’s urging for items to prepare for
    the arrival of the twins . . . .’’ (Citations omitted.)
    With respect to the court’s child support award, the
    court articulated: ‘‘In light of the court’s determination
    of earning capacity, child support based on the pre-
    sumptive amount associated with each party’s current
    income ($300 / week payable to [the plaintiff]) was
    determined to be unfair and inequitable. The court also
    determined that child support based upon the defen-
    dant’s consistent, prior income and the plaintiff’s cur-
    rent income would also be unfair and inequitable ($473
    per week payable to [the plaintiff]) given the defen-
    dant’s current income. Child support was awarded to
    [the plaintiff] at a rate of $325 per week, which is the
    same amount that the parties had agreed to pendente
    lite. This figure takes into account both earning capacity
    and variability of income on the defendant’s part as well
    as other factors including shared custody and increased
    commuting expenses previously cited within the judg-
    ment. Child support was awarded to [the plaintiff]
    because she makes less money than the defendant with
    credible reasons therefore. There was no evidence
    adduced that either party was inclined towards extrava-
    gances and [the defendant] raised sincere and credible
    concerns about the urgency of fully funding his retire-
    ment given the eight year age difference between him-
    self and the plaintiff . . . . He has both paid child sup-
    port at this rate and has continued to save roughly $500 /
    week towards his retirement.’’ (Citation omitted.)
    The court also articulated its decision with respect
    to the lump sum property settlement of $52,500. Specifi-
    cally, it stated: ‘‘[The additional mortgage payments on
    the Ashford home] came as a surprise to the plaintiff.
    The decision to make these payments as well as the
    deposits to CHET accounts held by the defendant were
    made unilaterally. The court noted that the plaintiff was
    not seeking that monies placed in [the defendant’s older
    child’s] account and in the accounts designated for each
    of the twins be returned but in the interest of equity
    and fairness the court’s cash settlement order included
    reimbursement for the use of marital funds transferred
    without the input of the plaintiff.’’ The court further
    stated: ‘‘[T]he defendant had made several significant,
    unilateral financial decisions during the course of the
    marriage and during the pendency of the dissolution.
    The court credited testimony that the defendant did not
    discuss his decision to make a $20,000 payment on the
    Ashford [home] mortgage . . . . After the filing for
    divorce, the defendant transferred $20,000 into [the par-
    ties’ children’s] CHET accounts and $40,000 into [the
    defendant’s older child’s] account . . . . These trans-
    fers were also not discussed with the plaintiff . . . .’’
    (Citations omitted.) The court stated that it had entered
    ‘‘no orders regarding the parties’ respective home[s]
    other than endorsing sole ownership without any claim
    by the other.’’
    The court also articulated that the defendant ‘‘had
    demonstrated inflexibility and that his loving support of
    [the plaintiff] had given way to hostility and parsimony.’’
    The court stated that the defendant ‘‘was protective of
    his own finances to the detriment of his relationship
    with the plaintiff and was resentful of challenges to his
    financial priorities and decisions.’’ The court concluded
    by stating that it had made its financial awards ‘‘based
    on financial inequities within their marital partnership.’’
    The defendant thereafter filed with this court a sec-
    ond motion for review, which was granted. This court
    ordered the trial court to articulate ‘‘specifically what
    dollar amount the court found for the parties’ earning
    capacities and/or annual incomes and the specific value
    found for each of the assets.’’ On January 24, 2020, the
    trial court issued its articulation (second articulation),6
    in which it stated that it found the defendant to have
    an earning capacity of $198,536 per year. It stated:
    ‘‘[C]alculations were based on this figure and a net
    income of $138,424, as reported on his financial affidavit
    of September, 2017. [The defendant] reported having
    earned: $184,000 in 2016; $180,000 in 2015; $202,000 in
    2014 and $195,000 in 2013.’’ The court articulated that
    it found the plaintiff’s income to be $56,576, with a net
    income of $49,192, and explained that this income was
    reported in the plaintiff’s financial affidavit of Septem-
    ber, 2018. See part II of this opinion. The court found
    the value of the CHET accounts for each of the parties’
    children to be $11,656.07 and the value of the CHET
    account for the defendant’s older child to be $11,656.07.
    See footnote 11 of this opinion. Additional facts will be
    set forth as necessary.
    I
    The defendant’s first claim on appeal is that the court
    erred in calculating the presumptive child support
    amount pursuant to the guidelines. Specifically, he con-
    tends that the court improperly calculated the presump-
    tive amount on the basis of his earning capacity rather
    than his actual income. We disagree.
    We first set forth applicable legal principles. ‘‘Under
    the [child support] guidelines, the child support obliga-
    tion first is determined without reference to earning
    capacity, and earning capacity becomes relevant only
    if a deviation from the guidelines is sought’’ under § 46b-
    215a-5c (b) (1) (B) of the Regulations of Connecticut
    State Agencies. (Internal quotation marks omitted.) Fox
    v. Fox, 
    152 Conn. App. 611
    , 635, 
    99 A.3d 1206
    , cert.
    denied, 
    314 Conn. 945
    , 
    103 A.3d 977
     (2014). ‘‘[T]he
    amount of support determined without reference to the
    deviation criteria is presumed to be the correct amount
    of support, and that presumption may only be rebutted
    by a specific finding on the record that the application
    of the guidelines would be inequitable or inappropriate
    under the circumstances of a particular case. When the
    latter is true, [§ 46b-215a-5c (b) (1) (B)] allows deviation
    from the guidelines on the basis of a parent’s earning
    capacity.’’ (Internal quotation marks omitted.) Id.
    ‘‘Our courts have interpreted this statutory and regu-
    latory language as requiring three distinct findings in
    order for a court to properly deviate from the child
    support guidelines in fashioning a child support order:
    (1) a finding of the presumptive child support amount
    pursuant to the guidelines; (2) a specific finding that
    application of such guidelines would be inequitable and
    inappropriate; and (3) an explanation as to which devia-
    tion criteria the court is relying on to justify the devia-
    tion.’’ Righi v. Righi, 
    172 Conn. App. 427
    , 436–37, 
    160 A.3d 1094
     (2017).
    ‘‘This court has stated that the reason why a trial court
    must make an on-the-record finding of the presumptive
    support amount before applying the deviation criteria
    is to facilitate appellate review in those cases in which
    the trial court finds that a deviation is justified. . . .
    In other words, the finding will enable an appellate
    court to compare the ultimate order with the guideline
    amount and make a more informed decision on a claim
    that the amount of the deviation, rather than the fact
    of a deviation, constituted an abuse of discretion.’’ (Cita-
    tion omitted; internal quotation marks omitted.)
    Budrawich v. Budrawich, 
    132 Conn. App. 291
    , 300, 
    32 A.3d 328
     (2011).
    We next set forth our standard of review, which the
    parties dispute. The defendant contends that his claim
    involves the question of whether, and to what extent,
    the child support guidelines apply, which he maintains
    is a question of law subject to plenary review. The
    plaintiff responds that, because the issue in the present
    case is the application, not the interpretation, of the
    guidelines, the proper standard of review is abuse of
    discretion. We conclude that resolution of the defen-
    dant’s claim requires us to interpret the language used
    in the court’s memorandum of decision and subsequent
    articulations to determine whether the court calculated
    the presumptive support amount on the basis of the
    defendant’s earning capacity, as the defendant claims,
    or on the basis of his actual income. ‘‘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 construed 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 inter-
    pretation 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 construction as a whole.’’
    (Internal quotation marks omitted.) Cunningham v.
    Cunningham, 
    204 Conn. App. 366
    , 373, 
    254 A.3d 330
    (2021).
    We conclude that the defendant’s claim fails on the
    basis of the plain language used by the court. In its first
    articulation, the court expressly stated that it had found
    ‘‘the presumptive amount associated with each party’s
    current income . . . .’’ That presumptive amount was
    $300 weekly. This language demonstrates that the court
    used the defendant’s actual income in calculating the
    presumptive support amount. Accordingly, we reject
    the defendant’s claim to the contrary.
    Having concluded that the court calculated the pre-
    sumptive amount on the basis of the defendant’s actual
    income, we note the subsequent findings of the court.
    The court found that the presumptive amount ‘‘was
    determined to be unfair and inequitable’’ and turned to
    the application of deviation criteria. It deviated upward
    on the basis of the defendant’s earning capacity. Using
    the ‘‘defendant’s consistent, prior income and the plain-
    tiff’s current income,’’ the court calculated a support
    amount of $473 weekly. It determined that that amount,
    too, was unfair and inequitable. It then deviated down-
    ward, mentioning the parties’ shared custody, the defen-
    dant’s variability of income and his increased commut-
    ing expenses in connection with the plaintiff’s move to
    Worcester. The court arrived at a child support amount
    of $325 weekly, which it noted was the same amount
    that the parties had agreed to pendente lite. The court
    further noted that the defendant had been able to com-
    ply with paying child support at this rate while also
    contributing approximately $500 per week to fund his
    retirement.
    The defendant, in his principal appellate brief, omits
    any reference to or discussion of the court’s explanation
    in its articulation that it had found a presumptive sup-
    port amount of $300 on the basis of the parties’ current
    incomes.7 In his reply brief, the defendant argues for
    the first time on appeal that ‘‘[t]he fact that the court
    was able in one of its articulations to identify the pre-
    sumptive amount based on [the defendant’s] actual
    income does not mean that the court used this number
    in calculating child support, or deviated from this num-
    ber to arrive at its child support order.’’ He further
    argues in his reply brief that the articulation is inconsis-
    tent with the court’s memorandum of decision. We
    decline to address these contentions because the defen-
    dant raised them for the first time on appeal in his reply
    brief. See Radcliffe v. Radcliffe, 
    109 Conn. App. 21
    , 27,
    
    951 A.2d 575
     (2008) (‘‘It is a well established principle
    that arguments cannot be raised for the first time in a
    reply brief. . . . Our practice requires an appellant to
    raise claims of error in his original brief, so that the
    issue as framed by him can be fully responded to by
    the appellee in its brief, and so that we can have the full
    benefit of that written argument.’’ (Internal quotation
    marks omitted.)); see also Grimm v. Grimm, 
    276 Conn. 377
    , 394 n.19, 
    886 A.2d 391
     (2005), cert. denied, 
    547 U.S. 1148
    , 
    126 S. Ct. 2296
    , 
    164 L. Ed. 2d 815
     (2006).
    Lastly, the defendant argues that the court also failed
    to make a specific finding on the record as to why an
    obligation calculated in accordance with the defen-
    dant’s actual income would be inequitable or inappro-
    priate. We disagree with the defendant that the court’s
    findings were deficient in this respect.
    In support of his argument, the defendant relies on
    Barcelo v. Barcelo, 
    158 Conn. App. 201
    , 215, 
    118 A.3d 657
    , cert. denied, 
    319 Conn. 910
    , 
    123 A.3d 882
     (2015).
    In that case, the trial court found that the defendant,
    at the time of the dissolution, was earning a salary of
    $70,000 and a ‘‘ ‘discretionary bonus in an undetermined
    amount.’ ’’ Id., 205. In awarding child support, the court
    failed to identify a presumptive support amount calcu-
    lated on the basis of the defendant’s current income.
    Id., 215. Instead, the court reviewed the defendant’s
    prior annual net earnings and imputed an earning capac-
    ity to the defendant of $250,000. Id. The court based
    its child support order on that earning capacity. Id. The
    court then further ordered the defendant to pay the
    plaintiff 15 percent of any bonus he earned. Id.
    On appeal, the plaintiff in Barcelo claimed that ‘‘the
    court erred by entering a supplemental child support
    order that awarded her 15 percent of the defendant’s
    future bonus income without adequately considering
    the financial needs of the parties’ minor children or
    abiding by the child support guidelines.’’ Id., 207. This
    court found the trial court’s supplemental child support
    order improper for several reasons, stating in part: ‘‘The
    court in the present case failed to cite the presumptive
    support amount calculated with the defendant’s actual
    net income, and then did not invoke the defendant’s
    earning capacity as a deviation criterion in calculating
    his child support obligation. It also did not explain why
    an obligation calculated in accordance with the defen-
    dant’s actual income, pursuant to the child support
    guidelines, would be inequitable or inappropriate, thus
    warranting instead an obligation calculated in accor-
    dance with his earning capacity.’’ Id., 215.
    In Barcelo, the trial court failed to identify the pre-
    sumptive amount of child support, imputed to the defen-
    dant a $250,000 earning capacity, and then ‘‘ordered the
    defendant to pay 15 percent of any of his bonus income,
    not 15 percent of any bonus income in excess of his
    $250,000 earning capacity.’’ Id., 215. ‘‘As a result of this
    apparent ambiguity, the court, without justifying a devi-
    ation, permitted the plaintiff to ‘double dip’ and collect
    child support in excess of the child support guidelines
    with respect to whatever bonus income the defendant
    earned above his $70,000 salary but below his imputed
    earning capacity of $250,000.’’ Id., 215–16.
    The defendant also relies on Fox v. Fox, supra, 
    152 Conn. App. 637
    , another case in which the trial court
    imputed income to the defendant and calculated his
    child support obligation on the basis of that imputed
    income, without ever having calculated the defendant’s
    presumptive child support obligation on the basis of
    his actual income. This court stated: ‘‘Because the court
    did not treat the defendant’s earning capacity as a devia-
    tion criterion, it did not subject the plaintiff’s position
    that the court should base the defendant’s modified
    child support obligation on his earning capacity instead
    of his actual income to the rigorous requirement of
    a specific finding on the record that the presumptive
    support amount would be inequitable or inappropriate.
    . . . Such a finding must include a statement of the
    presumptive support amount and [an explanation of]
    how application of the deviation criteri[on] justifies the
    variance. . . . Even though the court spoke generally
    of certain factors on which it relied in deciding to
    impute employment and investment income to the
    defendant . . . it did not articulate why the defen-
    dant’s imputed income would be a more appropriate or
    equitable basis for calculating the defendant’s modified
    child support obligation than the defendant’s actual
    income or the presumptive support amount range . . .
    calculated in accordance with the defendant’s actual
    income. The court’s rationale for using the defendant’s
    imputed income instead of his actual income in its cal-
    culations also lacks any reference to the demonstrated
    needs of the minor children, which further undermines
    any justification for the variance. Affirming the judg-
    ment with respect to the child support orders would
    amount to sanctioning the court’s bypassing of and
    noncompliance with the guidelines’ clear and firm
    requirements regarding the use of deviation criteria and
    presumptive support amounts.’’ (Citations omitted;
    internal quotation marks omitted.) 
    Id.,
     639–40.
    Unlike the courts in Barcelo and Fox, the court in
    the present case provided sufficient justification for
    application of the deviation criteria of earning capacity.
    Specifically, the court calculated the presumptive sup-
    port amount using the defendant’s then current income
    and found such amount to be ‘‘unfair and inequitable.’’ It
    found in its memorandum of decision that the defendant
    possessed an earning capacity that was ‘‘very near or
    at the top of his salary range.’’ The court expressly
    stated in its first articulation that the defendant’s earn-
    ings were ‘‘at or near the top of his salary range in 2013
    . . . 2014 . . . 2015 . . . 2016 . . . and 2017 . . .
    before dropping nearly 50 percent to its current level.’’
    (Citations omitted.) The court referenced the plaintiff’s
    testimony that the defendant had not discussed with
    her any anticipated, precipitous drop in his income. The
    court ‘‘did not find it credible that the defendant will
    be unable to earn more than he is making currently,’’
    which, at the time of trial, was approximately $100,000
    annually. The court then expressly deviated from the
    presumptive amount on the basis of the defendant’s
    earning capacity. In light of these findings, we are not
    persuaded that the court provided insufficient justifica-
    tion for applying the deviation criteria of earning capac-
    ity. See Syragakis v. Syragakis, 
    79 Conn. App. 170
    , 177,
    
    829 A.2d 885
     (2003) (court made all necessary findings
    when it found presumptive amount, determined that
    such amount ‘‘would be inequitable or inappropriate in
    this particular case,’’ and identified proper criteria for
    deviating from guidelines’ presumptive amount (inter-
    nal quotation marks omitted)).
    II
    The defendant’s second claim on appeal is that the
    court erred in basing its child support award on
    improper incomes for both parties. First, he argues that
    the court’s determination of his earning capacity was
    clearly erroneous. Second, he argues that the court used
    the wrong actual income for the plaintiff, and third, he
    argues that the court should have imputed an earning
    capacity to the plaintiff reflective of more than an eigh-
    teen hour work week. We disagree.
    We first set forth our standard of review. ‘‘An appel-
    late court will not disturb a trial court’s orders in domes-
    tic relations cases unless the court has abused its discre-
    tion or it is found that it could not reasonably conclude
    as it did, based on the facts presented. . . . It is within
    the province of the trial court to find facts and draw
    proper inferences from the evidence presented. . . .
    In determining whether a trial court has abused its
    broad discretion in domestic relations matters, we
    allow every reasonable presumption in favor of the
    correctness of its action. . . . [T]o conclude that the
    trial court abused its discretion, we must find that the
    court either incorrectly applied the law or could not
    reasonably conclude as it did. . . . Appellate review
    of a trial court’s findings of fact is governed by the
    clearly erroneous standard of review. . . . A finding
    of fact is clearly erroneous when there is no evidence
    in the record to support it . . . or when although there
    is evidence to support it, the reviewing court on the
    entire evidence is left with the definite and firm convic-
    tion that a mistake has been committed.’’ (Internal quo-
    tation marks omitted.) Milazzo-Panico v. Panico, 
    103 Conn. App. 464
    , 467–68, 
    929 A.2d 351
     (2007).
    A
    The defendant first argues that the court’s determina-
    tion of his earning capacity was clearly erroneous. Spe-
    cifically, he argues that the evidence at trial established
    that the defendant’s income is ‘‘dependent on factors
    outside of his control.’’ In support of this argument,
    he references the trial court’s finding that his income
    ‘‘depends on the number of grant-funded projects that
    are extant at any particular time.’’ He further points to
    the expiration of three grants following the defendant’s
    submission of his September, 2017 financial affidavit.
    ‘‘It is well established that the trial court may under
    appropriate circumstances in a marital dissolution pro-
    ceeding base financial awards on the earning capacity
    of the parties rather than on actual earned income. . . .
    Earning capacity, in this context, is not an amount
    which a person can theoretically earn, nor is it confined
    to actual income, but rather it is an amount which a
    person can realistically be expected to earn considering
    such things as his vocational skills, employability, age
    and health.’’ (Internal quotation marks omitted.)
    Milazzo-Panico v. Panico, 
    supra,
     
    103 Conn. App. 468
    .
    We are not persuaded that the court’s determination
    of the defendant’s earning capacity was clearly errone-
    ous. Specifically, the court’s finding that the defendant
    has an earning capacity of $198,536 is supported by
    evidence in the record of the defendant’s prior earnings.
    The court found that the defendant reported having
    earned ‘‘$184,000 in 2016; $180,000 in 2015; $202,000 in
    2014, and $195,000 in 2013.’’
    Moreover, the court reasonably determined that the
    defendant realistically could be expected to earn more
    than he was currently earning at the time of trial. The
    court found that the defendant’s income depends on
    the number of grants that he applies for and receives.
    The court considered the expiration of three grants
    and noted the defendant’s testimony that he and his
    colleagues were making efforts to replace those grants.
    The court expressly ‘‘did not find it credible that the
    defendant will be unable to earn more than he is making
    currently,’’ which, at the time of trial, was approxi-
    mately $100,000. ‘‘[T]he sifting and weighing of evidence
    is peculiarly the function of the trier [of fact]. [N]othing
    in our law is more elementary than that the trier [of
    fact] is the final judge of the credibility of witnesses
    and of the weight to be accorded to their testimony.
    . . . The trier has the witnesses before it and is in the
    position to analyze all the evidence. The trier is free to
    accept or reject, in whole or in part, the testimony
    offered by either party.’’ (Internal quotation marks omit-
    ted.) Elia v. Elia, 
    99 Conn. App. 829
    , 835, 
    916 A.2d 845
     (2007).
    Because the court’s finding is supported by the evi-
    dence and we are not left with the definite and firm
    conviction that a mistake has been committed, we will
    not disturb the court’s finding.
    B
    The defendant’s second argument is that the court
    erred in its calculation of the plaintiff’s income. We
    conclude that the court misstated the plaintiff’s income
    but that such misstatement amounted to a scrivener’s
    error and is therefore of no consequence.
    The following additional facts are relevant. In its sec-
    ond articulation, the court stated that it found the plain-
    tiff’s income to be $56,576, with a net income of $49,192,
    and explained that this income was reported in the
    plaintiff’s financial affidavit of September, 2018. As the
    defendant points out in his brief, the plaintiff’s Septem-
    ber 4, 2018 financial affidavit reported annual gross
    income of $41,600 and net income of $34,944. The plain-
    tiff’s May 7, 2019 financial affidavit, which was filed on
    May 13, 2019, reported significantly higher annual gross
    income of $56,576 and net income of $49,192.
    The defendant argues that, ‘‘based on the court’s
    articulation, it is clear that it did not in fact base its
    child support award on the plaintiff’s actual income at
    the time of the dissolution. Indeed, the court could not
    possibly have based its child support award on actual
    income of $56,576 gross because, at the time of the
    decision, the plaintiff had not yet filed that financial
    affidavit and instead reported actual income of
    $41,600.’’ (Emphasis omitted.) The plaintiff agrees that
    the court misstated the plaintiff’s income in its second
    articulation but contends that such misstatement was
    a scrivener’s error. The plaintiff maintains that the court
    could not have used the income numbers from a finan-
    cial affidavit that did not yet exist when it performed
    the calculations. She argues that ‘‘[t]he only logical read-
    ing is that the trial court correctly stated that it had
    ‘found [the plaintiff’s] annual income to be [the net and
    gross amounts] reported in her financial affidavit of
    September, 2018,’ but accidentally wrote the wrong
    numbers, after correctly using the September, 2018
    numbers in its actual calculations performed over a
    year before.’’ (Emphasis omitted.) See In re S.D., 
    115 Conn. App. 111
    , 120, 
    972 A.2d 258
     (2009) (trial court’s
    finding that respondent had not visited with child since
    child was five months old was clearly erroneous but
    that word ‘‘month’’ appeared to be scrivener’s error).
    We agree with the plaintiff that the court’s misstatement
    of the plaintiff’s income amounted to a scrivener’s error,
    where it properly referenced the applicable financial
    affidavit but improperly recorded the numbers reported
    on the later affidavit.
    C
    The defendant’s third argument related to his claim
    of improper income determinations by the trial court
    is that the court abused its discretion in failing to impute
    an earning capacity to the plaintiff reflective of more
    than an eighteen hour work week. We disagree.
    In its first articulation, the court stated that ‘‘[m]uch
    was made during the trial of whether or not it would
    be equitable to allow [the plaintiff] to work less than
    forty hours per week if [the defendant] was expected
    to work forty or more hours per week.’’ Ultimately, the
    court found that the ‘‘nature of nursing as a profession
    can require intense interaction with others which would
    argue against the propriety of each nurse working as
    many hours and shifts as might be theoretically avail-
    able . . . .’’ (Citation omitted.) The court found that
    ‘‘[m]aintaining per diem employment maximizes the
    plaintiff’s hourly rate and allows for flexibility for caring
    for the children depending on the access schedule
    . . . .’’ (Citation omitted.)
    As explained previously in this opinion, ‘‘[i]n marital
    dissolution proceedings, under appropriate circum-
    stances the trial court may base financial awards on
    the earning capacity rather than the actual earned
    income of the parties . . . .’’ (Emphasis in original;
    internal quotation marks omitted.) Brown v. Brown,
    
    148 Conn. App. 13
    , 21, 
    84 A.3d 905
    , cert. denied, 
    311 Conn. 933
    , 
    88 A.3d 549
     (2014). Having thoroughly
    reviewed the record, we conclude that it supports the
    trial court’s findings and that the court did not abuse
    its discretion in calculating child support on the basis
    of the plaintiff’s actual income, rather than attributing
    to her a greater earning capacity.
    On the basis of the foregoing, we reject the defen-
    dant’s claim that the court erred in determining the
    parties’ income.
    III
    The defendant’s third claim on appeal is that, ‘‘[b]y
    ordering [him] to reimburse the plaintiff for making
    voluntary payments toward the principal mortgage on
    the marital home and for making contributions to the
    children’s CHET accounts, the court effectively made
    a finding of dissipation, but failed to meet the necessary
    elements for such a finding.’’ The plaintiff responds that
    the court properly divided the assets in the marital
    estate considering the defendant’s ‘‘unilateral financial
    decisions, made with marital assets when the marriage
    was in trouble or after the plaintiff filed for divorce,
    [which] aggravated the parties’ difficulties, and sought
    to restrict how the marital estate could be divided.’’ We
    agree with the plaintiff.
    The following additional facts and procedural history
    are relevant to this claim. The plaintiff, in her proposed
    orders, requested that the court order the defendant to
    pay her a lump sum property settlement of $60,000,
    which, the plaintiff maintained, ‘‘shall equalize the [par-
    ties’] cash assets and reimburse the plaintiff, in part,
    for the defendant’s withdrawal of some $100,000 over
    the course of the past two years.’’ In its memorandum
    of decision, the court ordered the defendant to pay the
    plaintiff ‘‘a lump sum property settlement of $52,500,’’
    which, the court stated, ‘‘includes settlement for the
    plaintiff’s marital share of the Nicaragua house,8 partial
    reimbursement for funds transferred to the children’s
    CHET accounts and mortgage overpayments on the
    Ashford [home] made by the defendant.’’ (Footnote
    added.) The funds transferred to the children’s CHET
    accounts included $10,000 into each of the CHET
    accounts for the parties’ children and $40,000 into the
    CHET account for the defendant’s older child. The mort-
    gage ‘‘overpayments’’ included two $10,000 mortgage
    payments on the Ashford home. The court found that
    the decisions to transfer marital assets, into the chil-
    dren’s CHET accounts and into additional mortgage
    payments on the Ashford home, were made unilaterally
    by the defendant. In its first articulation, the court noted
    ‘‘that the plaintiff was not seeking that [moneys] placed
    in [the defendant’s older child’s] account and in the
    accounts designated for each of the twins be returned
    but in the interest of equity and fairness the court’s
    cash settlement order included reimbursement for the
    use of marital funds transferred without the input of
    the plaintiff.’’
    We first must resolve the parties’ dispute regarding
    the applicable standard of review of this claim. The
    defendant contends that our standard of review is ple-
    nary because this court must address the question of
    what, as a matter of law, constitutes dissipation.9 The
    plaintiff contends that we must review the court’s ulti-
    mate orders for an abuse of discretion and its factual
    findings for clear error. We conclude that the defen-
    dant’s claim first requires us, as a preliminary matter,
    to interpret the judgment of the trial court. ‘‘Because
    [t]he construction of a judgment is a question of law
    for the court . . . our review of the . . . claim is ple-
    nary. As a general rule, judgments are to be construed
    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 circum-
    stances 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 judg-
    ment should admit of a consistent construction as a
    whole.’’ (Internal quotation marks omitted.) Cunning-
    ham v. Cunningham, supra, 
    204 Conn. App. 373
    .
    We begin our analysis by addressing the defendant’s
    contention that, ‘‘[a]lthough the court did not use the
    word ‘dissipation,’ it is clear that is what the court
    intended.’’ ‘‘Generally, dissipation is intended to
    address the situation in which one spouse conceals,
    conveys or wastes marital assets in anticipation of a
    divorce. . . . Most courts have concluded that some
    type of improper conduct is required before a finding of
    dissipation can be made. Thus, courts have traditionally
    recognized dissipation in the following paradigmatic
    contexts: gambling, support of a paramour, or the trans-
    fer of an asset to a third party for little or no consider-
    ation. Well-defined contours of the doctrine are some-
    what elusive, however, particularly in more factually
    ambiguous situations.’’ (Internal quotation marks omit-
    ted.) Powell-Ferri v. Ferri, 
    326 Conn. 457
    , 469–70, 
    165 A.3d 1124
     (2017).
    In determining whether the trial court’s order, in
    effect, constituted a finding that the defendant had
    engaged in dissipation of marital assets, we first note
    that the term ‘‘dissipation’’ does not appear anywhere
    in the court’s memorandum of decision or subsequent
    articulations. Moreover, the language that the court did
    use—describing the award to the plaintiff as being made
    ‘‘in the interest of equity and fairness’’—is consistent
    with the equitable determinations involved in the distri-
    bution of marital property. Lastly, we do not conclude
    that the court’s use of the term ‘‘reimbursement’’ was an
    indication that it was relying on the dissipation doctrine.
    Indeed, the defendant was not ordered to ‘‘reimburse’’
    the plaintiff for the loss of funds that no longer existed
    because of financial misconduct on the part of the
    defendant. Rather, the marital property merely had been
    changed into another form. In sum, the trial court’s
    order rested not on a finding that the defendant had
    engaged in financial misconduct or intentionally had
    wasted marital assets but rather on its finding that the
    defendant unilaterally had allotted portions of the mari-
    tal estate solely in accordance with his own financial
    priorities. Thus, we conclude that the court’s order did
    not invoke the doctrine of dissipation.
    Having determined that the court’s order did not, in
    effect, constitute a finding of dissipation, we consider
    whether the court’s order that the defendant pay the
    plaintiff $52,500 constituted an abuse of discretion.
    General Statutes § 46b-81 governs the distribution
    of the assets in a dissolution case. Section 46b-81 (a)
    authorizes the court to ‘‘assign to either spouse all or
    any part of the estate of the other spouse. . . .’’ Section
    46b-81 (c) provides for the court’s consideration of ‘‘the
    length of the marriage, the causes for the . . . dissolu-
    tion of the marriage . . . the age, health, station, occu-
    pation, amount and sources of income, earning capac-
    ity, vocational skills, education, employability, estate,
    liabilities and needs of each of the parties and the oppor-
    tunity of each for future acquisition of capital assets
    and income. The court shall also consider the contribu-
    tion of each of the parties in the acquisition, preserva-
    tion or appreciation in value of their respective estates.’’
    ‘‘[A] fundamental principle in dissolution actions is
    that a trial court may exercise broad discretion in . . .
    dividing property as long as it considers all relevant
    statutory criteria. . . . While the trial court must con-
    sider the delineated statutory criteria [when allocating
    property], no single criterion is preferred over others,
    and the court is accorded wide latitude in varying the
    weight placed upon each item under the peculiar cir-
    cumstances of each case. . . . In dividing up property,
    the court must take many factors into account. . . . A
    trial court, however, need not give each factor equal
    weight . . . or recite the statutory criteria that it con-
    sidered in making its decision or make express findings
    as to each statutory factor.’’ (Internal quotation marks
    omitted.) Kent v. DiPaola, 
    178 Conn. App. 424
    , 431–32,
    
    175 A.3d 601
     (2017).
    The specified criteria in § 46b-81 are not exhaustive,
    and the court properly may consider other equitable
    factors when crafting its property distribution orders.
    ‘‘Although created by statute, a dissolution action is
    essentially equitable in nature. . . . The power to act
    equitably is the keystone to the court’s ability to fashion
    relief in the infinite variety of circumstances which arise
    out of the dissolution of a marriage. . . . [Section] 46b-
    81 sets forth certain criteria for the court to consider
    in making an assignment of property. Although in mak-
    ing its financial determinations the court is required to
    consider these criteria . . . in the exercise of its inher-
    ent equitable powers it may also consider any other
    factors which may be appropriate for a just and equita-
    ble resolution of the marital dispute.’’ (Citations omit-
    ted; internal quotation marks omitted.) Robinson v.
    Robinson, 
    187 Conn. 70
    , 71–72, 
    444 A.2d 234
     (1982).
    In the present case, the court found that ‘‘[t]he evi-
    dence elicited supported the court’s determination that
    [the defendant] was protective of his own finances to
    the detriment of his relationship with the plaintiff and
    was resentful of challenges to his financial priorities
    and decisions.’’ Moreover, the court specifically found
    that the additional mortgage payments for the Ashford
    home and the CHET deposits into the three accounts
    were unilateral decisions of the defendant. These find-
    ings are supported by evidence in the record. Specifi-
    cally, the defendant testified that he had made two
    $10,000 payments on the Ashford home mortgage in
    June and August, 2016. When questioned regarding the
    $20,000 sum of the mortgage payments, the defendant
    testified that he probably did not discuss the payments
    with the plaintiff before making them but that, when
    he did discuss them with her, she was ‘‘very angry about
    it.’’ With respect to the deposits into the CHET accounts
    for the parties’ children, the defendant was asked
    whether he discussed them with the plaintiff and he
    responded, ‘‘[W]hen I put in the $10,000 [each], that
    was after her filing for divorce and I figured then I
    would just decide that on my own.’’ As to his older
    child’s CHET account, the defendant testified that he
    deposited $40,000 into it and that he did not remember
    whether he told the plaintiff he had made such a deposit.
    The plaintiff, both in her proposed orders and in her
    testimony at trial, sought a lump sum property distribu-
    tion award in consideration of these unilateral financial
    transactions.10 She testified that she believed a $60,000
    lump sum award would be fair because she ‘‘fe[lt] that
    [the defendant] has systematically withdrawn large
    sums of money in order to pay down his personal debt,
    his mortgage, increase the CHET funds of [his older
    child]. [The defendant] stated in the past . . . while
    divorcing . . . his first wife, this was a pattern he had
    created in order to avoid paying her any money, and I
    believe he’s doing the same here.’’ She further clarified,
    when asked whether she was ‘‘still looking for $60,000
    even though [the defendant had] been funding the chil-
    dren’s education,’’ that her ‘‘desire to have the $60,000
    did not factor on the CHET account[s] alone.’’
    In rendering its property division orders, the court
    considered the defendant’s several unilateral financial
    transactions, which, although they increased the equity
    in the Ashford home and set aside funds for the three
    children’s college education, were made without the
    input of the plaintiff and had the effect of reducing the
    liquid assets available for distribution. Having reviewed
    the evidence before the court, we cannot conclude that
    the court abused its broad discretion in dividing the
    parties’ property as it did.11
    IV
    The defendant’s fourth claim on appeal is that the
    court erred in awarding the plaintiff appellate counsel
    fees. We disagree.
    The following additional procedural history is rele-
    vant to this claim. Following the defendant’s appeal to
    this court, the plaintiff filed a motion for an order of
    attorney’s fees, in which she requested that the defen-
    dant be ordered to pay the $25,000 retainer required
    by the plaintiff’s appellate attorney. The court held a
    hearing on the plaintiff’s motion on May 13, 2019. Both
    parties submitted financial affidavits and testified. The
    defendant testified that he had borrowed money from
    his brother to pay his appellate attorney. He testified
    that he did not have any liquid assets, had incurred
    credit card debt, and thought that he could not access
    his retirement funds without incurring taxes and penal-
    ties. He testified that the estate of his mother was being
    handled by his two siblings and that he did not know
    the monetary value of it. The plaintiff also testified that
    she had borrowed funds from her siblings to pay her
    appellate attorney’s retainer. She testified that she
    anticipated owing anywhere between $50,000 and, more
    likely, $80,000 in attorney’s fees by the end of the appel-
    late process.
    On August 23, 2019, the court issued its memorandum
    of decision in which it granted the plaintiff’s motion for
    attorney’s fees. The court made the following findings
    of fact in support of its award: the defendant has a
    demonstrated earning capacity that far exceeds his cur-
    rent income, and, even with the reduced income, he
    still has maintained a higher income than the plaintiff;
    the defendant has access to substantial retirement
    funds; the defendant’s assets are nearly double those
    of the plaintiff, including the defendant’s substantial
    equity in his real estate holdings; the amount required
    to retain appellate counsel is nearly one half of the
    amount of the financial award made to the plaintiff in
    the dissolution judgment, and requiring the plaintiff to
    spend those funds on appellate counsel to defend the
    appeal of the defendant, who has substantially greater
    assets available to him, would undermine the court’s
    purpose in making the financial award; and the plaintiff
    lacked sufficient liquid funds to defend against the
    appeal. Taking into consideration the criteria contained
    in General Statutes §§ 46b-62 (a) and 46b-82 and in our
    Supreme Court’s decision in Hornung v. Hornung, 
    323 Conn. 144
    , 169–70, 
    146 A.3d 912
     (2016), the court
    ordered the defendant to pay the plaintiff $25,000 for
    the retainer costs of her appellate counsel.
    ‘‘Section 46b-62 (a) authorizes the trial court to award
    attorney’s fees in a dissolution action when appropriate
    in light of the respective financial abilities of the parties
    and the equitable factors listed in § 46b-82. . . . [W]e
    [have] stated three broad principles by which these
    statutory criteria are to be applied. First, such awards
    should not be made merely because the obligor has
    demonstrated an ability to pay. Second, where both
    parties are financially able to pay their own fees and
    expenses, they should be permitted to do so. Third,
    where, because of other orders, the potential obligee
    has ample liquid funds, an allowance of [attorney’s]
    fees is not justified. . . .
    ‘‘A determination of what constitutes ample liquid
    funds . . . requires . . . an examination of the total
    assets of the parties at the time the award is made. . . .
    We have recognized, however, that [t]he availability of
    sufficient cash to pay one’s attorney’s fees is not an
    absolute litmus test . . . . [A] trial court’s discretion
    should be guided so that its decision regarding attor-
    ney’s fees does not undermine its purpose in making
    any other financial award. . . .
    ‘‘Whether to allow [attorney’s] fees, and if so in what
    amount, calls for the exercise of judicial discretion by
    the trial court. . . . An abuse of discretion in granting
    [attorney’s] fees will be found only if [an appellate
    court] determines that the trial court could not reason-
    ably have concluded as it did.’’ (Citations omitted; inter-
    nal quotation marks omitted.) Hornung v. Hornung,
    supra, 
    323 Conn. 169
    –70.
    The defendant contends that the court’s award of
    attorney’s fees runs afoul of our Supreme Court’s deci-
    sion in Hornung. In Hornung, the court awarded the
    plaintiff $100,000 in trial attorney’s fees and $40,000 in
    appellate attorney’s fees. Id., 168. The defendant
    claimed on appeal that ‘‘the plaintiff received ample
    liquid funds from the trial court’s judgment with which
    to pay her attorney’s fees, and that the trial court’s
    conclusion that not awarding her attorney’s fees would
    undermine its other awards to her was unreasonable.’’
    Id., 168–69. Our Supreme Court agreed with the defen-
    dant. It first considered that the trial attorney’s fees
    award ‘‘represent[ed] a very small portion of the liquid
    assets awarded to the plaintiff in the trial court’s judg-
    ment.’’ Id., 173. Specifically, this court noted that ‘‘the
    plaintiff [was to] receive liquid assets totaling $2,577,000
    within three months of the judgment’’ and that the fee
    award ‘‘represent[ed] only 4 percent of this amount.’’
    Id. The plaintiff was to receive ‘‘$2,082,000, the amount
    owed to her under the [parties’ prenuptial] agreement,
    within sixty days of the judgment; $40,000 per month
    in periodic alimony and child support, starting twelve
    days from the judgment; and $7.5 million in lump sum
    alimony, payable in biannual installments of $375,000,
    starting two and one-half months from the judgment.’’
    Id. The Supreme Court concluded that, ‘‘given the vast
    liquid assets awarded to the plaintiff, and the modest
    nature of the attorney’s fees when compared with those
    assets, the equitable factors in § 46b-82, as incorporated
    into § 46b-62, do not justify the award.’’ Id., 177.
    We conclude that Hornung is distinguishable from
    the present case in which, as the defendant recognizes,
    ‘‘neither party had the liquid funds available to pay their
    respective appellate counsel fee retainers.’’ The present
    case is more akin to Misthopoulos v. Misthopoulos, 
    297 Conn. 358
    , 386–87, 
    999 A.2d 721
     (2010), in which our
    Supreme Court rejected the defendant’s argument that
    the trial court abused its discretion in awarding attor-
    ney’s fees. Our Supreme Court determined that the
    majority of assets awarded to the plaintiff in the dissolu-
    tion were not liquid, noting that ‘‘$2.6 million of the
    approximately $3.2 million in assets awarded to the
    plaintiff consisted of the family home in which the plain-
    tiff and the parties’ three minor children resided’’ and
    ‘‘also included her interest in a trust . . . certain retire-
    ment accounts, vested stock and vested stock
    options.’’ 
    Id.
    In the present case, the court expressly found that
    the plaintiff lacked the liquid assets to pay her attorney’s
    appellate retainer. Indeed, several of the assets awarded
    to the plaintiff in the dissolution judgment were not
    easily liquidated. Specifically, she was awarded her
    Worcester home, in which she reported $68,858 in
    equity, $175,000 in retirement accounts to be trans-
    ferred by way of a qualified domestic relations order,
    $71,035 in her retirement plan, and $2665 in equity in
    her motor vehicle.12 The only assets that the plaintiff
    was awarded that were capable of immediate liquida-
    tion were the lump sum property settlement of $52,500,
    $5000 in funds that were held by the caretaker of the
    Nicaragua property, and $6801 in bank accounts.13 As
    the plaintiff maintains, the $25,000 retainer alone
    amounted to almost 40 percent of her liquid assets.
    Thus, we cannot conclude that the plaintiff had ‘‘ample’’
    liquid funds such that the court abused its discretion
    in awarding her attorney’s fees.
    Moreover, the court also specifically found that
    requiring the plaintiff to pay the $25,000 retainer would
    undermine the financial awards made in the dissolution
    judgment, and the defendant has not demonstrated that
    such finding was unreasonable. See Grimm v. Grimm,
    
    supra,
     
    276 Conn. 395
    , 398 (holding that trial court rea-
    sonably could have determined that $100,000 fee award
    to plaintiff was necessary to avoid undermining
    $100,000 lump sum alimony award, despite plaintiff
    earning more than $100,000 per year, possessing signifi-
    cant retirement accounts, and having been awarded
    both of parties’ Connecticut residences).
    Lastly, in addition to the court’s finding that not
    awarding the plaintiff attorney’s fees would undermine
    the other financial orders, the court’s decision expressly
    stated that it had considered the statutory criteria set
    forth in § 46b-82. See Leonova v. Leonov, 
    201 Conn. App. 285
    , 331, 
    242 A.3d 713
     (2020) (‘‘general reference
    by the court to those criteria is all that is required’’),
    cert. denied, 
    336 Conn. 906
    , 
    244 A.3d 146
     (2021). The
    court went further and made specific findings regarding
    the parties’ earning capacities, current income levels,
    access to retirement funds, assets, and the amount of
    counsel fees sought as compared to the financial awards
    the plaintiff received in the dissolution.
    Accordingly, we conclude that the court did not abuse
    its discretion in awarding the plaintiff appellate attor-
    ney’s fees to defend the present appeal.
    V
    The defendant’s final claim on appeal is that the
    court’s custodial orders are contrary to the best interest
    of the children in two ways. First, the defendant chal-
    lenges the court’s order permitting the plaintiff to relo-
    cate to Massachusetts and designating the plaintiff’s
    residence as primary for purposes of school enroll-
    ment.14 Second, he argues that the 6:15 a.m. transfer
    time negatively impacts the quality of his time with the
    parties’ children. We disagree that the court abused its
    discretion in entering its custodial orders.
    The following additional facts and procedural history
    are relevant to this claim. The plaintiff, in her proposed
    orders, sought an order requiring the parties’ children
    to attend a preschool program in or near Worcester.
    The defendant, in his proposed orders, requested that
    ‘‘[t]he children’s primary residence for school purposes
    should be the residence of the father.’’ He further
    requested, in his proposed orders regarding the parties’
    parenting plan and schedule: ‘‘The plaintiff may move
    to her house . . . in Worcester, MA. Other than that,
    parties may only move to a location in Connecticut
    within 20 minutes driving distance from the matrimonial
    home.’’ He further proposed: ‘‘On a nonschool day the
    relinquishing parent may, for work reasons, drop off
    the children to the receiving parent at any time between
    6 a.m. and 9 a.m., with [seven day] prior notice.’’
    At trial, the court heard evidence regarding the plain-
    tiff’s requested relocation to Worcester. The plaintiff
    testified that, although she was currently renting a home
    in Tolland, she owns a home in Worcester that she rents
    to tenants and that she planned to relocate back to the
    Worcester home. She testified that the Worcester home
    was about forty minutes driving distance, without rush
    hour traffic, from the Ashford home.
    The plaintiff testified that she had looked into two
    preschool programs in the Worcester area and
    explained the schedules and costs of each program. As
    to the public school system, the plaintiff testified that
    she preferred the Worcester area school system to that
    of Ashford, although she acknowledged that the Ash-
    ford school system, which she described as average,
    has good teachers. The defendant testified that both
    Ashford and Tolland have very good school systems
    and that the Worcester district where the Worcester
    home is located is average among the schools in the
    city of Worcester and is on the lower end of schools
    in the county of Worcester.
    The family services counselor, Sarantopoulos, testi-
    fied that it was her recommendation that if the plaintiff
    relocated to Worcester, the children should attend a
    preschool program in Worcester. She did not do any
    research regarding the preschool programs or public
    schools of Worcester or Ashford, as that task would be
    beyond the scope of her evaluation.
    With respect to the transfer time, the plaintiff testified
    that she was requesting a 6:15 a.m. transfer time because
    she could not work day shifts with a 9 a.m. transfer
    time and that time would facilitate the defendant’s com-
    mute to Boston. She also thought an earlier transfer
    time worked to the children’s benefit, stating: ‘‘They’re
    up, they’re ready to go, versus a 9 a.m. time period is—
    toddlers, they’re . . . playing. They don’t want to be
    interrupted.’’ Sarantopoulos testified with respect to
    the earlier transfer time that she would have no issue
    with it if the parties agreed to that time, while at the
    same time recognizing that getting the children up at
    4:30 or 5 a.m. ‘‘would be early if that is not their natural
    wake-up time . . . .’’ The plaintiff clarified that she was
    requesting that the parent beginning their parenting
    time pick up the children, so that the children would
    not have to wake up earlier.
    The defendant testified that the plaintiff’s relocation
    to Worcester would increase his commuting time. Spe-
    cifically, he testified that it would increase his commute
    to Boston by forty minutes.
    In its memorandum of decision, the court entered the
    following parenting schedule: ‘‘Week 1: [The defendant]
    will have the children from Sunday through Wednesday
    morning at 6:15 a.m. with [the plaintiff] picking up the
    children at 6:15 a.m. [The plaintiff] will have the children
    from Wednesday [at] 6:15 a.m. until Monday morning
    with [the defendant] picking up the children at 6:15
    a.m. . . .
    ‘‘Week 2: [The defendant] will have the children Mon-
    day through Wednesday morning with [the plaintiff]
    picking up the children at 6:15 a.m. [The plaintiff] will
    have the children from Wednesday at 6:15 a.m. through
    Friday afternoon with [the defendant] picking up the
    children at 1:30 p.m. [The defendant] will have the chil-
    dren from Friday through Sunday and the schedule
    repeats.’’ The court also ordered that the children be
    enrolled in a preschool program in the Worcester area
    and that, once the children attained the age to begin
    kindergarten, both parents shall have input on which
    Worcester area schools would be the best fit for the
    children. In the event that the parties were unable to
    reach agreement as to which school the children should
    attend, the plaintiff’s selection would prevail.
    ‘‘Our standard of review of a trial court’s decision
    regarding custody, visitation and relocation orders is
    one of abuse of discretion. . . . [I]n a dissolution pro-
    ceeding the trial court’s decision on the matter of cus-
    tody is committed to the exercise of its sound discretion
    and its decision cannot be overridden unless an abuse
    of that discretion is clear. . . . The controlling princi-
    ple in a determination respecting custody is that the
    court shall be guided by the best interests of the child.
    . . . In determining what is in the best interests of the
    child, the court is vested with a broad discretion. . . .
    [T]he authority to exercise the judicial discretion under
    the circumstances revealed by the finding is not con-
    ferred upon this court, but upon the trial court, and
    . . . we are not privileged to usurp that authority or
    to substitute ourselves for the trial court. . . . 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. . . .
    ‘‘The trial court has the opportunity to view the par-
    ties [firsthand] and is therefore in the best position
    to assess the circumstances surrounding a dissolution
    action, in which such personal factors as the demeanor
    and attitude of the parties are so significant. . . .
    [E]very reasonable presumption should be given in
    favor of the correctness of [the trial court’s] action. . . .
    We are limited in our review to determining whether
    the trial court abused its broad discretion to award
    custody based upon the best interests of the child as
    reasonably supported by the evidence.’’ (Internal quota-
    tion marks omitted.) Lederle v. Spivey, 
    113 Conn. App. 177
    , 185–86, 
    965 A.2d 621
    , cert. denied, 
    291 Conn. 916
    ,
    
    970 A.2d 728
     (2009).
    ‘‘[General Statutes §] 46b-56 (c) directs the court,
    when making any order regarding the custody, care,
    education, visitation and support of children, to con-
    sider the best interests of the child, and in doing so
    [the court] may consider, but shall not be limited to,
    one or more of [sixteen enumerated] factors . . . . The
    court is not required to assign any weight to any of the
    factors that it considers.’’15 (Internal quotation marks
    omitted.) Id., 187.
    The defendant argues that the plaintiff established
    no good cause for relocating, while the relocation nega-
    tively impacted the defendant’s commute and the qual-
    ity of the children’s time with him. He further contends
    that, ‘‘[o]n the days when [he] has the children both
    before and after school, he will be forced to drive nearly
    an extra three hours, cutting into either his workday
    or into his time with the children.’’ He argues that there
    was no evidence presented that Worcester ‘‘is superior
    culturally, educationally, or in any other way,’’ to Ash-
    ford and that there was no compelling reason to desig-
    nate the Worcester home as the primary residence for
    school enrollment purposes.
    With respect to the defendant’s challenge to the
    court’s designation of the plaintiff’s Worcester home as
    primary for school enrollment purposes, the court had
    before it both parties’ testimony regarding their posi-
    tions on the Ashford and Worcester school systems
    and Sarantopoulos’ recommendation that the children
    attend a preschool program in Worcester. The defen-
    dant essentially requests that we reweigh that evidence
    in his favor. ‘‘[W]e do not retry the facts or evaluate
    the credibility of witnesses.’’ (Internal quotation marks
    omitted.) Brown v. Brown, supra, 
    148 Conn. App. 20
    .
    As to the defendant’s challenge to the transfer times,
    the court heard evidence that the parties’ children wake
    up early and that an early transfer time would permit
    the plaintiff to work day shifts. Thus, our review of the
    record finds support for the court’s order. Moreover,
    in his proposed orders, the defendant contemplated that
    ‘‘for work reasons,’’ the children could be exchanged
    ‘‘at any time between 6 a.m. and 9 a.m., with [seven]
    day prior notice.’’ It was not an abuse of discretion to
    set 6:15 a.m. as the usual transfer time, rather than
    direct the parents to implement an optional 6:15 a.m.
    transfer time. Finally, the court stated in its memoran-
    dum of decision that it had taken into consideration
    the statutory criteria and applicable case law and had
    applied it to the evidence. ‘‘[T]he trial court is presumed
    to have applied the law correctly, and it is the burden
    of the appellant to show to the contrary.’’ (Internal
    quotation marks omitted.) Brown v. Brown, supra, 
    148 Conn. App. 20
    .
    Accordingly, we conclude that the court did not abuse
    its broad discretion in formulating its custodial orders.
    The judgment is affirmed.
    In this opinion the other judges concurred.
    1
    Prior to the planned relocation to Worcester and for so long as the
    plaintiff continued to reside in Tolland and the defendant in Ashford, the
    defendant’s residence was designated as primary.
    2
    The defendant was ordered to transfer to the plaintiff $5000, which was
    equal to the amount of money held by a caretaker of the Nicaragua property.
    3
    On December 19, 2018, the defendant filed a motion to reargue, which
    was denied.
    4
    The court also found that ‘‘[t]he rationale for having a full-time nursing
    schedule of less than forty hours was credible and uncontroverted. The
    court note[d] that the nature of nursing as a profession can require intense
    interaction with others which would argue against the propriety of each
    nurse working as many hours and shifts as might be theoretically available
    . . . .’’ (Citation omitted.)
    5
    The court noted that the plaintiff was aware of the defendant’s pay
    structure but that he had not discussed any anticipated, precipitous drop
    in income with her.
    6
    As to the valuation of property, the court stated in its second articulation
    that the house in Nicaragua was purchased for $167,000, $145,000 of which
    came from an account the defendant had established prior to the marriage.
    The court found the house in Nicaragua to have a value of ‘‘at least $50,000,’’
    and determined that it would increase in value should the country’s unrest
    subside. The court valued the defendant’s interest in the cows at $5000 and
    awarded the plaintiff $5000 for her interest in the cows that were awarded
    to the defendant. The court valued the defendant’s retirement accounts at
    $601,673 and found that there had been a $350,000 increase in the value of
    those accounts during the course of the marriage.
    7
    The defendant does not raise any claim of error on appeal that the $300
    presumptive support amount was improperly calculated.
    8
    In its first articulation, the court stated that the defendant was credited
    with having provided the majority of funds for the purchase of the house
    in Nicaragua. The court stated: ‘‘At the time of the marriage the account from
    which the funds were eventually drawn contained approximately $145,000
    including $20,000 that had originally been set aside from the couple’s wed-
    ding in Sweden . . . . There was, however, some time that passed prior to
    the purchase of the Nicaragua house for $167,000. Because the majority of
    the funds used to buy the house were the defendant’s from before the
    marriage, the court divided the amount of the additional funds used to buy
    the house as a part of a cash settlement for [the plaintiff].’’ (Citation omitted.)
    9
    Moreover, in his reply brief, the defendant relies on O’Brien v. O’Brien,
    
    326 Conn. 81
    , 95–96, 
    161 A.3d 1236
     (2017), in which our Supreme Court
    engaged in plenary review of the question of law regarding whether the trial
    court, in distributing marital property, had the authority, in the absence of
    a finding of contempt, to consider certain stock transactions made by the
    plaintiff during the pendency of the appeal from the judgment of dissolution
    in violation of the automatic orders. O’Brien is distinguishable from the
    present case. In O’Brien, the court had before it the distinct question of
    whether the trial court properly could remedy the plaintiff’s violations of
    the automatic orders by adjusting in the defendant’s favor the distribution
    of marital assets to account for the losses caused by the plaintiff’s actions.
    Id., 95.
    10
    The plaintiff clarified that she was not asking the court to return the
    CHET deposits to her or making a claim to the equity in the Ashford home.
    Specifically, she acknowledged that funding the CHET accounts is a desir-
    able thing for a parent to do and testified that she was not making a claim
    against the equity in the Ashford home, even acknowledging that the defen-
    dant previously had made additional payments of $20,000 on the mortgage
    during the course of the marriage.
    11
    The defendant states in his principal brief that the court provided in its
    articulations different values for the children’s CHET accounts. The court’s
    first articulation refers to the transactions made by the defendant—the
    deposits into the accounts for the parties’ children in the total amount of
    $20,000 and the deposit into the account for the defendant’s older child in
    the amount of $40,000. The second articulation values the CHET accounts
    for the parties’ children at $11,656.07 each and for the defendant’s older
    child at $11,656.07. We note that the defendant’s September, 2018 financial
    affidavit values the account for the defendant’s older child at $115,179, and
    the defendant testified at trial that the value of that account was ‘‘over
    [$100,000].’’ We are convinced that the value identified in the second articula-
    tion for the CHET account for the defendant’s older child constitutes a
    scrivener’s error. First, it is identical to the value of the accounts for the
    parties’ children, suggesting that the court merely improperly repeated the
    value. Second, the trial court previously had articulated that it found that
    the defendant had transferred $40,000 into his older child’s account. Thus,
    it clearly recognized the significantly greater value of that account.
    In his reply brief, the defendant notes that his September, 2018 financial
    affidavit values the CHET accounts for the parties’ children at $12,322 each.
    We note that the values identified by the trial court for the accounts for
    the parties’ children correspond with those identified on the CHET account
    statements entered into evidence during trial. Any discrepancy in the values
    of the CHET accounts for the parties’ children is immaterial to our analysis,
    as the only order of the court pertaining to the CHET accounts is the order
    that the defendant ‘‘shall continue to maintain the current CHET accounts
    for the benefit of the minor children.’’
    12
    The defendant, in his appellate brief, contends that the ‘‘plaintiff’s total
    property award was approximately $384,194, of which $308,535 was liquid.’’
    The defendant includes in this amount the plaintiff’s retirement assets, which
    he maintains ‘‘typically can be transferred into liquid form with a penalty
    and a tax.’’ Although the trial court found that the defendant ‘‘has substantial
    retirement funds that are not so encumbered that they cannot be accessed,’’
    we are not convinced that the retirement assets need be considered ‘‘liquid’’
    for purposes of determining whether the plaintiff has ‘‘ample liquid assets’’
    with which to pay her attorney’s fees. See Olson v. Mohammadu, 
    169 Conn. App. 243
    , 265–66, 
    149 A.3d 198
     (court did not abuse its discretion in awarding
    plaintiff appellate attorney’s fees when it found that plaintiff did not have
    sufficient liquid assets with which to pay her own legal fees, and trial court
    was not persuaded that plaintiff’s retirement assets constituted sufficient
    liquid assets to enable plaintiff to pay her own fees), cert. denied, 
    324 Conn. 903
    , 
    151 A.3d 1289
     (2016); see also Misthopoulos v. Misthopoulos, 
    supra,
    297 Conn. 386
     (categorizing payee’s retirement accounts as not liquid).
    13
    The plaintiff’s financial affidavit listed two checking accounts with val-
    ues of $1563 and $5228 and a savings account with a value of $10.
    14
    In his principal brief, the defendant sets forth the factors for consider-
    ation to determine the best interest of the child in a postjudgment relocation
    matter, as adopted by our Supreme Court in Ireland v. Ireland, 
    246 Conn. 413
    ,
    431–32, 
    717 A.2d 676
     (1998). ‘‘[Those] factors are: [E]ach parent’s reasons
    for seeking or opposing the move, the quality of the relationships between
    the child and the custodial and noncustodial parents, the impact of the
    move on the quantity and quality of the child’s future contact with the
    noncustodial parent, the degree to which the custodial parent’s and child’s
    life may be enhanced economically, emotionally and educationally by the
    move, and the feasibility of preserving the relationship between the noncus-
    todial parent and child through suitable visitation arrangements. . . .
    [Another relevant factor is] the negative impact, if any, from continued or
    exacerbated hostility between the custodial and noncustodial parents, and
    the effect that the move may have on any extended family relationships.’’
    (Internal quotation marks omitted.) Ford v. Ford, 
    68 Conn. App. 173
    , 178,
    
    789 A.2d 1104
    , cert. denied, 
    260 Conn. 910
    , 
    796 A.2d 556
     (2002).
    As the defendant’s counsel recognized during oral argument before this
    court, the court is not required to apply the Ireland factors in the case
    of relocation issues arising coincident to the dissolution of marriage. See
    id., 184.
    15
    The following factors are set forth in General Statutes § 46b-56 (c): ‘‘(1)
    The temperament and developmental needs of the child; (2) the capacity
    and the disposition of the parents to understand and meet the needs of the
    child; (3) any relevant and material information obtained from the child,
    including the informed preferences of the child; (4) the wishes of the child’s
    parents as to custody; (5) the past and current interaction and relationship
    of the child with each parent, the child’s siblings and any other person who
    may significantly affect the best interests of the child; (6) the willingness
    and ability of each parent to facilitate and encourage such continuing parent-
    child relationship between the child and the other parent as is appropriate,
    including compliance with any court orders; (7) any manipulation by or
    coercive behavior of the parents in an effort to involve the child in the
    parents’ dispute; (8) the ability of each parent to be actively involved in the
    life of the child; (9) the child’s adjustment to his or her home, school and
    community environments; (10) the length of time that the child has lived
    in a stable and satisfactory environment and the desirability of maintaining
    continuity in such environment, provided the court may consider favorably
    a parent who voluntarily leaves the child’s family home pendente lite in
    order to alleviate stress in the household; (11) the stability of the child’s
    existing or proposed residences, or both; (12) the mental and physical health
    of all individuals involved, except that a disability of a proposed custodial
    parent or other party, in and of itself, shall not be determinative of custody
    unless the proposed custodial arrangement is not in the best interests of
    the child; (13) the child’s cultural background; (14) the effect on the child
    of the actions of an abuser, if any domestic violence has occurred between
    the parents or between a parent and another individual or the child; (15)
    whether the child or a sibling of the child has been abused or neglected,
    as defined respectively in section 46b-120; and (16) whether the party satis-
    factorily completed participation in a parenting education program estab-
    lished pursuant to section 46b-69b. . . .’’