Bogdon, E. v. Bogdon, L. ( 2018 )


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  • J-S75013-17
    NON-PRECEDENTIAL DECISION - SEE SUPERIOR COURT I.O.P. 65.37
    ERIK K. BOGDON                             :   IN THE SUPERIOR COURT OF
    :        PENNSYLVANIA
    Appellee                   :
    :
    :
    v.                              :
    :
    :
    LESLIE G. BOGDON                           :   No. 921 WDA 2017
    Appellant
    Appeal from the Order Entered August 14, 2017
    In the Court of Common Pleas of Allegheny County Family Court at No(s):
    FD13-005592-016
    BEFORE: SHOGAN, J., OTT, J., and MUSMANNO, J.
    MEMORANDUM BY SHOGAN, J.:                            FILED FEBRUARY 05, 2018
    Leslie G. Bogdon (“Wife”) appeals from the order entered August 14,
    2017, affirming in part and denying in part the Master’s Report and
    Recommendation and equitably distributing the marital property of Wife and
    Appellee, Erik K. Bogdon (“Husband”). We affirm.1
    ____________________________________________
    1  At the time Wife filed her appeal in June of 2017, the divorce decree, filed
    August 14, 2017, had not yet been entered. “Nevertheless, the appeal is
    properly before us. See Schenk v. Schenk, 
    880 A.2d 633
    , (Pa. Super.
    2005) (citing Campbell v. Campbell, 
    516 A.2d 363
     (1986) (Stating
    ‘although Orders of property distribution are not appealable until entry of a
    final divorce Decree, case law holds that an award of equitable distribution is
    appealable where a divorce Decree is entered while an appeal is
    pending.’)).” Busse v. Busse, 
    921 A.2d 1248
    , 1253 (Pa. Super. 2007).
    J-S75013-17
    The trial court summarized the facts of the underlying action as
    follows:
    The parties were married on September 30, 2000 and
    separated on March 1, 2011 when Husband left the marital
    residence. Wife maintained exclusive possession of the marital
    residence and the parties agreed to a shared custody schedule
    whereby Wife had 55% and Husband had 45% of the custodial
    time with their two children.        Upon separation, Husband
    voluntarily provided Wife with monthly support, made the
    monthly mortgage and home equity loan payments and paid real
    estate taxes on the marital residence. He continued to make
    voluntary payments until February 24, 2014, when he filed a
    Complaint in Divorce. Upon filing for divorce, the parties entered
    into a Consent Support Order, under which Husband paid child
    support and spousal support in the amount of $1,700 per month
    and provided Wife with an additional $1,172 per month for the
    mortgage, home equity loan and taxes.
    Husband is forty-two years old and is employed full-time
    as an engineer with an annual salary of $99,288. Wife is forty-
    three years old and is employed part-time as a secretary at a
    Presbyterian church. She previously earned $30,000 per year as
    an accounts payable clerk and has “no physical or mental
    impairments that would impede her working a full-time job.”
    See Report and Recommendation, 3. The total marital estate is
    worth $199,541.87. Id. at 4.
    Master [Peggy Lynn] Ferber [“the Master”] recommended
    a 50/50 distribution of marital assets. With respect to support
    and fees and expenses, Master Ferber recommended that the
    Support Order remain in effect until the parties are finally
    divorced. Master Ferber recommended that Wife shall receive
    $600 per month in alimony for one calendar year following the
    entry of a divorce decree. Husband was awarded an $8,500
    credit for the fair rental value of the marital residence. The
    Recommendation stated that “this alimony award will give Wife
    one full additional year to find a job commensurate with her
    earning capacity of $30,000.” It was further recommended that
    Husband shall pay 65% of unreimbursed medical costs and
    activity fees. Wife’s claim for counsel fees was denied and the
    parties were responsible for their respective legal fees.
    -2-
    J-S75013-17
    Trial Court Opinion, 8/21/17, at 3–4.
    Following an equitable distribution hearing on November 8, 2016, at
    which both parties and Husband’s brother testified, the Master filed a report
    and recommendation on January 10, 2017, detailing the above distribution.
    Wife filed exceptions on January 30, 2017, and Husband filed cross-
    exceptions on February 17, 2017. The trial court heard arguments regarding
    exceptions on May 25, 2017, and entered its order denying exceptions in
    part and affirming them in part on May 30, 2017.2 Wife filed a timely notice
    of appeal. Both Wife and the trial court complied with Pa.R.A.P. 1925.
    Wife raises the following issues on appeal:
    1. Question: Given the vast disparity in earnings and earning
    capacities, the contribution of Wife to Husband’s earning
    capacity, Husband’s far greater capacity for acquiring future
    capital assets and income, the disparity in both retirement
    assets and medical benefits, Wife’s contributions as a
    homemaker, and the economic circumstances of the parties at
    the time of the divisions of assets to become effect, did the trial
    court commit an abuse of discretion and/or error of law in
    upholding the Master’s recommendation of a 50/50 division of
    the marital property?
    2. Question: Given the consent support order negotiated by
    the parties, did the trial court commit an abuse of discretion
    and/or error of law in upholding the Master’s award to Husband
    of any amount of fair rental value of the marital residence?
    ____________________________________________
    2  The trial court granted Wife’s exception directing Husband to pay Wife’s
    attorney $2,000 for counsel fees, costs, and expenses. The trial court also
    granted Husband’s exceptions permitting him to retrieve identified personal
    property from the marital home and directing Wife to provide Husband with
    proof of refinancing of the marital residence. All other exceptions were
    denied. Order, 5/31/17.
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    3. Question: Given the evidence (or lack thereof) in the record,
    did the trial court commit an abuse of discretion and/or error of
    law in upholding the Master’s recommendation imputing an
    earning capacity of $30,000 to Wife?
    4. Question: Given the Master’s failure to consider and state
    the relevant factors, did the trial court commit an abuse of
    discretion and/or error of law in calculating an award of
    alimony/child support and finding that Husband was only
    responsible for 65% of the unreimbursed medical expenses?
    5. Question: Given the great economic disparity between the
    parties and the lack of marital property available for distribution,
    did the trial court commit an abuse of discretion and/or error of
    law in upholding the Master’s award of only one year of alimony
    at $600.00 per month?
    6. Question: Did the trial court commit an abuse of discretion
    and/or error of law by upholding the Master’s recommendation
    ordering Wife to pay one half of the credit card debt, but not
    ordering Husband to pay one half of the home equity loan?
    Wife’s Brief at 5–6.
    In reviewing awards of equitable distribution, we are guided by the
    following:
    A trial court has broad discretion when fashioning an award of
    equitable distribution. Our standard of review when assessing
    the propriety of an order effectuating the equitable distribution
    of marital property is whether the trial court abused its
    discretion by a misapplication of the law or failure to follow
    proper legal procedure. We do not lightly find an abuse of
    discretion, which requires a showing of clear and convincing
    evidence. This Court will not find an “abuse of discretion” unless
    the law has been overridden or misapplied or the judgment
    exercised” was “manifestly unreasonable, or the result of
    partiality, prejudice, bias, or ill will, as shown by the evidence in
    the certified record. In determining the propriety of an equitable
    distribution award, courts must consider the distribution scheme
    as a whole. We measure the circumstances of the case against
    the objective of effectuating economic justice between the
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    J-S75013-17
    parties and achieving a just determination of their property
    rights.
    Carney v. Carney, 
    167 A.3d 127
    , 131 (Pa. Super. 2017) (quoting
    Morgante v. Morgante, 
    119 A.3d 382
    , 386–387 (Pa. Super. 2015)
    (internal citations and quotation marks omitted)).
    “An abuse of discretion is not found lightly, but only upon a showing of
    clear and convincing evidence.”    Yuhas v. Yuhas, 
    79 A.3d 700
    , 704 (Pa.
    Super. 2013) (en banc). Moreover, it is within the province of the trial court
    to weigh the evidence and decide credibility, and this Court will not reverse
    those determinations as long as they are supported by the evidence.
    Sternlicht v. Sternlicht, 
    822 A.2d 732
    , 742 (Pa. Super. 2003).          We are
    also aware that “a master’s report and recommendation, although only
    advisory, is to be given the fullest consideration, particularly on the question
    of credibility of witnesses, because the master has the opportunity to
    observe and assess the behavior and demeanor of the parties.” Childress
    v. Bogosian, 
    12 A.3d 448
    , 455–456 (Pa. Super. 2011).
    Wife first assails the court-ordered 50/50 division of the parties’
    marital assets. Wife’s Brief at 21. She contends that the division ignored
    the significant disparity in the parties’ earnings and earning capacities, in
    addition to “the contribution of Wife to Husband’s earning capacity,
    Husband’s far greater capacity for acquiring future capital assets and
    income, the disparity in both retirement assets and medical benefits, Wife’s
    contributions as a homemaker, and the economic circumstances of the
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    J-S75013-17
    parties at the time[] the division of assets becomes effective.”     Id. at 21.
    Wife maintains that a 50/50 split of the parties’ property “will leave Wife in
    an impoverished condition.”     Id. at 23.     Wife argues that an objective
    analysis of the factors set forth at 23 Pa.C.S. § 3502 suggests that the trial
    court’s 50/50 division of marital property is an abuse of discretion that
    leaves Wife “with no liquid assests[] and a minimal amount of alimony for an
    extremely short amount of time.” Id. at 29. Wife does not cite case law in
    support.
    The trial court listed the factors a court must consider in the
    implementation of an equitable distribution scheme and evaluated the
    Master’s reference to them and all relevant factual information assigned to
    them. Trial Court Opinion, 8/21/17, at 6–9. The trial court found no abuse
    of discretion by the Master. Id. at 9. Referencing the relevant Childress
    case, 
    12 A.3d 448
    , the trial court noted that instantly, the parties have
    fewer financial assets than the Childress parties, “but the analysis is
    similar.” Trial Court Opinion, 8/21/17, at 11. The trial court stated:
    Master Ferber discussed at length the parties’ respective
    educational backgrounds and earning powers. It is therefore
    clear that Master Ferber assigned the appropriate weight to
    these factors in coming to her determination.           Despite the
    discrepancy in the earning capacities of the parties, the
    distribution scheme is equitable in light of the short length of the
    marriage. Based on the thorough consideration of the equitable
    distribution factors, this [c]ourt found that there was no abuse of
    discretion. This [c]ourt further found that given the facts of this
    case there was no reason to deviate from the recommendation
    of Master Ferber.
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    J-S75013-17
    
    Id.
    The trial court explained that Wife will receive $86,393.94 “for a
    marriage that lasted only ten years,” noting that the “overall distribution
    scheme is not inequitable to Wife when she stands to gain such financial
    resources for a relatively short marriage.” Trial Court Opinion, 8/21/17, at
    11 (citing Childress, 
    12 A.3d at 462
    ). Examining the equitable distribution
    award as a whole, which we must, Childress, 
    12 A.3d at 455
    , and in
    consideration of the province of the trial court to weigh the evidence and
    decide credibility, Sternlicht v. Sternlicht, 
    822 A.2d 732
    , 742 (Pa. Super.
    2003), we do not find that the trial court abused its discretion in analyzing
    the equitable distribution factors as it did.
    In her second issue, Wife assails the basis for the trial court’s award of
    fair rental value of the marital residence to Husband for the sixty-eight
    months Husband had been out of possession of the home, resulting in a
    credit to Husband of $8,500.       Wife’s Brief at 30–31; Trial Court Opinion,
    8/21/17, at 3.    Pointing out that Husband failed to provide any expert or
    objective evidence regarding the home’s fair rental value, Wife suggests that
    it is “unreasonable and unjust” to reimburse Husband for rent of the marital
    residence. Wife’s Brief at 34.
    We have stated:
    [I]t is within the discretion of the trial court to grant rental value
    as a part of equitable distribution. The award of rental value is
    within the sound discretion of the trial court. The basis of the
    award of rental value is that the party out of possession of
    -7-
    J-S75013-17
    jointly owned property (generally the party that has moved out
    of the formal marital residence) is entitled to compensation for
    her/his interest in the property.
    Lee v. Lee, 
    978 A.2d 380
    , 385 (Pa. Super. 2009) (quoting Trembach v.
    Trembach, 
    615 A.2d 33
    , 37 (Pa. Super. 1992)). In Gee v. Gee, 
    460 A.2d 358
     (Pa. Super. 1983), and Hutnik v. Hutnik, 
    535 A.2d 151
     (Pa. Super.
    1987), for example, this Court found that it was within the discretion of the
    trial court to award one-half of the fair rental value to the dispossessed
    party. The Trembach Court explained, “Generally, . . . the parties’ have an
    equal one-half interest in the marital property. It follows, therefore, that in
    cases involving the marital home that the dispossessed party will be entitled
    to a credit for one-half of the fair rental value of the marital home.”
    Trembach, 
    615 A.2d at 37
    .
    The Master noted that “Husband left the marital residence on March 1,
    2011[, and] Wife has had exclusive possession of the home since that time.”
    Master’s Report and Recommendation, 1/10/17, at 2.           Husband sought
    compensation for the fair rental value of the home for sixty-eight months,
    relating back to the date of separation.      Id. at 3; Trial Court Opinion,
    8/21/17, at 12. Husband did not offer expert testimony regarding the fair
    rental value but instead, testified that, by referring to online sites such as
    “Craigslist and Zillow,” the home had a fair rental value of $1,000 per
    month.    Master’s Report and Recommendation, 1/10/17, at 3; N.T.,
    11/8/16, at 38.
    -8-
    J-S75013-17
    The trial court considered and rejected Wife’s arguments regarding the
    appropriateness of awarding Husband fair rental value of the marital
    residence. It agreed with the Master that “[g]iven the location, equity value
    and type of home,” $1,000 was a reasonable monthly rental value of the
    house, but it did not grant Husband one-half of the value.         Trial Court
    Opinion, 8/21/17, at 13–14. The trial court stated as follows:
    Husband testified that the marital residence is a three bedroom,
    one bathroom house located [in] Carnegie, PA 15108. The
    parties stipulated to the equity value of $59,890.48 for the
    marital    residence.      As    stated  in    the    Report     and
    Recommendation, Husband did not provide evidence beyond his
    testimony to support his assertion that the residence had a fair
    rental value of $1,000 per month. Given the location, equity
    value and type of home, it is not unreasonable to believe that
    the marital residence could be rented for $1,000 per month.
    Master Ferber, however, did not feel comfortable accepting
    Husband’s assertion and accordingly credited Husband $125 per
    month for 68 months.        It is not clear what Master Ferber
    ultimately determined the total fair rental value to be, but it is
    clear that she considered the fact that Wife “paid the utilities and
    homeowner’s insurance.” See Report and Recommendation, 2.
    Despite the fact that the Report and Recommendation did not
    contain a statement of the total fair rental value, it is clear that
    Master Ferber gave the appropriate consideration to Wife’s
    contributions and ultimately credited Husband with a value that
    was far below the amount that he requested.
    With respect to Wife’s assertion that she “actually paid the
    entire mortgage,” it was made clear both in the record and in the
    Report and Recommendation that Wife received additional funds
    from Husband to be used for such payments. As indicated
    throughout the Report and Recommendation, Husband
    voluntarily paid the mortgage, home equity loan and real estate
    taxes in addition to spousal and child support from the date of
    separation until the date that the Support Order was entered.
    Pursuant to the Support Order, Husband continued to pay
    “$1,700/mo. . . . Husband continued to pay the mortgage, home
    equity line of credit, and the real estate taxes . . . Husband’s
    -9-
    J-S75013-17
    monthly contribution to Wife and children’s support totaled
    between $2,856 and $2,957 per month.”        See Report and
    Recommendation, 2 (emphasis added).        To say that Wife
    “actually paid the entire mortgage, taxes and insurance” is
    therefore wholly inaccurate as Husband provided Wife with the
    funds to make the payments.
    Given the fact that Husband is the dispossessed spouse
    and that he continued to make payments associated with the
    marital residence, this [c]ourt found that an award of the fair
    rental value was appropriate. This [c]ourt further found that
    there was no abuse of discretion in determining that Husband
    was entitled to $125 per month in fair rental value credit. In
    fact, this is likely on the low end given the facts of this case.
    This [c]ourt accordingly dismissed Wife’s Exceptions with respect
    to the fair rental value credit.
    Trial Court Opinion, 8/21/17, at 13–14.      The Master determined, and the
    trial court concurred, in a fair-rental-credit that was one-eighth of the value
    identified by Husband and one-fourth of the amount he requested. The trial
    court explained the propriety of such an award, which we conclude was not
    an abuse of discretion. Id.
    The next three issues concern assignment of an earning capacity to
    Wife, the award of alimony, and payment of unreimbursed medical
    expenses, which we will address in tandem. Wife argues that the trial court
    abused its discretion in upholding the Master’s recommendation imputing a
    $30,000-per-year earning capacity to Wife. Wife’s Brief at 34. That figure is
    the amount Wife previously earned per year in 2002, before the parties’
    children were born.   N.T., 11/8/16, at 130.     Wife currently works fifteen
    hours per week at an hourly rate of $11.25 per hour. Id. at 126. “Wife’s
    current earnings are $660/mo. on her part-time gross salary of $8,853/yr.”
    - 10 -
    J-S75013-17
    Master’s Report and Recommendation, 1/10/17, at 6.              As of January of
    2017, the parties’ children were ages twelve and eight. Id. at 2. While Wife
    worked throughout the parties’ marriage, she had not worked full-time since
    2002. N.T., 11/8/16, at 130. Wife asserts that because she lacks a college
    degree and has not worked full-time for a number of years, she experiences
    “marked decrease in her employability.” Wife’s Brief at 35. Wife avers that
    the Master made demeaning comments during the hearing that suggested
    Wife willfully worked at a lower paying job to minimize her financial
    obligation.    Id. at 37–39.        Thus, Wife suggests that assignment of the
    earning capacity was an abuse of discretion.
    Relatedly, Wife argues that the award of alimony of $600 per month
    for one year represents an abuse of discretion.          Wife’s Brief at 43.   The
    Master awarded Wife $1,274.70 per month in child support 3 and alimony for
    one calendar year, not taxable to Wife or deductible by Husband, to enable
    Wife “to find a job commensurate with her earning capacity of $30,000.”
    Master’s Report and Recommendation, 1/10/17, at 6. Wife maintains that
    the alimony award “is too little to ensure that she can survive at a
    reasonable level—particularly when compared to the standard of living the
    Husband enjoys.”       Wife’s Brief at 43.     Wife suggests the Master and trial
    ____________________________________________
    3 The Master multiplied the support guideline amount by eighty percent to
    adjust for the shared custody split of 55/45.       Master’s Report and
    Recommendation, 1/10/17, at 6 n.5.
    - 11 -
    J-S75013-17
    court failed to assess all relevant factors.   She focuses upon the disparity
    between the earnings and earning capacities of the parties, the fringe
    benefits of the parties’ employment and employment opportunities, the ten-
    year duration of the marriage, the demands of the children, and the
    disparity of the parties’ educational levels. Wife’s Brief at 50–60.
    Wife also posits that the designation of sixty-five percent of the
    responsibility for the children’s unreimbursed medical expenses to Husband
    was an abuse of discretion. Noting that Husband earns roughly $98,000 per
    year, Wife makes this claim based on the disparity of the parties’ earnings
    and, in her case, earning capacity. Wife’s Brief at 40. While Wife does not
    acknowledge that Husband provides the children with health insurance, she
    maintains that he “should bear a larger share of this burden.” Id. at 42.
    We examine the applicable standards and legal precepts. In the child-
    support arena, a body of case law has developed regarding a parent’s duty
    to obtain appropriate employment in order to provide his or her children with
    financial support.   Because child support is a shared responsibility, both
    parents are obligated to support their children “in accordance with their
    relative incomes and ability to pay.” Reinert v. Reinert, 
    926 A.2d 539
    , 542
    (Pa. Super. 2007).
    “Ordinarily, a party who willfully fails to obtain appropriate
    employment will be considered to have an income equal to the
    [party’s] earning capacity.” Pa.R.Civ.P. 1910.16-2(d)(4). The
    determination of a parent’s ability to provide child support is
    based upon the parent’s earning capacity rather than the
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    J-S75013-17
    parent’s actual earnings.   See Kelly v. Kelly, 
    633 A.2d 218
    (1993).
    Laws v. Laws, 
    758 A.2d 1226
    , 1229 (Pa. Super. 2000).          A party’s age,
    education, training, health, work experience, earnings history, and childcare
    responsibilities are factors that shall be considered in determining earning
    capacity.   
    Id.
     (citing Pa.R.Civ.P. 1910.16–2(d)(4)).   We have also stated,
    however, that in appropriate cases, the “earning capacity of a parent who
    elects to stay home with a young child need not be considered.” Reinert,
    
    926 A.2d at
    543 (citing Kelly v. Kelly, 
    633 A.2d 218
    , 219 (Pa. Super.
    1993)).
    In defending the assignment of the earning capacity to Wife, the trial
    court explained:
    The Report and Recommendation provided a thorough
    description of Wife’s work history and stated that she “has
    worked in full-time jobs before and during the early years of
    marriage but has not worked full time since [her daughter] was
    born. During the marriage she was an Avon representative, did
    some part-time babysitting, and worked two days a month for a
    contractor doing his books.” The Report and Recommendation
    acknowledged that Wife [is] high school educated and attended
    North Hills High School. With respect to Wife’s previous income,
    Master Ferber noted that “she has worked for several law firms
    as a receptionist in the first job and moved up to administrative
    assistant in the last law firm job. Her earnings went from
    $23,000 to $27-28,000 during those years. She then went on to
    Fischer Scientific where she earned$30,000/yr. in her last job as
    an accounts payable clerk.” Master Ferber considered the fact
    that Wife was 43 years old at the time of the hearing and had
    “no physical or mental impairments that would impede her
    working a full-time job.” Master Ferber also considered Wife’s
    time spent as a “stay at home mother” during the marriage. The
    Report and Recommendation also discussed the fact that the
    parties now share custody and the children, who are in third and
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    J-S75013-17
    seventh grade and participate in extracurricular activities after
    school.
    * * *
    Wife’s willful lack of full-time employment warrants the
    assessment of an earning capacity. As Master Ferber explained
    in the Report and Recommendation, Wife had five years to
    become employed in a full-time position. Rather than finding
    work commensurate with her previous employment, Wife chose
    to become employed in a part-time position where she earns
    $11.35 per hour. An earning capacity of $30,000 per year
    comes down to approximately $15.62 per hour for forty hours
    per week. Given Wife’s age and employment history, it is not
    unreasonable to expect that she will be able to find such a
    position. As discussed infra, Wife was awarded alimony for a
    period of one year. This gives her ample time to find suitable
    full-time employment.
    Trial Court Opinion, 8/21/17, at 15–17.
    We cannot say the trial court abused its discretion in assigning the
    earning capacity to Wife. Wife’s claim that obtaining full-time employment
    will necessitate childcare costs that she currently can avoid, while likely true,
    is not sufficient to establish the court abused its discretion.   Wife testified
    that the parties’ daughter is old enough to be left alone. N.T., 11/8/16, at
    131. There is a before-and-after-in-school program for the parties’ son that
    costs $20.00 per day. Id. at 132. In addition, Wife testified that she has
    called upon Husband and neighbors to get the children from the bus; indeed,
    Husband, who has forty-five percent custody, is solely responsible on his
    custodial days. Id. at 31, 126. Husband testified that his parents live in the
    area, his mother is a lunch monitor in the children’s school district, and his
    parents have offered to help with the children. Id. at 32–33. Moreover, the
    - 14 -
    J-S75013-17
    parties acknowledged that Wife does leave the children at home on occasion.
    Id. at 32, 162. We conclude the record adequately supports the assignment
    of a $30,000 earning capacity to Wife.
    Regarding the trial court’s award of alimony, we note the following:
    An award of alimony may be reversed “where there is an
    apparent abuse of discretion or there is insufficient evidence to
    support the award.” Balicki v. Balicki, 
    4 A.3d 654
    , 659 (Pa.
    Super. 2010), citing Jayne v. Jayne, 
    443 Pa. Super. 664
    , 
    663 A.2d 169
     (1995).
    We previously have explained that the purpose of alimony
    is not to reward one party and to punish the other, but rather to
    ensure that the reasonable needs of the person who is unable to
    support himself or herself through appropriate employment, are
    met. Alimony is based upon reasonable needs in accordance
    with the lifestyle and standard of living established by the parties
    during the marriage, as well as the payor’s ability to pay.
    Moreover, alimony following a divorce is a secondary remedy
    and is available only where economic justice and the reasonable
    needs of the parties cannot be achieved by way of an equitable
    distribution award and development of an appropriate
    employable skill.
    In determining whether alimony is necessary, and in
    determining the nature, amount, duration and manner of
    payment of alimony, the court must consider numerous factors
    including the parties’ earnings and earning capacities, income
    sources, mental and physical conditions, contributions to the
    earning power of the other, educations, standard of living during
    the marriage, the contribution of a spouse as homemaker and
    the duration of the marriage.
    Leicht v. Leicht, 
    164 A.3d 1246
    , 1248 (Pa. Super. 2017) (quoting
    Teodorski v. Teodorski, 
    857 A.2d 194
    , 200 (Pa. Super. 2004) (internal
    citations, quotations and original emphasis omitted)).
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    J-S75013-17
    Statutory law provides the general rule that “where a divorce decree
    has been entered, the court may allow alimony, as it deems reasonable, to
    either party only if it finds that alimony is necessary.” 23 Pa.C.S. § 3701.
    In determining the amount and duration of alimony, the court must consider
    seventeen factors.   Id.   The trial court listed the factors to be considered
    and determined that the record supported the alimony grant in the instant
    case. Trial Court Opinion, 8/21/17, at 20. In explaining the propriety of the
    award, the trial court stated as follows:
    Master Ferber found that Husband voluntarily paid support to
    Wife from the date of separation until the date that he filed a
    Complaint in Divorce. Pursuant to the Support Order, Husband
    has paid over $2,800 per month since February of 2014. The
    Report and Recommendation compared the potential incomes of
    the parties and mentioned Wife’s time spent as a “stay at home
    mother” while Husband was employed. Throughout her Report
    and Recommendation, Master Ferber discussed Wife’s previous
    employment and income and stated that “Wife has had 5 years
    to increase her earnings and to get a full-time job. She has not
    done so.” Master Ferber recommended that Wife continue to
    receive alimony in the amount of $600 per month for one year.
    The Report and Recommendation explained that “this alimony
    award will give Wife one full additional year to find a job
    commensurate with her earning capacity of $30,000.”
    In her Exceptions, Wife argued that the facts of the case
    “demonstrate the need for an award of alimony for significantly
    longer time than that recommended by the Master.” (Wife’s
    Brief in Support of Exceptions). Wife’s position is that she is
    entitled to a greater and longer award of alimony based on
    Husband’s “maximized” earning potential.           Wife cited to
    Teodorski and argued that the reasonableness standard
    “requires the court to consider the prior standard of living as well
    as Husband’s ability to pay.”       This Court dismissed Wife’s
    Exceptions and affirmed Master             Ferber’s Report and
    Recommendation with respect to alimony.
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    J-S75013-17
    All of the information contained in the Report is supported
    by the transcript of the hearing. Husband testified that following
    the separation, he voluntarily supported Wife and stated that
    Wife had “access to the debit card.” He further stated that “back
    at that time I would typically pay the mortgage, pay the bills,
    and she would have full access to the debit card.” (Tr. 33).
    Pursuant to the February 2014 Support Order and at the time of
    the hearing, Husband was paying Wife $1,700 in spousal support
    and child support and $1,172 for the mortgage, home equity,
    and taxes for the marital residence.       (Tr. 34).    Husband’s
    contribution to Wife exceeded $2,800 in every month between
    February 2014 and the November 2016 hearing. Husband has
    been consistently paying spousal support and child support to
    Wife for over six years following a marriage that lasted for ten.
    As the Domestic Relations statute and the case law make
    clear, alimony is not guaranteed. Wife cited Teodorski in her
    Brief in Support of Exceptions and argued that the case supports
    an increased alimony award in her favor based on the
    “reasonableness standard.” The Superior Court in Teodorski
    held, however, that the trial court did not abuse its discretion
    when it denied the wife’s petition for alimony. The Court stated
    that “the trial court, considering the length of the marriage (six
    years) and the number of years that husband had previously
    paid spousal support (four years and nine months), denied wife’s
    petition for additional alimony. We find no abuse of discretion.”
    Teodorski v. Teodorski, 
    2004 PA Super 313
    , ¶ 19, 
    857 A.2d 194
    ,
    201 (2004). Wife’s reliance on Teodorski is therefore erroneous
    as the case supports Master Ferber’s determination.
    While the Report and Recommendation did not contain an
    itemized list of the alimony factors, it was peppered with
    references to them. Given the fact that Husband and Wife were
    married for ten years and Husband financially supported Wife for
    almost six years following the date of separation, Master Ferber’s
    alimony award is reasonable. As Master Ferber explained, Wife
    has had almost six years to increase her income beyond that of
    the support paid to her by Husband. Requiring Husband to pay a
    greater amount or to pay any amount for a longer period of time
    would be inequitable.
    Trial Court Opinion, 8/21/17, at 20–22. We concur with the trial court. The
    alimony award for a period of one year was not an abuse of discretion.
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    J-S75013-17
    As to unreimbursed medical expenses, our rules of civil procedure
    governing support actions delineate allocation of additional expenses in
    support actions.4        Pennsylvania Rule of Civil Procedure 1910.16-6(c)
    addresses unreimbursed medical expenses and provides that they “shall be
    allocated between the parties in proportion to their respective net incomes.”
    The trial court emphasized that Father is responsible for providing the
    children with health insurance and, as noted supra, the Master apportioned
    the unreimbursed medical expenses in a sixty-five/thirty-five split. We are
    reminded of our decision in E.R.L. v. C.K.L., 
    126 A.3d 1004
     (Pa. Super.
    2015), wherein we stated that each parent has an absolute duty to support
    his or her children even when “it causes hardship or requires sacrifice.” 
    Id.
    at 1006–1007 (citing Christianson v. Ely, 
    838 A.2d 630
    , 638 (Pa. 2003)
    (citation and internal quotations omitted) (“In a child support hearing, the
    main concern is for the welfare of the child. Each parent has a duty which is
    well nigh absolute to support his or her minor children and each may have to
    make sacrifices in order to meet this burden.”)). In rejecting Wife’s claim
    that this apportionment represents an abuse of discretion, we rely on the
    trial court’s explanation, as follows:
    ____________________________________________
    4  We note the trial court’s reference to the Master’s representation in her
    report that she “is going to compute the child support for the children given
    the 55/45 shared custody now in effect. The Report further stated that
    Husband’s guideline support obligation based on income is $1,274.40. She
    accordingly recommended this amount. See Report and Recommendation,
    6.” Trial Court Opinion, 8/21/17, at 18 n.4.
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    J-S75013-17
    The Domestic Relations statute and relevant case law
    make clear that unreimbursed medical expenses are allocated in
    proportion to the parties’ net monthly income.       Husband's
    monthly net income is $6,107 and Wife’s is $2,500 (gross) based
    on her earning capacity. Wife’s earning capacity represents
    approximately 30% of Husband’s. The recommendation that
    Husband is responsible [for] 65% of the unreimbursed medical
    expenses is therefore appropriate.
    This [c]ourt was not persuaded by Wife’s assertion that the
    “calculations do not account for the cost of medical insurance, as
    there are no longer any guarantees that it will be provided by an
    employer.” It is clear that Husband provided health insurance
    coverage for the family and that Wife was accordingly reliant
    upon it.    Wife, however, failed to present citation to legal
    authority that supports her argument that she should be entitled
    to a decrease in the percentage of her obligation as a result of
    having to pay for her own medical insurance. As stated supra,
    Wife has had a lengthy amount of time to obtain appropriate
    employment and health insurance coverage as is customary to
    do when parties divorce. Wife has been awarded an additional
    year of alimony in which to find such employment.
    This [c]ourt found that Master Ferber’s recommendation
    was made with consideration to relevant and appropriate law
    and to the facts of this case.           Because Master Ferber
    recommended an obligation to pay unreimbursed medical
    expenses that was allocated in proportion to the income of the
    parties, this [c]ourt dismissed Wife’s Exceptions.
    Trial Court Opinion, 8/21/17, at 18–19.
    Wife’s final issue challenges the Master’s recommendation ordering
    Wife to pay one-half of the credit card debt because it did not order Husband
    to pay one-half of the home equity loan. Wife’s Brief at 63. This issue is
    waived. We have stated that an issue must be developed and supported by
    citations to relevant authority. In re M.Z.T.M.W., 
    163 A.3d 462
    , 465 (Pa.
    - 19 -
    J-S75013-17
    Super. 2017); Mother’s brief does neither. Even if not waived, however, we
    would rely upon the trial court’s disposition:
    Master Ferber recommended that Husband be reimbursed
    for his assumption of the marital debt but did not afford Wife the
    same reimbursement for the home equity loan payments. “The
    parties stipulated to the marital debts that existed as of the date
    of separation being $9,754. Husband has been paying down
    these debts since separation and agreed to continue doing so.”
    See Report and Recommendation, 3. Master Ferber accordingly
    credited Husband $4,877 for his “assumption of Wife’s share of
    these debts.” 
    Id.
     There was no mention of the home equity
    loan.
    The Report and Recommendation stated that “Husband
    provided Wife with voluntary support for her and the children
    and paid the mortgage, home equity loan and real estate taxes
    on the marital residence” from the date of separation until the
    date that the Support Order was entered. Pursuant to the
    Support Order, Husband continued to pay “$1,700/mo. through
    PACSES and Husband continued to pay the mortgage, home
    equity line of credit and the real estate taxes” through another
    account.
    Trial Court Opinion, 8/21/17, at 23.    Because Husband provided Wife with
    the funds to make the home equity loan payments, the trial court
    determined that Wife was not entitled to their reimbursement.       We would
    not find this conclusion to be an abuse of discretion.
    Order affirmed.
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    J-S75013-17
    Judgment Entered.
    Joseph D. Seletyn, Esq.
    Prothonotary
    Date: 2/5/2018
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