Robin Claire Pearson Gorman v. Timothy Stewart Gorman ( 2011 )


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  •                 IN THE COURT OF APPEALS OF TENNESSEE
    AT NASHVILLE
    September 21, 2011 Session
    ROBIN CLAIRE PEARSON GORMAN v. TIMOTHY STEWART
    GORMAN
    Appeal from the Chancery Court for Coffee County
    No. 09186    Vanessa Jackson, Judge
    No. M2010-02620-COA-R3-CV - Filed November 16, 2011
    Husband challenges the trial court’s award of alimony in solido beginning after three years
    of rehabilitative alimony. We find no abuse of discretion and affirm the trial court’s
    decision.
    Tenn. R. App. P. 3 Appeal as of Right; Judgment of the Chancery Court Affirmed
    A NDY D. B ENNETT, J., delivered the opinion of the Court, in which R ICHARD H. D INKINS, J.,
    joined. F RANK G. C LEMENT, J R., J., filed a concurring opinion.
    Roger James Bean and Bradley Joseph Eldridge-Smith, Tullahoma, Tennessee, for the
    appellant, Timothy Stewart Gorman.
    Michael E. Griffin and Karen Sedora Price, Tullahoma, Tennessee, for the appellee, Robin
    Claire Pearson Gorman.
    OPINION
    F ACTUAL AND P ROCEDURAL B ACKGROUND
    Robin Claire Pearson Gorman (“Wife”) and Timothy Stewart Gorman (“Husband”)
    were married in 1994 and have two minor children. Wife filed for divorce in May 2009
    alleging grounds of inappropriate marital conduct, adultery, and irreconcilable differences.
    While initially denying inappropriate marital conduct or adultery, Husband later filed an
    amended answer admitting these grounds.
    The matter was heard on November 3, 2010. Husband and Wife both testified. In a
    memorandum order entered on November 17, 2010, the trial court granted Wife a divorce
    and, as agreed by the parties, named Mother the primary residential parent of the two minor
    children. With respect to the parties’ earning capacity, the court made the following
    findings:
    The Court finds that both the parties have master’s degrees in civil
    engineering. However, since 1998, the Wife has not worked in the field of
    engineering. By mutual agreement of the parties, she stayed home to care for
    the children. From the time he was in college, the Husband has worked for
    Roger’s Group. He has received several promotions, and his career has
    steadily advanced. His current gross income is $12,455.85 per month
    ($9,129.25 net). He has regularly received yearly bonuses, and his bonus for
    2010 was $17,384.00 gross ($9,900.00 net).
    Although the Wife has the education to be employed in the engineering
    field, she has not worked in the field for almost 12 years. The starting salary
    for engineers is approximately $50,000.00 per year; however, the Wife has
    been unable to find an engineering position in the Tullahoma area. She now
    desires to pursue a career as a math teacher in the public school system. She
    presently teaches at St. Paul’s School, and her gross salary is $1,260.42 per
    month. It will require approximately three years for the Wife to obtain the
    education and certifications necessary to pursue a career as a teacher.
    Unfortunately, the salary she will earn teaching in the public school system
    will not be as much as she could earn working in the engineering field. It is
    the Wife’s prerogative to choose a different career path, but the law requires
    that the Husband’s child support obligation be based upon her earning capacity
    (i.e. $50,000.00 per year in the engineering field).
    The court subsequently found that Wife was entitled to rehabilitative alimony of $2,000 per
    month for three years “in order to achieve an earning capacity that would permit her to enjoy
    a standard of living reasonably comparable to that enjoyed during the marriage.” The court
    went on to state as follows:
    Even if the Wife were to find employment as an engineer with a starting
    salary, she would be just starting her career. While the Husband’s career has
    steadily advanced, for the last twelve years she has been out of the job market.
    It will require some period of time for the Wife to develop her career to the
    point that she can afford a reasonable comparable lifestyle. Therefore, after
    the expiration of the period of rehabilitative alimony, the Wife is awarded
    alimony in solido in the amount of $2,000.00 per month for a period of 12
    years.
    -2-
    The court made specific rulings regarding the division of marital assets and debts.
    Husband was ordered to assume and pay the two credit card debts. The parties’ joint bank
    account was equally divided. Wife was awarded her 401k account, and the parties were to
    receive equal shares of Husband’s 401k retirement and pension accumulated during the
    marriage.
    In an order entered on March 11, 2011, the trial court incorporated by reference its
    previous memorandum and order and reiterated its rulings regarding rehabilitative alimony
    and alimony in solido. Husband was ordered to pay monthly child support in the amount of
    $1,563.00. The court gave a detailed listing of the marital property awarded to each spouse.
    Husband was ordered to pay Wife’s reasonable attorney fees.
    Husband appeals on the issue of the trial court’s award of alimony in solido.
    S TANDARD OF R EVIEW
    We review a trial court’s findings of fact de novo with a presumption of correctness
    unless the preponderance of the evidence is otherwise. Tenn. R. App. P. 13(d). We review
    questions of law de novo with no presumption of correctness. Nelson v. Wal-Mart Stores,
    Inc., 
    8 S.W.3d 625
    , 628 (Tenn. 1999).
    A trial court has broad discretion to determine the need for spousal support, as well
    as the appropriate nature, amount, and duration of that support. Tenn. Code Ann. § 36-5-
    121; Bratton v. Bratton, 
    136 S.W.3d 595
    , 605 (Tenn. 2004). An award of spousal support
    will not be disturbed on appeal absent an abuse of the trial court’s discretion. Broadbent v.
    Broadbent, 
    211 S.W.3d 216
    , 220 (Tenn. 2006). Under the abuse of discretion standard, a
    reviewing court cannot substitute its judgment for the trial court’s judgment. Wright ex rel.
    Wright v. Wright, 
    337 S.W.3d 166
    , 176 (Tenn. 2011). Rather, a reviewing court will find an
    abuse of discretion only if the trial court “applied incorrect legal standards, reached an
    illogical conclusion, based its decision on a clearly erroneous assessment of the evidence, or
    employ[ed] reasoning that causes an injustice to the complaining party.” Konvalinka v.
    Chattanooga–Hamilton County Hosp. Auth., 
    249 S.W.3d 346
    , 358 (Tenn. 2008); see also Lee
    Med., Inc. v. Beecher, 
    312 S.W.3d 515
    , 524 (Tenn. 2010). Therefore, “when reviewing a
    discretionary decision by the trial court, such as an alimony determination, the appellate court
    should presume that the decision is correct and should review the evidence in the light most
    favorable to the decision.” Gonsewski v. Gonsewski, No. M2009-00894-SC-R11-CV, 
    2011 WL 4116654
    , at *3, __ S.W.3d __ (Tenn. Sept. 16, 2011).
    -3-
    A NALYSIS
    I.
    We begin with a summary of the statutes and caselaw relevant to the propriety of a
    trial court’s alimony award.
    In 2000, our Supreme Court issued its opinion in Crabtree v. Crabtree, 
    16 S.W.3d 356
    (Tenn. 2000), a case which has often been the starting point for subsequent cases concerning
    rehabilitative alimony. Crabtree involved the dissolution of a 23-year marriage. Id. at 357.
    The wife was a certified public accountant who began working part-time when the couple
    started a family; she was earning approximately $41,000 a year working out of the home at
    the time of the divorce. Id. The husband, a stockbroker, earned approximately $417,000 in
    the year preceding the divorce. Id. at n.1. The trial court awarded Ms. Crabtree rehabilitative
    alimony of $1,700 per month for five years, followed by alimony in futuro of $1,200 per
    month. Id. at 357-58. The Court of Appeals affirmed the alimony award. Id. at 358.
    In analyzing the case, the Supreme Court focused on the statutory preference for
    rehabilitative alimony.1 Id. The Court concluded that, “[i]f an award of rehabilitative
    alimony is justified by the parties’ circumstances, a trial court initially should award
    rehabilitative alimony only.” Id. at 360. Should the recipient’s prospects of economic
    rehabilitation change, the court reasoned, the rehabilitative alimony award could be modified;
    if rehabilitation were not feasible, the court could then award alimony in futuro. Id. At the
    time of the initial alimony award, however, “a concurrent award of both types of alimony
    [rehabilitative and in futuro] is inconsistent.” Id. The Court also noted that the trial court
    had not made any findings of fact regarding the statutory factors, thereby requiring the Court
    to make an independent review of the record to determine the preponderance of the evidence.
    Id.
    The Court concluded that the award of alimony in futuro “is not justified and does not
    recognize or further the legislative purpose of encouraging divorced spouses to become self-
    sufficient.” Id. The Court agreed with the trial court’s conclusion that Ms. Crabtree could
    be rehabilitated, noting her education and earning capacity, estimated by Mr. Crabtree to be
    between $65,000 and $100,000 annually. Id. After reviewing all of the statutory factors, the
    Court affirmed the award of rehabilitative alimony for five years but increased the amount
    to $2,500 per month to assist Ms. Crabtree in making the transition to full-time employment.
    Id. at 361. The award of alimony in futuro was reversed. Id.
    1
    At that time, the statutory provisions regarding alimony were codified at Tenn. Code Ann. § 36-5-
    101(d).
    -4-
    This court examined the implications of Crabtree in Dempsey v. Dempsey, No.
    M1998-00972-COA-R3-CV, 
    2000 WL 1006945
     (Tenn. Ct. App. July 21, 2000), a case
    involving an award of alimony in futuro. The question raised in Dempsey was “the proper
    measure of economic rehabilitation to be used in determining if the disadvantaged spouse’s
    attainment of that level is feasible.” Id. at *2. While the relevant statutory provisions were
    not as detailed at they are now, they did state the general assembly’s intent “that a spouse
    who is economically disadvantaged, relative to the other spouse, be rehabilitated whenever
    possible by the granting of an order for the payment of rehabilitative, temporary support and
    maintenance.” Id. at *2, n.1 (quoting Tenn. Code Ann. § 36-5-101(d)(1) (2000) (now Tenn.
    Code Ann. § 36-5-121(d)(2))). Where rehabilitation was not possible, the statute allowed for
    long-term support. Id.; see Tenn. Code Ann. § 36-5-101(d)(1) (2000) (now Tenn. Code Ann.
    § 36-5-121(d)(3)). Based upon the statutes and caselaw, this court concluded that “a court
    should determine whether it is feasible for a disadvantaged spouse to improve his or her
    earning capacity to a ‘reasonable level.’” Dempsey, 
    2000 WL 1006945
    , at *4. We then
    proceeded to consider whether this reasonable level should be related to the pre-divorce
    standard of living or the other spouse’s earning capacity. Id. After a lengthy discussion of
    Crabtree, we reached the conclusion that the holding in Crabtree “indicates that this
    differential [between the earning capacities of the husband and wife]2 is not relevant to the
    question of the feasibility of rehabilitation, at least at the time of the initial determination of
    whether rehabilitation is feasible.” Id. at *6 (footnote omitted). Based upon the statutory
    preference for rehabilitation and the Supreme Court’s analysis in Crabtree, this court
    concluded that an award of rehabilitative alimony, rather than alimony in futuro, was
    appropriate. Id. at *7.
    While Crabtree stands for the proposition that, at least at the time of the initial decree,
    rehabilitative alimony and alimony in futuro are inconsistent, a subsequent Supreme Court
    case declined to reach the same conclusion with respect to rehabilitative alimony and alimony
    in solido. See Burlew v. Burlew, 
    40 S.W.3d 465
    , 472 (Tenn. 2001). In several other cases,
    the Supreme Court emphasized that, while the marital standard of living is one factor to be
    considered in awarding alimony, a trial court must consider all of the relevant statutory
    factors. See Bratton v. Bratton, 
    136 S.W.3d 595
    , 604 (Tenn. 2004); Robertson v. Robertson,
    
    76 S.W.3d 337
    , 340 (Tenn. 2002). In Robertson, the court cited Crabtree for the following
    principles:
    The prior concept of alimony as lifelong support enabling the disadvantaged
    spouse to maintain the standard of living established during the marriage has
    2
    Ms. Dempsey did not work outside of the home until the end of the marriage, when she earned seven
    to eight dollars an hour; Mr. Dempsey earned in excess of $60,000 per year. Dempsey, 
    2000 WL 1006945
    ,
    at *1.
    -5-
    been superseded by the legislature’s establishment of a preference for
    rehabilitative alimony. The parties’ incomes and assets will not always be
    sufficient for them to achieve the same standard of living after divorce that
    they enjoyed during the marriage.
    Robertson, 76 S.W.3d at 340.
    In 2003, the general assembly enacted revisions to the provisions of Tenn. Code Ann.
    § 36-5-101(d) governing alimony. See 2003 T ENN. P UB. A CTS ch. 305. In 2005, the general
    assembly again revised the alimony provisions and moved them to Tenn. Code Ann. § 36-5-
    121. See 2005 T ENN. P UB. A CTS ch. 287. The new provisions added transitional alimony to
    the recognized forms of alimony and specifically allow for concurrent awards of
    rehabilitative and in futuro alimony.3 See Tenn. Code Ann. § 36-5-121(d), (g); Anderson v.
    Anderson, No. M2005-02029-COA-R3-CV, 
    2007 WL 957186
    , at *5 (Tenn. Ct. App. Mar.
    29, 2007). The provisions added in 2003 and 2005 define what it means to be rehabilitated
    and contain the following statements of public policy:
    •       “Spouses have traditionally strengthened the family unit through private arrangements
    whereby one (1) spouse focuses on nurturing the personal side of the marriage,
    including the care and nurturing of the children, while the other spouse focuses
    primarily on building the economic strength of the family unit. This arrangement
    often results in economic detriment to the spouse who subordinates such spouse’s
    own personal career for the benefit of the marriage. It is the public policy of this state
    to encourage and support marriage, and to encourage family arrangements that
    provide for the rearing of healthy and productive children who will become healthy
    and productive citizens of our state.” Tenn. Code Ann. § 36-5-121(c)(1).
    •       “The general assembly finds that the contributions to the marriage as homemaker or
    parent are of equal dignity and importance as economic contributions to the marriage.
    Further, where one (1) spouse suffers economic detriment for the benefit of the
    marriage, the general assembly finds that the economically disadvantaged spouse’s
    standard of living after the divorce should be reasonably comparable to the standard
    of living enjoyed during the marriage or to the post-divorce standard of living
    3
    As this court recognized in Anderson v. Anderson, No. M2005-02029-COA-R3-CV, 
    2007 WL 957186
    , at *5 (Tenn. Ct. App. Mar. 29, 2007), the provisions of Tenn. Code Ann. § 36-5-121(d)(4) supersede
    the holding of Crabtree with regard to concurrent awards of rehabilitative and in futuro alimony. The statute
    now recognizes that, in some cases, only partial rehabilitation is possible. See Tenn. Code Ann. § 36-5-
    121(d)(4); Anderson, 
    2007 WL 957186
    , at *5-6.
    -6-
    expected to be available to the other spouse, considering the relevant statutory factors
    and the equities between the parties.” Tenn. Code Ann. § 36-5-121(c)(2).
    Pursuant to Tenn. Code Ann. § 36-5-121(d)(5), “[a]limony in solido may be awarded in lieu
    of or in addition to any other alimony award, in order to provide support, including attorney
    fees, where appropriate.”
    The most recent Supreme Court case relevant to our discussion is Gonsewski v.
    Gonsewski, 
    2011 WL 4116654
    . The Supreme Court stated the issue presented as “whether
    alimony in futuro should be awarded to a spouse who has a college degree, good health, a
    stable work history in a relatively high paying job, and a lack of demonstrated need for such
    long-term alimony.” Id. at *1. The Gonsewskis were married for 21 years and had two
    children, who were adults at the time of the divorce. Id. Both spouses worked throughout
    the marriage–the wife as an information technologist with the State of Tennessee with a base
    salary of $72,000, and the husband as an accountant with a gross income of $137,418 and
    a bonus of $34,726 in 2008. Id. The husband testified that the bonuses he received in 2007
    and 2008 were unusually large. Id. The trial court divided the marital property about equally
    and determined that the wife was not entitled to alimony, citing her stable job with the State,
    good income, and her share of the equity in the marital home (which the court considered
    sufficient to obtain another residence). Id. at *2. The Court of Appeals reversed the trial
    court’s decision regarding alimony and ordered the husband to pay alimony in futuro of
    $1,250 per month, noting that alimony in futuro was “necessary to mitigate the harsh
    economic realities of divorce” in light of the disparity in the parties’ incomes. Id
    The Supreme Court emphasized the “legislative preference favoring short-term
    spousal support over long-term spousal support, with the aim being to rehabilitate a spouse
    who is economically disadvantaged relative to the other spouse and achieve self-sufficiency
    where possible.” Id. at *7 (citing Tenn. Code Ann. § 36-5-121(d)(2)-(3)). The Court further
    stated that “alimony in futuro should be awarded only when the court finds that economic
    rehabilitation is not feasible and long-term support is necessary.”4 Id. Based upon on the
    statutory factors, the Court concluded that alimony in futuro should not have been awarded
    because alimony in futuro was intended to apply when the spouse could not be rehabilitated.
    Id. at *8. Tenn. Code Ann. § 35-5-121(f)(1), cited by the Court, provides, in pertinent part:
    Such alimony [in futuro] may be awarded when the court finds that there is
    relative economic disadvantage and that rehabilitation is not feasible, meaning
    4
    We note that Tenn. Code Ann. § 36-5-121(d)(4) allows for an award of alimony in futuro “either
    in addition to an award of rehabilitative alimony, where a spouse may be only partially rehabilitated, or
    instead of an award of rehabilitative alimony, where rehabilitation is not feasible.”
    -7-
    that the disadvantaged spouse is unable to achieve, with reasonable effort, an
    earning capacity that will permit the spouse’s standard of living after the
    divorce to be reasonably comparable to the standard of living enjoyed during
    the marriage, or to the post-divorce standard of living expected to be available
    to the other spouse, considering the relevant statutory factors and the equities
    between the parties.5
    In reversing the decision of the Court of Appeals and reinstating the trial court’s
    decision, the Court specifically cited the wife’s strong earnings record, the absence of
    evidence regarding what (if anything) she could do to alter her earning capacity to allow her
    post-divorce standard of living to be reasonably comparable to that applicable during the
    marriage,6 the little amount of evidence regarding the marital standard of living, and the lack
    of evidence regarding the husband’s expected post-divorce standard of living.7 Gonsewski,
    
    2011 WL 4116654
    , at *8. The Court interpreted the earnings evidence as showing the wife
    with a base salary of $72,000 a year and longevity bonuses8 and husband with a base salary
    of $99,900 with the likelihood of decreasing bonuses. Id. at *9. The Court also mentioned
    that the husband had taken out loans to help fund the children’s college education. Id.
    Noting that the award of alimony in futuro by the Court of Appeals in this case was
    inconsistent with its decision in Crabtree, the Court wrapped up its analysis as follows:
    In short, Wife has the ability to support herself and, absent an abuse of
    discretion, we are not inclined to second-guess the trial court’s decision not to
    award alimony in futuro. While we recognize that the record demonstrates a
    likelihood that Husband’s income may continue to exceed Wife’s by some
    extent, and that Wife’s post-divorce lifestyle may decline to some extent, we
    are not willing to overrule the trial court on this basis. The economic realities
    are such that it is likely that Husband’s standard of living will also decline as
    he establishes a separate household without Wife’s income. We reiterate that
    5
    This is consistent with the statutory definition of “rehabilitated” set forth in Tenn. Code Ann. § 36-
    5-121(d)(2).
    6
    The Court cited Tenn. Code Ann. § 36-5-121(f)(1) and interpreted its provisions as contemplating
    proof as to the “prospect or feasibility of Wife making any ‘reasonable efforts.’” Gonsewski, 
    2011 WL 4116654
    , at *8.
    7
    The Court was “not inclined to speculate about these matters.” Gonsewski, 
    2011 WL 4116654
    , at
    *8.
    8
    Wife’s most recent longevity bonus was $1,500. Id. at *1.
    -8-
    “two persons living separately incur more expenses than two persons living
    together. Thus, in most divorce cases it is unlikely that both parties will be
    able to maintain their pre-divorce lifestyle once the proceedings are
    concluded.”
    Id. at *10 (quoting Kinard v. Kinard, 
    986 S.W.2d 220
    , 234 (Tenn. Ct. App. 1998)).
    Perhaps the two most significant points we are to derive from Gonsewski are the great
    deference appellate courts are to give to the trial court’s decisions regarding alimony and the
    disfavor for long-term alimony. As applied to the case before us, the deference factor
    suggests upholding the 12-year, $2,000 per month award of alimony in solido, while the
    disfavor for long-term alimony suggests striking down the award.
    II.
    In Gonsewski, our Supreme Court recognized the principle that “a trial court’s
    decision regarding spousal support is factually driven and involves the careful balancing of
    many factors.” Id. at *3 (footnote omitted). Decisions regarding the nature and amount of
    spousal support hinge upon the unique facts of each case and require careful consideration
    of the factors found at Tenn. Code Ann. § 36-5-121(i).9 Oakes v. Oakes, 
    235 S.W.3d 152
    ,
    160 (Tenn. Ct. App. 2007). Tenn. Code Ann. § 36-5-121(i) instructs the court to consider
    all relevant factors in determining whether spousal support is appropriate and in determining
    the nature, amount, length of term, and manner of payment, including the following:
    (1) The relative earning capacity, obligations, needs, and financial resources
    of each party, including income from pension, profit sharing or retirement
    plans and all other sources;
    (2) The relative education and training of each party, the ability and
    opportunity of each party to secure such education and training, and the
    necessity of a party to secure further education and training to improve such
    party’s earnings capacity to a reasonable level;
    (3) The duration of the marriage;
    (4) The age and mental condition of each party;
    9
    As Supreme Court Justice Henry once observed, “Every tub must stand on its own bottom.” Farris
    v. State, 
    535 S.W.2d 608
    , 622 (Tenn. 1976). Each case is governed by its own facts and the application of
    the law to those facts. Id.
    -9-
    (5) The physical condition of each party, including, but not limited to, physical
    disability or incapacity due to a chronic debilitating disease;
    (6) The extent to which it would be undesirable for a party to seek employment
    outside the home, because such party will be custodian of a minor child of the
    marriage;
    (7) The separate assets of each party, both real and personal, tangible and
    intangible;
    (8) The provisions made with regard to the marital property, as defined in §
    36-4-121;
    (9) The standard of living of the parties established during the marriage;
    (10) The extent to which each party has made such tangible and intangible
    contributions to the marriage as monetary and homemaker contributions, and
    tangible and intangible contributions by a party to the education, training or
    increased earning power of the other party;
    (11) The relative fault of the parties, in cases where the court, in its discretion,
    deems it appropriate to do so; and
    (12) Such other factors, including the tax consequences to each party, as are
    necessary to consider the equities between the parties.
    The single most important consideration for the court in awarding alimony is the need of the
    disadvantaged spouse seeking support, followed by the ability of the obligor spouse to pay
    support. Bratton, 136 S.W.3d at 470; Oakes, 235 S.W.3d at 160.
    In the present case, in addition to an award of rehabilitative alimony, the trial court
    awarded Wife alimony in solido of $2,000 per month for 12 years. Pursuant to Tenn. Code
    Ann. § 36-5-121(h)(1), alimony in solido, or lump sum alimony, is “a form of long term
    support, the total amount of which is calculable on the date the decree is entered, but which
    is not designated as transitional alimony.” The same subsection states that the purpose of
    alimony in solido is “to provide financial support to a spouse.” Tenn. Code Ann. § 36-5-
    121(h)(1). Such an award is not modifiable (unless the parties agree otherwise) and is not
    terminable upon the death or remarriage of either party. Tenn. Code Ann. § 36-5-121(h)(2)-
    (3). Alimony in solido may be awarded “in lieu of or in addition to any other alimony
    award.” Tenn. Code Ann. § 36-5-121(d)(5).
    -10-
    We now consider the statutory factors set forth at Tenn. Code Ann. 36-5-121(i).
    Factor 1 is the parties’ relative earning capacity, obligations, needs, and financial resources.
    The trial court determined that Wife had the capacity to earn approximately $50,000 a year
    as an engineer and used this figure to impute a monthly income of $4,166.67 to her for
    purposes of child support. Husband was determined by the trial court to have a current gross
    income of $12,455.85 per month, which yields an annual income of $149,470.20. The court
    further found that Husband “has regularly received yearly bonuses, and his bonus for 2010
    was $17,384.00 gross ($9,900.00 net).” For child support purposes, the court used a total
    monthly gross income of $13,904.52. Thus, Husband’s total income was over three times
    the imputed earning capacity of Wife. While the court did not make specific findings
    regarding the parties’ needs, each party presented a statement of expenses. Subtracting
    private school tuition fees (paid by Husband) and an overstatement of health insurance
    expenses from Wife’s statement, we calculate Wife’s monthly expenses to be approximately
    $3943.57; Husband claimed monthly expenses in the amount of $7,184.29 (which includes
    the children’s private school tuition). Just looking at the numbers, we must conclude that
    Wife has need and Husband has the ability to pay.
    Factor 2 is the parties’ relative education and training and whether there is a need for
    further education to improve a party’s earning capacity. Tenn. Code Ann. § 36-5-121(i)(2).
    Husband and Wife both have college degrees in civil engineering. Husband obtained a
    master’s degree in civil engineering from Vanderbilt in 2008. Wife obtained a master’s
    degree in civil engineering from the University of Tennessee in 1995 but at the time of the
    hearing had decided to pursue a position teaching high school math. The trial court found
    that “[i]t will require approximately three years for the Wife to obtain the education and
    certifications necessary to pursue a career as a teacher.” The court’s award of rehabilitative
    alimony for three years was intended to allow Wife to get the credentials to allow her to teach
    full time in the public school system. The court recognized that a career in teaching would
    not allow Wife to earn as much as working in engineering.
    As to factors 3, 4, and 5, the parties were married for approximately sixteen years and
    were both age 40 and healthy at the time of the divorce. See Tenn. Code Ann. § 36-5-
    121(i)(3)-(5). Factor 6 is “[t]he extent to which it would be undesirable for a party to seek
    employment outside the home, because such party will be custodian of a minor child of the
    marriage.” Tenn. Code Ann.§ 36-5-121(i)(6). Under the terms of the permanent parenting
    plan adopted by the court, Wife is the primary residential parent of the two minor children,
    who were ages 8 and 12 at the time of the divorce. Because Husband moved to another state,
    he has regular parenting time during the school year only one weekend per month. One of
    the reasons stated by Wife for pursuing a teaching position was to allow her to be available
    to the children after school and on breaks. Wife also testified that she had not sought
    engineering positions in other cities because she wanted to maintain stability in the lives of
    -11-
    the children. Thus, although Wife will be working outside the home, there is evidence
    indicating that a school teaching position is preferable to an engineering position in another
    town because of the impact on the children.
    Factors 7 and 8 concern the parties’ separate assets and the division of marital
    property. Tenn. Code Ann. § 36-5-121(i)(7)-(8). Neither party has substantial separate
    assets. The parties agreed on the division of many of the marital assets, but they did not
    agree on the valuation of the assets; and the court had to make a determination as to the
    division of the bank accounts, retirement benefits, pension funds, and debts. Husband was
    ordered to be responsible for both of the credit cards, totalling about $29,000.00. One of the
    cards was in Husband’s name only, and there was evidence that Husband had used the other
    card for expenses incurred as a result of an extramarital affair. Based upon both parties’
    valuations of the marital assets, the court divided the assets fairly evenly.10
    Factor 9 is the parties’ standard of living during their marriage. Tenn. Code Ann.
    § 36-5-121(i)(9). We will combine the discussion of this factor with factor 10--“the extent
    to which each party has made such tangible and intangible contributions to the marriage as
    monetary and homemaker contributions, and tangible and intangible contributions by a party
    to the education, training and increased earning power of the other party.” Tenn. Code Ann.
    § 36-5-121(i)(10). As summarized above, Tenn. Code Ann. § 36-5-121(c)(2) accords equal
    importance to the contributions of a spouse as homemaker or parent as it does to economic
    contributions. The statute goes on to state:
    [W]here one (1) spouse suffers economic detriment for the benefit of the
    marriage, the general assembly finds that the economically disadvantaged
    spouse’s standard of living after the divorce should be reasonably comparable
    to the standard of living enjoyed during the marriage or to the post-divorce
    standard of living expected to be available to the other spouse, considering the
    relevant statutory factors and the equities between the parties.
    Tenn. Code Ann. § 36-5-121(c)(2). In this regard, the trial court specifically found that,
    “[b]y mutual agreement of the parties, [Wife] stayed at home to care for the children.” 11 The
    trial court also made the following relevant findings:
    10
    With Wife’s numbers, she received about $167,000.00 and Husband received about $165,000.00.
    According to Husband’s numbers, Wife received about $178,000.00 and he received about $150,000.00.
    11
    While the precedential value of Crabtree must be considered in light of later statutory revisions
    and caselaw, we note that, in Crabtree, the wife continued to work parttime in her chosen career throughout
    the marriage. See Crabtree, 16 S.W.3d at 360. In Gonsewski, too, the wife worked outside the home
    throughout the marriage. Gonsewski, 
    2011 WL 4116654
    , at *1.
    -12-
    While the Husband’s career has steadily advanced, for the last twelve years
    [Wife] has been out of the job market. It will require some period of time for
    the Wife to develop her career to the point that she can afford a reasonable
    comparable lifestyle.
    From these findings, it appears that the trial court felt Wife was in need of support in light
    of her contribution to the marriage by dropping out of the work force to care for the parties’
    children and her resulting economic disadvantage. The court specifically recognized that,
    without additional support, she would not be able to have a standard of living reasonably
    comparable to that of Husband.
    Factor 11 is the relative fault of the parties. There is no doubt in this case that
    Husband was at fault in the divorce since the court awarded Wife a divorce on the basis of
    adultery and inappropriate marital conduct.
    Tenn. Code Ann. § 36-5-121(i) provides that the court may take into account other
    factors, including tax consequences, as necessary “to consider the equities between the
    parties.” Husband argues that the court failed to consider the tax consequences of alimony
    in solido. Because alimony in solido is not terminable upon death or remarriage, Husband
    asserts, it does not meet the criteria for being deductible to Husband.
    Husband takes the position that the trial court’s award of alimony in solido is not
    consistent with the statutory factors and the preference for rehabilitative, rather than long-
    term, alimony. He further argues that the trial court’s award of alimony in solido is a
    punitive measure for Husband’s fault in the failure of the marriage.
    In reviewing the statutory factors and the trial court’s findings, we must bear in mind
    that our review is limited to the abuse of discretion standard. Gonsewski, 
    2011 WL 4542255
    ,
    at *3. Alimony determinations are inherently factual in nature and require the trial court to
    balance many factors. Id. Our role is only “to determine whether the trial court applied the
    correct legal standard and reached a decision that is not clearly unreasonable.” Id. We are
    to presume the correctness of the trial court’s decision and review the evidence “in the light
    most favorable to the decision.” Id. at *4. An abuse of discretion review must reflect “an
    awareness that the decision being reviewed involved a choice among several acceptable
    alternatives.” Id. at *3. Thus, the fact that the reviewing court would not have made the
    same ruling is not relevant as long as the trial court’s decision falls within the range of
    acceptable options.
    With these principles in mind, we cannot find an abuse of discretion in the trial court’s
    alimony award. The court considered the statutory factors and made specific findings with
    -13-
    regard to the factors it deemed salient. Reviewing the evidence in the light most favorable
    to the trial court’s decision, we see no indication that the trial court applied an erroneous
    standard or reached a patently unreasonable result.
    C ONCLUSION
    We affirm the decision of the trial court and assess the costs of this appeal, for which
    execution may issue if necessary, against the appellant, Timothy Stewart Gorman.
    ______________________________
    ANDY D. BENNETT, JUDGE
    -14-