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401(k) program. When the plant shut down, petitioner elected to
“roll over” funds amassed in his section 401(k) account into a
separate IRA account he held with Edward D. Jones, Co. (Edward
Jones).
After the Lobdell-Emery plant closed, petitioner
participated in vocational rehabilitation, worked at several
part-time jobs as a laborer, and began studies towards an
associate’s degree at a local college. At the same time that
petitioner started college, he petitioned the Child Support
Division to reduce his weekly support payments based on his
status as a full-time student. Petitioner’s attempt to reduce
his payments, however, was unsuccessful. While the record is not
clear as to the exact date that petitioner stopped making his
required child support payments, by August 2002, the Child
Support Division determined that petitioner was $11,572.40 in
arrears on his child support obligation.
Petitioner completed his associate’s degree in May 2004, and
thereafter began part-time studies towards his bachelor’s degree.
Since completing his associate’s degree, petitioner has lived on
and tended to his parent’s farm. Petitioner receives income from
taking on occasional odd jobs and selling the firewood that he
cuts and bundles on the farm. In addition to his farm work and
part-time studies, petitioner has pursued full-time work. To
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Last modified: May 25, 2011