In re Marriage of Moorthy

(Court opinion corrected 3/20/15.) In post-dissolution petition to increase child support, wife alleged that child's needs had increased and that husband's income had increased. Court properly considered whether husband was sole shareholder of a subchapter S corporation, whether there was evidence he was manipulating income to reduce his support obligation, whether corporation's retained earnings were excessive, and whether there was a legitimate business purpose for not distributing them. Wife failed to offer evidence to rebut husband's evidence that retained earnings were necessary and appropriate business actions and not excessive.(GORDON and REYES, concurring.)