3390N. ERIKA KLAUER, Plaintiff-res-ap, v. ASA ABELIOVICH, Defendant-Appellant-res — Grant & Appelbaum, P.C., New York (Patricia Ann Grant of counsel), for appellant-res — Bikel & Mandarano, New York (Dror Bikel of counsel), for res-res — __—Order, Supreme Court, New York County (Deborah A. Kaplan, J.), entered October 16, 2015, which, to the extent appealed from, upon the parties’ motions, confirmed in part and rejected in part a special referee’s report which, among other things, determined defendant’s child support obligations, awarded plaintiff a separate property credit of $350,000, divided certain marital property by awarding 70 percent to plaintiff and 30 percent to defendant, and awarded defendant $500,000 in counsel fees, unanimously modified, on the law and the facts, to eliminate the separate property credit of $350,000, to award plaintiff artwork entitled “Hamburger Hill” as her separate property not subject to distribution, to award interest on the distributive award pursuant to CPLR 5002, for a determination of equitable distribution regarding the $1,350,000 in increased value in the East Tenth Street condo which was sold after the court’s order, and with respect to child support, to remit the matter to Supreme Court for further analysis regarding and clarification of defendant’s obligations with respect to summer and/or any other extracurricular activities not specifically agreed to, and how such expenses are to be allocated among the parties, if at all, and otherwise affirmed, without costs.
The parties were married in December 2008 and there is one child of the marriage, born in 2010. The Child Support Standards Act (see Domestic Relations Law §240[1—b]) (CSSA) sets forth a method or formula for how basic child support must be calculated. This entails using the combined adjusted gross income of the parents up to a statutory cap, and then applying a fixed percentage to reflect how many children the support award is for (see e.g. Holterman v. Holterman, 3 NY3d 1, 11 [2004]). Here, the statutory cap is $141,000 and the applicable percentage is 17 percent. Where there is income over the cap, the final step in calculating basic child support entails application of the “paragraph (f)” factors (Domestic Relations Law §240[1-b][f]). Such factors include the financial resources of the parents and child, the health of the child and any special needs, the standard of living the child would have had if the marriage had not ended, the disparity in the parents’ incomes, and any other factors the court deems are relevant.