The opinion of the court was delivered by: Peters, J.
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This opinion is uncorrected and subject to revision before publication in the Official Reports.
Calendar Date: February 19, 2009
Before: Cardona, P.J., Peters, Malone Jr., Stein and McCarthy, JJ.
(1) Cross appeals (a) from an order of the Supreme Court (Lynch, J.), entered February 6, 2008 in Albany County, which, among other things, awarded plaintiff 30% of the value of defendant's medical business, and (b) from a judgment of said court, entered June 20, 2008, ordering, among other things, equitable distribution of the parties' marital property, upon a decision of the court, and (2) appeal from an order of said court, entered July 17, 2008 in Albany County, which granted plaintiff's application for counsel and expert fees.
The parties were married in 1991 and have two children (born in 1993 and 1996). In December 2005, plaintiff commenced this divorce action. Prior to trial, the parties agreed that defendant would not oppose plaintiff's grounds for divorce and executed stipulations resolving the issues of custody and valuation of the marital assets. They also executed a discovery and fee stipulation which, in relevant part, permitted plaintiff to use a specific account for certain counsel and expert fees and empowered Supreme Court to determine whether the used portion of the funds would be credited against plaintiff's equitable distribution award or charged to defendant.
Following a bench trial, Supreme Court issued a decision and order which, among other things, awarded maintenance to plaintiff in the amount of $10,000 per month for 12 years, set defendant's monthly child support obligation at $8,058, and distributed the marital assets. Overall, the parties' marital assets were distributed equally, with the exception of defendant's medical business, of which plaintiff was awarded 30% of the stipulated value. This decision and order was incorporated, along with the parties' prior stipulations, into a judgment of divorce. Supreme Court subsequently granted plaintiff's application for counsel and expert fees in an amount that exceeded the funds set aside for this purpose pursuant to the discovery and fee stipulation. The parties now cross-appeal from Supreme Court's judgment of divorce,*fn1 and defendant appeals from the order awarding plaintiff counsel and expert fees.
We first address plaintiff's contention that Supreme Court erred in failing to equally distribute defendant's medical business. Supreme Court is vested with "'substantial discretion in determining what distribution of marital property will be equitable under all the circumstances'" (Farrell v Cleary-Farrell, 306 AD2d 597, 599 , quoting Owens v Owens, 288 AD2d 782, 783 ), and "there is no requirement that the distribution of each item of marital property be on an equal or 50-50 basis" (Arvantides v Arvantides, 64 NY2d 1033, 1034 ; see Corbett v Corbett, 6 AD3d 766, 767 ).
Here, Supreme Court examined and set forth the circumstances of the parties and the pertinent statutory factors it considered in deciding to distribute to plaintiff 30% of the value of defendant's interest in the medical business (see Domestic Relations Law § 236 [B]  [d]; Holterman v Holterman, 3 NY3d 1, 8-9 ). In reaching its conclusion, the court fully considered the parties' 14-year marriage, the fact that plaintiff agreed to forgo a career in retail when the parties decided to get married and relocate, and her domestic and child-rearing contributions to the marriage that allowed defendant to build his practice. The court also recognized, however, that, prior to the marriage, defendant not only obtained his medical degree and license, but he was also an established orthopedic surgeon. Further, although plaintiff indirectly contributed to the medical business as a parent and homemaker, she made no direct contributions, financial or otherwise, to defendant's business (see Chalif v Chalif, 298 AD2d 348, 349 ; compare Redgrave v Redgrave, 13 AD3d 1015, 1017-1018 ; Newton v Newton, 246 AD2d 765, 765-766 , lv denied 91 NY2d 813 ). Given these circumstances, as well as the substantial award of maintenance that plaintiff will receive (see Domestic Relations Law § 236 [B]  [d] ), we cannot conclude that Supreme Court abused its discretion in awarding plaintiff 30% of the value of defendant's interest in the medical business (see Arvantides v Arvantides, 64 NY2d at 1034; Hammack v Hammack, 20 AD3d 700, 705 , lv dismissed 6 NY3d 807 ; Chalif v Chalif, 298 AD2d at 349).
Next, plaintiff challenges Supreme Court's decision to charge against her equitable distribution award $70,262 in assets withdrawn from a joint First Niagara Bank account. At trial, plaintiff testified that, shortly after defendant's departure from the marital residence, she withdrew such funds from the joint account and deposited them into an account opened solely in her name. Although she further claimed that the funds were used for "bills," she did not specify what expenses were paid or document that such marital funds were in fact used for this purpose. Moreover, defendant introduced into evidence documentation showing that, at the time this action was commenced, the balance of the personal account opened by plaintiff was $70,262. Having failed to offer any proof that the $70,262 had been utilized for marital expenses, Supreme Court properly charged such amount against plaintiff's distributive award.
We do, however, agree that Supreme Court's determination concerning dependency exemptions for income tax purposes must be modified. In permitting defendant, the non-custodial parent, to declare the tax exemptions, Supreme Court reasoned that defendant is the sole source of income for the children and that allowing him to take the full benefit of the tax exemptions would "maximize the total available income to implement [the court's] decision." Although we do not quarrel with Supreme Court's reasoning, and recognize that "[w]here a non-custodial parent meets all or a substantial part of a child's financial needs, a court may determine that the non-custodial parent is entitled to declare the child as a dependent" (Pachomski v Pachomski, 32 AD3d 1005, 1007 ; see Guarnier v Guarnier, 155 AD2d 744, 746 ), here defendant will be unable to take advantage of the benefits of the tax exemptions because his income exceeds the threshold set forth in 26 USC § 151 (d) (3). While defendant correctly replies that such provision contains a sunset clause causing it to expire in 2010 (see 26 USC § 151 [d]  [F]), we find no reason to deprive the parties of the opportunity to realize any tax benefit for the 2008 and 2009 taxable years. Accordingly, under the circumstances of this case, plaintiff may claim the parties' children as dependants for income tax purposes for the 2008 and 2009 tax years, and for such further time until defendant will no longer be precluded from the benefit of such dependency tax exemption.
Turning to defendant's cross appeal, he first argues that Supreme Court's award of maintenance was excessive in duration and amount. "Maintenance is designed to provide temporary support while one spouse gains skills, education or experience necessary to become self-sufficient" (Burtchaell v Burtchaell, 42 AD3d 783, 785  [citation omitted]). In determining the amount and duration of maintenance, the court must consider the enumerated factors set forth in Domestic Relations Law § 236 (B) (6) (a), as well as the predivorce standard of living of the recipient spouse (see Hartog v Hartog, 85 NY2d 36, 50-51 ; Bean v Bean, 53 AD3d 718, 723 ).
The parties were married for 14 years and, at the time of trial, defendant was 50 years old and earning over $1.1 million per year as a partner in a lucrative orthopedic practice. Plaintiff was 52 years old at the time of trial and, while gainfully employed prior to the marriage, sacrificed a career in retail management in order to undertake the role of a full-time wife and mother. Her prolonged absence from the retail market and lack of a college degree make it highly unlikely that she will ever be able to achieve reasonable parity with the marital standard of living through her own employment. Further, the parties' lifestyle prior to their divorce was lavish, in that, among other things, they resided in a 5,000 square-foot home, owned a vacation home on Lake George valued at nearly $1.5 million, possessed expensive automobiles, enjoyed country club memberships and traveled extensively. Moreover, plaintiff will now be responsible for her own health insurance, property taxes, ...