The current study applied five formulas for distributing parental incomes at divorce to 414 court case records in Minnesota and evaluated which formulas and actual court orders provided sufficient incomes for male and female-headed households. The study further explored influences of pre-divorce gross income levels, household/genders, and lengths of marriage on the post-divorce income-to-needs ratios (ITN) produced by the five formulas and actual court orders, using MANOVA. Results were interpreted using distributive justice principles of equity, needs, and contributions. Males have higher ITN with each alternative, except the income-sharing formula. The actual court orders and the income-sharing formula produce the largest discrepancy between male and female ITN and the highest percentage of females living below poverty level guidelines. Copyright Springer Science+Business Media, Inc. 2006divorce, income distributions, spousal support.,

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