March 19, 2026
Court of Appeal of the State of California, First Appellate District, Division Four
The Rule of Sheerer v. Panas is that a trial court must include all bonus income and restricted stock units (RSUs) in calculating child support under the uniform statewide guideline formula, under circumstances where a parent receives such variable compensation and the court has not made proper findings to deviate from the presumptively correct guideline amount.