The NH Supreme Court issued a decision on August 13, 2024 In the Matter of Gregory Landgraf and Natasha Landgraf. (2024 N. H. 41). The Court decided two issues transferred from the trial court by interlocutory appeal. The Court’s decision makes the payment of child support more expensive for SubChapter S shareholders and seems to create a windfall for child support recipients. Calculation of child support in these cases will require careful analysis.