Barnes, J.
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The Child Support Guidelines and Commentary do not address the exact situation here—whether survivor benefits paid to children due to the death of a custodial parent’s subsequent spouse are/or should be included in the custodial parent’s weekly gross income—and no Indiana cases address this situation. Father argues that the Guideline conflicts with the Commentary, i.e., the Guideline excludes “survivor benefits received by or for other children residing in either parent’s home” but the Commentary excludes “survivor benefits paid to or for the benefit of their children,” and that we should include the survivor benefits in Mother’s weekly gross income. Child Supp. G. 3(A) & cmt. 2 (emphasis added).
We acknowledge that the Guideline and the Commentary contain different language. Despite the differing language in the Guideline and Commentary, we conclude that the language of the Child Support Guidelines and Commentary indicate that survivor benefits received by or for children are not includable in a parent’s weekly gross income. Further, we note that the Guidelines and Commentary specifically exclude income from a parent’s spouse in the calculation of a parent’s weekly gross income. [Footnote omitted.] See Child Supp. G. 3(A), cmt. 2. The purpose of the children’s survivor benefits here is to replace income lost by the death of Mother’s husband. Inclusion of the children’s survivor benefits in Mother’s weekly gross income would result in a windfall to Father. As a result, we conclude that the trial court erred when it included the survivor benefits received by the children due to their stepfather’s death in the calculation of Mother’s weekly gross income. This determination will necessitate a recalculation of the child support obligations for 2007 through the present time.
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BAKER, J., and BROWN, J., concur.