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Petitioner wife sought review of an order from the Circuit Court of Sangamon County (Illinois), which dissolved the parties’ marriage and made ancillary awards, including requiring respondent husband to pay child support pursuant to a downward deviation from the statutory guidelines under ? 505(a)(1) of the Marriage and Dissolution of Marriage Act, 750 ILCS 5/505(a)(1) (2008), and dividing the marital estate. The parties’ had three children during their marriage. The wife worked as a financial officer for a medical clinic and the husband worked as a full-time city police officer and also had a part-time job. The trial court ordered the husband to pay child support and it divided the parties’ property. On appeal, the court found no abuse of discretion by the trial court. The downward deviation was based on, inter alia, consideration of the husband’s financial resources and needs. The division of tax exemptions was properly based on the parties’ joint custody and joint contribution to the costs of raising the children. The husband’s potential personal injury claim was too speculative, and he explained his use of marital funds, such that there was no unwarranted dissipation. The husband’s certificates of deposit were from funds given to him by his grandfather and were properly deemed non-marital property under 750 ILCS 5/503, despite having passed through the parties’ joint accounts. The trial court’s valuation decisions were not against the manifest weight of the evidence. Reconsideration was proper based on the tax consequences of the property division. The appellate court affirmed the ruling of the trial court.