Mark Cowan v. Rebecca Cowan

── Mark Cowan v. Rebecca Cowan ── Court: Court of Appeals of Arkansas Date: April 01, 2026 Category: General Cite as 2026 Ark. App. 206 ARKANSAS COURT OF APPEALS DIVISION IV No. CV-25-213 MARK COWAN Opinion Delivered April 1, 2026 APPELLANT/CROSS-APPELLEE APPEAL FROM THE SEBASTIAN COUNTY CIRCUIT COURT, FORT V. SMITH DISTRICT [NO. 66FDR-22-725] REBECCA COWAN APPELLEE/CROSS-APPELLANT HONORABLE DIANNA HEWITT LADD, JUDGE REVERSED AND REMANDED ON DIRECT APPEAL; AFFIRMED IN PART AND REVERSED AND REMANDED IN PART ON CROSS-APPEAL STEPHANIE POTTER BARRETT, Judge Mark Cowan, appellant/cross-appellee (“Mark”), appeals from a divorce decree entered by the Sebastian County Circuit Court contending that the circuit court erred by awarding his wife one-half of the gross amount of his 2021 and 2022 bonuses. Appellee/cross-appellant, Rebecca Cowan (“Rebecca”), also appeals the order, arguing that the circuit court erred (1) in not awarding her a proportionate share of Mark’s 2024 bonus and (2) in limiting her claim for alimony. We reverse and remand on direct appeal and reverse and remand in part and affirm in part on cross-appeal.  Mark and Rebecca were married on July 31, 2010. The parties separated in August 2022. They have one minor child (“MC”) (DOB: 07/24/12) together. On October 17, 2022, Rebecca filed a complaint for divorce against Mark. Mark filed both an answer to the complaint for divorce and a counterclaim for divorce on October 25, 2022. On December 1, 2022, Rebecca filed an amended complaint for divorce realleging the statements in her previous complaint for divorce and requesting that Mark be ordered to pay temporary and permanent alimony to her due to the disparity in the parties’ incomes. That same day, Mark filed an answer to the amended complaint for divorce. Rebecca filed a second amended complaint for divorce on March 29, 2023, which Mark filed an answer to on April 3, 2023. On June 29, 2023, a temporary hearing was held by the circuit court. The parties were awarded temporary joint custody of MC. Mark was ordered to pay monthly child support of $829 as well as temporary monthly spousal support of $1,200. The circuit court held a final divorce hearing on December 11, 2023. At the outset of the hearing, the parties declared they had reached an agreement on child custody and child support.1 Rebecca testified that she works in accounting and intends to obtain her CPA license. She stated she has a bachelor’s degree. Her affidavit of financial means reflected a monthly 1 The parties litigated additional issues concerning the division of real property, personal property, accounts, and nonmarital property that are not relevant to the issues raised on appeal and are therefore not addressed in this opinion. 2 income of $5,833. Mark’s affidavit of financial means reflected a monthly income of $12,086. Rebecca testified that she previously earned approximately $144,000 in 2014, but that amount included a severance payment rather than her base salary. Her base salary was $70,000. Mark’s base salary was $189,765. At the time of the hearing, she was forty-seven years old, and Mark was fifty-two years old. The parties also presented evidence regarding bonuses Mark received during the marriage. Mark received an $80,000 bonus in 2022 and a $60,000 bonus in 2023. Rebecca testified that she did not learn about the bonuses until she obtained M