“No.” Similarly, the witness was asked whether Lawrence paid any portion of the long-term disability insurance or the accidental death insurance. Again, the witness responded, “No.” Regarding the life insurance premiums, the witness stated, “[t]he company [DGC] pays for two times the employees’ annual salary and that premium comes out of the company’s pocket to the extent that the premium is paid.” [¶ 17] Clearly, DGC was making those payments for Lawrence. As a result, he did not have to spend his own disposable income on them. Under the broad statutory and administrative definition of income and gross income, those payments constitute income properly considered in determining child support. N.D.C.C. § 14-09-09.10(8); N.D. Admin. Code § 75-02-04.1-01(5); cf Shaver, 545 N.W.2d at 175 (<HOLDING>); Shipley, 509 N.W.2d at 53 (holding employer
recognizing contribution in the appropriate case recognizing a right to contribution holding that a creditors failure to vote or to object to a chapter 11 plan constitutes acceptance of the plan holding an employers contribution to a taxdeferred plan also constitutes income holding defendants were fiduciaries because they had discretion to determine the extent of the companys annual contribution to the plan and whether the contribution would be made in  stock or cash