Alimony

Question 1

list (4)

types of alimony

Answer 1

1. permanent periodic spousal suport
2. lump sum
3. rehabilitative spousal support
4. reimbursement spousal support

Question 2

permanent periodic spousal suport

Answer 2

paid regularly to support spouse who does not have resources to support self or ability to be self-sustaining

duration: indefinit

modification: inc, dec, term

Question 3

lump sum

Answer 3

fixed amount payable at once or in installments

duration: specified time period

modification: none; treated like a K

Question 4

rehabilitative spousal support

Answer 4

periodic payments for a period of time to help spouse gain skills to become self-sustaining

duration: specified time period

modification: inc, dec, term

Question 5

reimbursement spousal support

Answer 5

occasionally awarded to spouse which supported other spouse to get a degree. FIXED SUM

duration: specified time period

modification: none; treat like K

Question 6

list (2)

what considerations for awarding alimony

Answer 6

1. needs of recipient spouse
2. ability of other spouse to pay

Question 7

what spousal support can be modified

Answer 7

ONLY PERIODIC SPOUSAL SUPPORT

and modified if there is a substantial change in circumstances

self-induced reduction by receiving spouse is not a substantial change

Question 8

termination of support

Answer 8

periodic ends upon remarriage of recipient spouse or death of either spouse

most jx will also terminate if recipient spouse starts to cohabitated with someone in a marriage-like relationship

Question 9

list (2)

which alimony survives death of spouse

Answer 9

1. lump sum
2. reimbursement support

Question 10

is spousal support taxable

Answer 10

• pre-2019: yes, so any divorce or separation agreements executed before 2019 that have not been modified are taxable
• post-2019: no, not taxable