Alimony, Maintenance
and Spousal Support
Whenever there is a significant disparity
in income and in earning potential, a
court may order one spouse to support
the other spouse. Such support comes
by many names—alimony, maintenance,
and spousal support.
These terms are often used interchangeably,
but in some states they have very different
meanings.
Generally speaking, alimony is tax-deductible
to the person who makes the payments.
However, it is treated as income and
is therefore taxable to the person who
receives the alimony. The amount of the
alimony paid, and the length of time
for making payments, depends on many
factors, such as the relative income,
earnings, and assets of the parties.
The earning abilities of the parties,
the amount of child support paid and
received, and the comparative financial
needs and budgets of the parties.
When parties are getting divorced after
a relatively long marriage, or where
there is a significant disparity in income,
the court may award permanent alimony.
In general, permanent alimony must be
paid until one of the parties dies, or
until the recipient remarries.
In other cases, rehabilitative alimony
is awarded to assist a dependent spouse
in completing her education, returning
to the labor force, or otherwise rehabilitating
herself financially. Rehabilitative alimony
generally continues for a fixed term
and then expires. Some courts recognize
other forms of alimony, such as lump
sum payments, or periodic payments to
reimburse a spouse for contributions
she made during the marriage to a spouse’s
education or professional practice. Many
lawyers negotiate limited term alimony
arrangements, and many courts now recognize
limited term payment plans.
Many factors contribute to the alimony
analysis. These include the length of
the marriage, the age and health of the
parties, the responsibilities for the
children, the earning history of each
of the parties, as well as the history
of contributions made to the family during
the marriage, the availability of other
marital assets, investments, and property,
and what distribution the court may be
making of those assets and property,
other sources of support for the parties,
and in some cases, whether one of the
parties has exhibited marital misconduct
of some form. These factors vary from
state to state, and different judges
will give different weight to certain
factors. |