Alimony
Alimony, or spousal support, is a payment from one spouse to the other. The payment may be ordered for a variety of reasons.
There are generally two kinds of alimony: temporary and permanent. Temporary alimony, also referred to as temporary maintenance, is often ordered during the pendency of a proceeding when one party proves to the court that such a payment is necessary to meet the financial needs of the requesting party. Permanent alimony is ordered at the conclusion of a case, which occurs when parties reach a final agreement, or the court entertains a trial on the merits of the case.
In many cases, alimony is not ordered at all, especially if children are involved and there is an order of child support payable by one party to the other.
Generally, the court will order temporary maintenance or alimony when the requesting party proves to the court that they are in need of money to support themselves, and the other party has the ability to pay. If children are involved, the court must consider whether child support is to be paid by one party and measure the income levels of each party to calculate what portion of income is already attributed to child support.
In Massachusetts, permanent alimony is typically calculated payment for a period of time based on the length of the marriage. The calculation of the amount of alimony is generally based on the disparity of income between the spouses and the ability of one to pay the other to help maintain the marital lifestyle of the lesser-earning spouse. There are a number of important statutes that detail all the factors the family court must consider when ordering alimony, the amount of alimony to be paid, and the length of time payments must be made. These statutes include Massachusetts General Laws Chapter 208, Section 34, and Sections 48 through 55.
The tax treatment of alimony is currently in flux. Prior to 2019, orders and judgments for alimony that meet the general criteria set forth in the Internal Revenue Code for deductibility are income to the recipient and deductible as income for the payor. In 2019, the new tax law dictates that alimony is no longer deductible to the payor and income to the recipient.
Permanent alimony may also be ordered in several different forms. These include general, rehabilitative, reimbursement, and transitional alimony. These forms will all have implications on the duration, amount, and reasons for payment. General term alimony is a payment that is ordered due to the duration of marriage, incomes of the parties and other factors, and is usually set at a specific amount and duration. The general rule is the longer the marriage lasts, the longer the alimony will be. General term alimony is the most common form of alimony. Rehabilitative alimony is paid to a spouse for a period of time less than five years to help them become financially independent. This allows the receiving party money to supplement an income while they get training or an education. Reimbursement alimony is alimony paid to a partner that supported the other party during the marriage while they furthered their education or career while foregoing working.
Alimony payments are generally paid on a weekly basis; however, parties may agree on a different schedule.
Finally, parties are permitted to waive alimony in their divorce case.
If alimony is an issue in your case, you should contact one of our Fellows today to learn more about the law as it pertains to your matter. Click here to search for a Fellow in your area.