Alimony is paid to the “economically disadvantaged” spouse.
There are three types of Alimony: (1) periodic alimony; (2) lump sum alimony; and (3) rehabilitative alimony.
· Periodic Alimony:
- Periodic Alimony is where the court orders the husband to pay periodic alimony of $2,000 per month to the wife until her death or until she remarries.
- Duration: The duration of periodic alimony is Indefinite, and
- Modification: Periodic alimony automatically ends upon the recipient’s death or remarriage. There is also a presumption of termination upon cohabitation with a person of the opposite sex. Periodic alimony can be increased, decreased, or terminated upon proof of unforeseeable substantial circumstances, and
- Tax Consequences: Periodic alimony is immediately deductible by the payer; and immediately taxable to the recipient.
- Lump-Sum Alimony: lump-sum alimony is useful if ties need to be severed completely.
- Lump-Sum Alimony is where the court orders the husband to pay the sum of $50,000 paid at a rate of $10,000 per month for 5 months to the wife.
- Duration: The duration of a lump sum alimony is for a specified time period; It can be payable in installments or in a lump sum.
- Modification: Lump sum alimony is not modifiable; it is treated like a contract right, and
- Tax Consequences: Lump sum alimony may or may not be deductible by the payor or taxable to the recipient. This depends on whether the lump-sum payment is specifically identified as alimony or merged into a settlement agreement. If it is identified as alimony, it probably can be deductible by the payer.
- (3) Rehabilitative alimony: Rehabilitative alimony is the most favored form of alimony:
- Rehabilitative alimony is where the court orders the husband to pay rehabilitative alimony of $1,000 per month for 36 months to the wife.
- Duration: The duration of a rehabilitative alimony is for a specified time period.
- Modification: Rehabilitative alimony automatically ends upon the recipient’s death or remarriage. There is a presumption of termination upon cohabitation. Rehabilitative alimony can be increased, decreased, or terminated upon proof that all reasonable efforts toward rehabilitation have been made and have been unsuccessful.
- Tax Consequences: Rehabilitative alimony is immediately deductible by the payor, and immediately taxable to the recipient, and
- Purpose of Rehabilitative Alimony: Rehabilitative alimony is designed to restore the disadvantaged spouse earning capacity to the point that she is no longer economically disadvantaged relative to the other spouse, (e.g., you can have a situation where someone has been dis-advantaged because they gave up a career during the marriage; and now as a matter of the divorce, they are not on the same footing that they would have been. This rehabilitative alimony is designed to put them back in a better position; or the position that they would have been otherwise).
Factors for Determining Alimony:
When determining alimony, the court will consider several factors including these:
- (1) Financial resources of the spouse seeking the support, including their earning potential and other aspects of the divorce settlement, including property division and child support;
- (2) The standard of living of the couple during the marriage;
- (3) The time that it will take for the disadvantaged spouse to find a job or to complete the necessary education or training for a job;
- (4) The parties’ ages and health, including physical and mental health;
- (5) The balance between the disadvantaged spouse’s needs and the other spouse’s ability to pay, and
- (6) The physical condition of each party, including, but not limited to, physical disability or incapacity due to a chronic debilitating disease.
Considerations for Awarding Alimony:
The court will make two primary considerations when awarding Alimony: (1) need of the dis-advantaged spouse; and (2) the other spouse’s ability to pay.
- Notethat fault may be considered when awarding alimony, but usually it is not considered when equitably dividing property, unless one party has dissipated the marital assets.
- For purposes of alimony, wage assignment may be imposed to ensure payment.\
- Modification generally requires proof of significant and continuing change in circumstances, (e.g., death, remarriage, cohabitation with someone of the opposite sex, and also retirement if objectively reasonable).
Alimony Pendente Lite:
- Alimony pendante lite is a special form of alimony that is provided on a more liberal basis to assist the disadvantaged spouse with paying for the cost of the divorce proceedings. This type of alimony terminates at the end of the divorce litigation (and is not affected by cohabitation).
- Changes to Alimony Pendante Lite: There are changes that apply when the couple’s combined net monthly income exceeds $30,000.
Courts will apply the same formula as is used for lower net income couples (i.e., $30000 minus 40% of the difference in incomes (depending on whether there are minor children subject to support payments). The rule also directs courts to consider the duration of the marriage when determining the duration of spousal support or alimony pendante lite.
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