Guide · Family Law
Alimony and Spousal Support: A Comprehensive Guide to Types, Amount, Duration, and Modification
26 U.S.C. § 215
- Type
- Guide
- Jurisdiction
- National
- Date
- 2023-10-21
- Topic
- Family Law
This guide sets out the law and practice of spousal support from the first temporary order through post-judgment enforcement. It begins with the purpose of support and the statutory factors, then treats each recognized type of award and what it is designed to accomplish. Separate parts address proof — income, earning capacity, need, standard of living, and contribution — with attention to self-employed payors and to vocational evidence supporting imputation. The modification part covers involuntary and voluntary income change, retirement, remarriage, cohabitation, and non-modifiable awards. Later parts cover the tax treatment applicable to instruments executed before and after 2018, the treatment of support obligations in bankruptcy, enforcement mechanisms including contempt and federal garnishment access, and the drafting choices in settlement agreements that prevent most post-judgment litigation.
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