alimony

Alimony, also called spousal support or maintenance, is a financial obligation ordered by a court or agreed between divorcing spouses to provide assistance to a former spouse after separation or divorce. Its aim is to address economic disparities created by marriage, facilitate a transition to self-sufficiency, and maintain a reasonable standard of living when one party is dependent on the other.

Alimony can take several forms. Temporary maintenance may be awarded during litigation; rehabilitative maintenance supports a period of education or training; long-term or permanent maintenance may be ordered in cases of ongoing need or substantial disparity in earning capacity. Some agreements provide a lump-sum payment in place of ongoing support. The obligation generally ends on events such as death or remarriage, though rules vary by jurisdiction.

Courts consider factors such as the length of the marriage, each party’s income and resources, age and health, and the standard of living established during the marriage. Conduct, contributions to the marriage, and the recipient’s ability to become self-supporting may also be weighed. Enforcement tools include wage withholding, property liens, and other remedies; modifications can be sought if circumstances change.

Tax treatment of alimony depends on jurisdiction and may have changed in recent tax reforms. In some places, alimony is deductible by the payer and taxable to the recipient; in others, it is not. Alimony laws vary widely, and agreements such as prenuptial or postnuptial contracts can modify or waive such obligations.