The Massachusetts alimony reform statute states that "alimony awards which exceed the durational limits established shall be modified upon a complaint for modification without additional material change of circumstance, unless the court finds that deviation from the durational limits is warranted." The court must then look to whether deviation is "required in the interests of justice."
Under the Massachusetts Alimony Reform Act of 2011, general term alimony will now have a time limit, determined by the length of the marriage.
Under the Massachusetts Alimony Reform Act, if a spouse who receives alimony begins to cohabitate with another person, then alimony may be modified or terminated under the new law.
While the durational limits set forth under the Alimony Reform Act of 2011 are clear, judges, attorneys and litigants alike struggled over the issue of whether alimony payments made to a spouse under a temporary support order during the pendency of the divorce proceedings must be included in calculating the maximum presumptive duration of general term alimony.
If your divorce or separation case looks like it might involve alimony (whether you pay or receive money), it is extremely important for you to understand the tax implications that alimony poses to divorcing couples here in Massachusetts. The basic rule that everyone should understand is that alimony is tax deductible to the payor and taxable as income to the recipient. This article explains some significant aspects of the relationship between alimony and taxes.