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MA Family Law: Court Must Consider Tax Consequences if Presented

Court Must Consider Tax Consequences if Presented.  Under the Internal Revenue Code, alimony cannot be contingent on a child-related event lest it be re-characterized as non-deductible support.  Here, the Probate and Family Court entered a judgment requiring the Father to pay alimony until the youngest child graduated from high school at which point it would be reduced.  The Father sought post-judgment relief from the Probate and Family Court to no avail and appealed the denial. The Appeals Court affirmed the trial court judgment, and the SJC reversed, holding that because the law requires a court to consider “income” when determining alimony and property division, that court must consider income tax consequences as well when such evidence is presented.  L.J.S. v. J.E.S., 464 Mass. 346 (February 8, 2013)

From the Family Mediation Quarterly

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