It is not uncommon for people to remarry after getting divorced. A question that often comes up in this scenario is, “Do I still need to pay my ex alimony if he or she remarried?” In most cases, the answer to this question is no. Clearly, remarriage constitutes a change in circumstances. Under Massachusetts law, an award of alimony can be modified or terminated if there has been a material change in either your or your ex-spouse’s financial circumstances. As a result, courts generally terminate alimony when the spouse who receives the alimony remarries. In rare cases, however, the court may order that the alimony continue. The spouse who receives alimony and has remarried has the burden to prove that his or her ex should keep paying support. Specifically, the recipient spouse must prove that extraordinary circumstances warrant continuation of alimony. This is tough to prove, and it depends on the circumstances. In determining whether to terminate or continue the alimony award, courts looks at a number of different factors. For example, courts may consider the new spouse’s income and financial resources. Courts will also consider the impact that terminating alimony would have on the recipient spouse’s ability to meet his or her needs. Either party can request the court to modify or terminate alimony. To do so, one of you would need to file a complaint with the court asking for the change. After the other party is served with the complaint, he or she will have the opportunity

Under Massachusetts law, courts consider a number of factors in determining whether to award alimony and if so, the amount and duration of the alimony award. One factor is the income of the parties. But what happens if one of the parties is unemployed or underemployed? How do courts decide what—if any—income to assign to that party? A judge has discretion to determine what income to assign the parties for purposes of calculating alimony, which is also known as spousal support. It is important to know that a judge is not limited to using only a party’s actual earnings. The judge may also consider a party’s potential earning capacity and may impute a higher income to that party as a result. In order to impute income to a party, the judge must find that the party is earning less than he or she otherwise could earn with reasonable effort. The judge considers factors such as the training, education, employment history, and health of the party. The judge also considers whether that party is the primary caretaker of children and if so, the age, number, and needs of those children. At the start of every divorce proceeding, both parties must file a financial statement with the court. This statement requires the parties to disclose all income and assets. This information is key to helping a judge determine income for purposes of alimony. In addition to the financial statements, a judge may also consider testimony of the parties at hearings and any

As tax season quickly approaches, Massachusetts residents who are either paying or receiving alimony need to be aware of how the IRS treats the payments. People who pay alimony are able to deduct the amounts, while those who receive the payments must report them as income on their tax returns. Not all payments are deductible. If a combined payment is made for alimony and child support, only the portion of the payment that is alimony is deductible. Child support payments cannot be deducted on a tax return and do not have to be reported as income. The alimony payments must also be made pursuant to a court order or separation agreement, as voluntary payments may not be deducted. The IRS does not allow people to deduct payments made to the other spouse that are that spouse’s share of the marital estate. If a person is ordered to make payments to a third party on their former spouse’s behalf, those amounts are deductible, however. Examples include court-ordered life insurance, medical insurance, rent, utilities and other such expenses. The spouse for whose benefit they payments are made must also report third-party payments made on their behalf as income. Spouses whose divorce cases involve the potential for an alimony order need to be aware of the tax treatment given them. Those who have questions about whether a particular payment will be counted as deductible or reportable alimony may want to speak with their family law attorney to make certain they comply with the

As Massachusetts residents may know, the higher earning spouse facing divorce may have to pay alimony to his or her former partner as a part of the settlement. However, there are several ways that alimony payments may be approached. Many alimony payments are made on a monthly basis, but this may be frustrating for the payer, and there might be consequences if a payment is forgotten. In addition, it might interfere with a newly divorced individual’s feeling that he or she is moving on with their life. Another option is to pay the alimony in a lump sum to the former spouse, which is allowed in some states. A lump sum payment may be advantageous in that the payer will not have to be concerned with the timeliness of the monthly payment. Individuals who are late may face court judgments filed by the former spouse in an effort to collect. Paying alimony in its entirety involves paying all the owed alimony payments at once. If it is listed as alimony, then the tax burden may go to the receiving spouse. However, if the lump sum is listed as a settlement, then it might have tax consequences for the payer. In addition, both parties must agree to a lump sum payment, and it must be approved by the court. It may be advantageous for the receiving spouse to accept a lump sum payment since the money might be invested and allowed to grow. In addition, the receiving spouse need not be

Before a Massachusetts couple gets married, they may draw up a prenuptial agreement that would discuss many of the aspects of what would take place if the couple got a divorce. Property division and alimony are often brought up when making such an agreement in order to understand what each party may be entitled to in the event of a separation. However, there may be situations in which the prenup may be disregarded. Many individuals do not know how they will react if they suddenly find themselves going through the divorce process. As a result, they could possibly regret signing a prenuptial agreement, especially if they believe that it could result in them getting less alimony or property than they may have received without the agreement. Therefore, in some cases, a party may move to have the agreement thrown out. A court will give much consideration to the fairness of the agreement before determining whether it should be upheld. If it seems exceedingly unfair as opposed to what the court may have normally awarded, it could potentially be disregarded. The judge may also consider the timing of when the agreement was made. If it appears that a party was unjustly pressured into signing the agreement close to the wedding date, it may also be set aside. Alimony can be especially important to individuals who will have a considerably lower income after divorce. Parties who may not have worked for some time during their marriage or otherwise relied heavily on their