Alimony is not awarded in every case. Alimony is the amount of money one spouse pays to another spouse as support. There is no static formula for awarding alimony. Alimony is based both on the need (which in some circumstances may translate into the standard of living the parties have become accustomed to) and the ability to pay alimony.
The Court must consider the following factors in determining alimony, pursuant to Mass. Gen. Laws. C. 208, § 34:
- Length of marriage;
- Conduct of parties;
- Amount and sources of income;
- Vocational skills;
- Opportunity for future acquisition of capital assets and income; and
- Present and future needs of dependent children (if any).
Alimony is taxable to the recipient spouse, and is tax deductible for the payor spouse.
Massachusetts recently amended its alimony statute, and although the above considerations remain the foundation for alimony determinations, the form of alimony, the duration of alimony, what income is and is not included in establishing alimony, are all questions that must be answered in awarding alimony to one spouse. Attorney John G. DiPiano is skilled and experienced in handling alimony cases.