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Exceptions to Alimony Recapture

The alimony recapture rules do not apply if:

  • The payments were specified in the agreement as a fixed percent of the payer's business income or salary.
  • The drop in payments occurred because the payments ended on account of the death of either payer or recipient, or the marriage of the recipient before the third year after the divorce.

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Last Update Dec 22, 2008
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