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The purpose of the Federal tax treatment of alimony is to
relieve the payor of the burden of paying tax on the income which
is transferred to the payee spouse as alimony and to impose that
burden on the spouse receiving the alimony. In addition to
transferring the tax burden, overall tax savings generally result
because the payor spouse is usually taxed at a higher rate than
the payee. See Staff of Joint Comm. on Taxation, General
Explanation of the Revenue Provisions of the Deficit Reduction
Act of 1984, at 714 (J. Comm. Print 1985). The same principles
are recognized and followed by the courts of Pennsylvania. See
Pa. R. Civ. P. 1910.16-5(f).
Respondent argues that Pa. R. Civ. P. 1910.16-5(f) also
makes it clear that the grids already take into account the
Federal tax consequences of support payments. We agree with
respondent.
Although an order awarding both spousal and child support
may either be allocated or unallocated, the grids assume that
such an order will be unallocated. See Pa. R. Civ. P. 1910.16-
5(f). Therefore, if an order is to be allocated, instead of the
grids "the formula set forth in Rule 1910.16-3(a) shall be
utilized to determine the amount of support allocable to the
spouse", making adjustments for the Federal income tax
consequences of an allocated order. Pa. R. Civ. P. 1910.16-
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