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December 31, 1986. See Tax Reform Act of 1986, Pub. L. 99-514,
sec. 1843(b), 100 Stat. 2085, 2853. Thus, payments qualify so
long as termination would occur under State law. See Notice 87-
9, 1987-1 C.B. 421, 422; Human v. Commissioner, T.C. Memo. 1998-
106. In the instant case, the June 1 letters are silent as to
whether Harvey is liable to make any payments after the death of
Hermine, but Harvey argues that the payments would otherwise
terminate under New York law. We agree.
Under New York law, “maintenance” is defined as:
payments provided for in a valid agreement between the
parties or awarded by the court in accordance with the
provisions of subdivision six of this part, to be paid
at fixed intervals for a definite or indefinite period
of time, but an award of maintenance shall terminate
upon the death of either party or upon the recipient's
valid or invalid marriage, or upon modification
pursuant to * * * [sec. 236B9.b.]. [N.Y. Dom. Rel. Law
sec. 236B1.a. (McKinney 1999); emphasis added.]
Thus, the statute differentiates between maintenance payments
made pursuant to agreement and those made under court decree.
See Scheinkman, Practice Commentaries, in McKinney’s Consol. Laws
of N.Y., Book 14, Domestic Relations Law C236B:10, at 330-331
(1999). With respect to court-awarded maintenance, the payments
automatically terminate upon any of the events listed in the
statute (terminating events). See id. In the case of
maintenance payments made pursuant to agreement, the obligation
generally terminates upon the death of either spouse, but the
parties may modify or extend the duration of the payments by
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