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in writing or expressly provided in the decree, the obligation to
pay future maintenance6 is terminated upon the death of either
party”. Colo. Rev. Stat. sec. 14-10-122(2) (2003); see also
Menor v. Menor, 391 P.2d 473, 477 (Colo. 1964). The Amended
Order does not expressly provide the payments would continue
after the death of Ms. Warriner, and thus without such language,
those payments will terminate at her death. We conclude that
section 71(b)(1)(D) is satisfied for the payments provided for in
paragraph 3a of the Amended Order, and petitioner is entitled to
a deduction under section 215 for such payments.
Turning to paragraph 3b of the Amended Order, the
“Additional spousal maintenance [which] is ordered in the amount
of $1,300 per month until a total amount of $171,575.00 * * *
shall not be effected [sic] by marriage or death of either
party.” Under the analysis of Kean, the Amended Order
specifically provides that the payments would continue after the
death of Ms. Warriner, thus disqualifying the payment under
section 71(b)(1)(D).7 Petitioner is not entitled to a deduction
6 For purposes of the tax laws of the State of Colorado or
of any other jurisdiction, the term “maintenance” includes the
term “alimony”. Colo. Rev. Stat. sec. 14-10-103(1) (2003).
7 In general, payments to a former spouse terminate upon
the death of the former spouse. See Colo. Rev. Stat. sec. 14-10-
122(2) (2003). However, if agreed in writing or expressly
provided in the decree, payments to a former spouse may continue
after his or her death under Colorado law. See id.
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Last modified: May 25, 2011