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death. In 1986, section 71(b)(1)(D) was retroactively amended so
that such payments now qualify as long as termination of such
liability would occur by operation of State law. Hoover v.
Commissioner, supra at 845-846.
Under Georgia law, the obligation of a payor spouse to pay
“lump sum alimony” to the payee spouse does not cease upon the
payee spouse’s death, because the Georgia courts have held that
“lump sum alimony” is in the nature of a property settlement,
regardless of its designation as alimony instead of a property
settlement. Winokur v. Winokur, 365 S.E.2d 94, 95 (Ga. 1988).
Such “lump sum alimony” may be paid either at once or in
specified installments. Id. at 96; Stone v. Stone, 330 S.E.2d
887 (Ga. 1985).
In contrast to “lump sum alimony”, under Georgia law, the
obligation to pay periodic alimony terminates upon either the
death of the payor spouse or the death of the payee spouse.
Winokur v. Winokur, supra at 94.
In Winokur, the Georgia Supreme Court further specified the
rule to be utilized in determining whether particular payments in
question are “lump sum alimony”, as opposed to periodic alimony.
It stated that “If the words of the documents creating the
obligation state the exact number of payments to be made without
other limitations, conditions or statements of intent, the
obligation is one for lump sum alimony, payable in installments.”
Id. at 96.
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