Sandra J. Wolf - Page 6

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          terminates upon the death of the payee spouse, effective for                
          instruments executed after December 31, 1986.  See Tax Reform Act           
          of 1986, Pub. L. 99-514, sec. 1843(b), 100 Stat. 2085, 2853;                
          Leventhal v. Commissioner, T.C. Memo. 2000-92.  Therefore,                  
          payments are included in the recipient’s gross income if                    
          termination at death would occur under State law.  See Leventhal            
          v. Commissioner, supra.                                                     
               In New York, actions for divorce are governed by part B of             
          section 236 of the Domestic Relations Law.  N.Y. Dom. Rel. Law              
          sec. 236B (McKinney 1999 & Supp. 2005).  New York Domestic                  
          Relations Law section 236B(1)(a) provides:                                  
               The term “maintenance” shall mean 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                     
               * * * [section 236B9.b.].                                              
               The statute differentiates between maintenance payments made           
          pursuant to an agreement and those made under court decree.  See            
          Leventhal v. Commissioner, supra (citing 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.  With respect to maintenance                 

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