Margaret Carol Burns - Page 12

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          as alimony in a divorce or separation instrument is not                     
          conclusive.  Fagan v. Lewis, 374 So. 2d 18, 20-21 (Fla. Dist. Ct.           
          App. 1979) (citing Underwood v. Underwood, 64 So. 2d 281 (Fla.              
          1953)).                                                                     
               To determine whether periodic payments are alimony or a                
          property settlement, Florida courts consider the intention of the           
          parties as evidenced by the plain language of their agreement,              
          the agreement's overall structure, the surrounding circumstances,           
          and the agreement's purpose.  Kuhnke v. Kuhnke, 556 So. 2d 1121             
          (Fla. Dist. Ct. App. 1989); see also Underwood v. Underwood,                
          supra.  Whether periodic payments constitute support (and                   
          therefore alimony) or a methodology for division of property                
          generally depends upon whether the payments are given in return             
          for a relinquishment of other valuable property rights by the               
          recipient spouse.  See McIntyre v. McIntyre, 824 So. 2d 206, 207            
          (Fla. Dist. Ct. App. 2002) (citing Petty v. Petty, 548 So. 2d               
          793, 795 (Fla. Dist. Ct. App. 1989); Draper v. Draper, 604 So. 2d           
          946, 947 (Fla. Dist. Ct. App. 1992)).                                       
               On the basis of Florida law, we conclude that the $1,400               
          monthly payments, considered in the context of the MSA as a                 
          whole, were part of a property settlement.  The MSA provided that           
          (i) the marital home was to be sold; (ii) Mr. Burns was to                  
          receive 40 percent of the net proceeds; and (iii) Mr. Burns was             
          to pay $1,400 per month until the sale.  The surrounding                    






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