Q&A: Alimony in Mississippi

Divorce proceedings include the settlement of property rights and monetary issues. Alimony is an allowance by law to allow one spouse to receive financial support from the other spouse. Mississippi law defines two types of alimony—lump sum alimony and periodic payment alimony. Alimony continues to evolve as society changes. It is more common today for a household to be a two-income family, rather than relying solely on one spouse’s income for the family; thus, this area of the law continues to be in flux. 

 Lump sum alimony is a fixed dollar amount which must be paid by one spouse to the other in a single payment or over a period of time. Once lump sum alimony is awarded by the court it cannot be modified. Lump sum alimony is not affected by the death or remarriage of the receiving spouse.
The factors that the trial court must consider per Cheatham (a case) in making an award of lump sum alimony are:

1. Substantial contribution to accumulation of the marital assets by quitting work or assisting in the business;
2. A long marriage;
3. Financial disparity; and
4. Other considerations, including payor’s assets and payor’s stability or instability.

Periodic alimony paid by one spouse to the other on a periodic basis. Periodic alimony may be modified. Period alimony ceases upon the death, remarriage, or cohabitation of the receiving spouse. In determining whether to make an award of periodic alimony, the following Armstrong (named after the case setting out the factors) factors must be considered by the court (note:  wife and husband shall be used interchangeably): 

• the health of the husband and his earning capacity; 
• the health of the wife and her earning capacity; 
• the entire sources of income and expenses of both parties;
• the reasonable needs of the wife;
• the reasonable needs of the child; 
• the necessary living expenses of the husband; 
•  the estimated amount of income taxes the respective parties must pay on their incomes;  

• the fact that the wife has the free use of the home, furnishings and automobile; 
• the length of the marriage; 
• the presence or absence of minor children in the home; 
• the standard of living of the parties, both during the marriage and at the time of the support determination; 
• fault or misconduct; 
• wasteful dissipation of assets; 
• the obligations and assets of each party; 
• the age of the parties; 
• the tax consequences of the spousal support order; and 
• such other facts and circumstances bearing on the subject that might be shown by the evidence.

In addition to the Armstrong factors, the Davis case added addition factors that the court should review as to periodic alimony as follows: (1) The court should review the reasonable needs of the child, and how the child’s needs impact the alimony recipient’s living expenses; (2) the court should review the income tax obligations of the respective parties, including deductibility of alimony and availability of tax refunds, deductions, exemptions, and other factors increasing or decreasing tax obligations; and (3) the court should review other factors, such as use of the prior marital home, home furnishings, and vehicle, relating to property division between the parties as part of the spousal support package in determining the award of alimony.