Alimony Payments

Alimony payments:

A) Are deductible by the person receiving the payments and are income to the person making the payments.
B) Can be in the form of either cash or property.
C) Do not include payments made under a decree of separate maintenance.
D) Do not include payments made while the parties are living in the same household,even though they may be divorced or legally separated.
E) Must still be made after the death of the recipient.