The general underlying concept of spousal support is based on the relatively simple proposition that when a marriage ends, and one party who is financially dependent has needs which can be met by the other divorcing spouse, the court has the discretion to order alimony. As for alimony orders that first enter after 12/31/18, alimony is no longer deductible by the payor or declared as income by the recipient for tax purposes. This effectively means that alimony is treated the same way as child support for tax purposes and that the amount will be lower to account for the lack of deductibility. There are various types of alimony and durational limits depending on the length of the marriage. Alimony can continue indefinitely following marriages that exceed 20 years in duration. However, termination is presumed upon the payor’s attainment of full retirement age under the Social Security Act.