Divorce Terminology

• In California, the term for divorce is dissolution of marriage. The state enacted the no-fault divorce legislation in 1969. Many couples in California agree to this no-fault legal vehicle and file the divorce as irreconcilable differences rather than assigning the blame. When couples cannot agree on the terms of divorce, the dissolution is termed as contested. If the marriage lasted less than 5 years, there are no children and assets do not exceed the legal limit, couples may obtain a summary dissolution. Spousal support is not a consideration in a summary dissolution.
  
  

Temporary Support

• When couples are in the midst of a divorce settlement, one partner may request temporary support. Some California counties use a formula to calculate the amount paid during the interim period. In San Mateo County, the court considers 40 percent of the net income of the spouse charged with paying support as a base. A deduction of 50 percent of the net income of the spouse receiving payment equals the support amount. Other local governments, such as San Diego County, decline to initiate a specific policy and leave the decision to the presiding judge.
  
  

Final Judgment

• Family court judges make a final determination on the amount of spousal support using California Family Code, Section 4320 as a guideline. According to California legislation, a number of factors require consideration. The length of the marriage and the health and age of the partners are some of the primary considerations. A judge also reviews income, assets, debts and tax impact. If one spouse supported the other through educational endeavors, that becomes a factor. Unemployment periods for a spouse who performed the child care responsibilities is another issue that weighs into finalizing support payments.
  
  

Taxation Considerations

• Spousal support and payments to domestic partners are determined according to the same guidelines. The difference lies in taxation. The spouse who pays out the alimony is entitled to a tax deduction. Spousal support is included as income to the receiving partner. State and federal tax laws are silent on domestic partnership support.
  
  

Termination

• Spousal support terminates according to a judgment of a court order. Support ceases when a spouse remarries. In the case of domestic partners, payment also terminates if a new partnership is registered. Death is the third factor that ends spousal support.