The letter does not expressly state that the payment obligation terminates upon the death of Ms. Charles.

FORBES: Easy To Trip Up On Alimony Deduction

Consequently, we must decide whether the payment obligation would terminate upon the death of Ms. Charles by operation of Maine law.

FORBES: Easy To Trip Up On Alimony Deduction

Nonrefundable airline tickets, pre-payment requirements to ensure hotel reservations and similar policies are all aimed at creating an obligation to pay regardless of customer satisfaction or whether the product was actually used by the customer.

FORBES: Pension Consultant Shenanigans (September 4, 2004 )