The Tennessee Court of Appeals published opinions this week in two more cases involved alimony in divorce cases. One of these cases, McNab v. McNab deals with alimony in futuro as well as attorney fees in divorce.

McNab is interesting in that it involves what appears to be a spouse attempting to hide assets with his Mother and to hide income on tax returns (as a self-employed person). Husband put the marital residence in his Mother’s name as well as his own. Although he testified that it was all the Mother’s property, the Court found his name on the deed and decreed half of it to be marital property. The Trial Court also found he was capable of paying alimony based on his lifestyle even though tax returns showed minimal income. Husband’s divorce attorney appealed, and the Court of Appeals affirmed the trial court in regards to alimony in futuro and remanded the matter to the trial court for an award of attorney fees for Wife in having to defend against the appeal. The case does a good job of laying out the factors for alimony in Tennessee, and what constitutes the equitable division of property. You can read the full opinion here.

    FYI: Tennessee Statutory Alimony Guidelines:

Tennessee Code Annotated § 36-5-121 (2014) provides in pertinent part:
(d)(1) The court may award rehabilitative alimony, alimony in futuro, also
known as periodic alimony, transitional alimony, or alimony in solido, also
known as lump sum alimony or a combination of these, as provided in this
subsection (d).
(2) It is the intent of the general assembly that a spouse, who is
economically disadvantaged relative to the other spouse, be rehabilitated,
whenever possible, by the granting of an order for payment of rehabilitative
alimony. To be rehabilitated means to achieve, with reasonable effort, an
earning capacity that will permit the economically disadvantaged spouse’s
standard of living after the divorce to be reasonably comparable to the
standard of living enjoyed during the marriage, or to the post-divorce
standard of living expected to be available to the other spouse, considering
the relevant statutory factors and the equities between the parties.
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(3) Where there is relative economic disadvantage and rehabilitation is not
feasible, in consideration of all relevant factors, including those set out in
subsection (i), the court may grant an order for payment of support and
maintenance on a long-term basis or until death or remarriage of the
recipient, except as otherwise provided in subdivision (f)(2)(B).
(4) An award of alimony in futuro may be made, either in addition to an
award of rehabilitative alimony, where a spouse may be only partially
rehabilitated, or instead of an award of rehabilitative alimony, where
rehabilitation is not feasible. Transitional alimony is awarded when the
court finds that rehabilitation is not necessary, but the economically
disadvantaged spouse needs assistance to adjust to the economic
consequences of a divorce, legal separation or other proceeding where
spousal support may be awarded, such as a petition for an order of
protection.
* * *
(i) In determining whether the granting of an order for payment of support
and maintenance to a party is appropriate, and in determining the nature,
amount, length of term, and manner of payment, the court shall consider all
relevant factors, including:
(1) The relative earning capacity, obligations, needs, and
financial resources of each party, including income from
pension, profit sharing or retirement plans and all other
sources;
(2) The relative education and training of each party, the
ability and opportunity of each party to secure such education
and training, and the necessity of a party to secure further
education and training to improve such party’s earnings
capacity to a reasonable level;
(3) The duration of the marriage;
(4) The age and mental condition of each party;
(5) The physical condition of each party, including, but not
limited to, physical disability or incapacity due to a chronic
debilitating disease;
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(6) The extent to which it would be undesirable for a party to
seek employment outside the home, because such party will
be custodian of a minor child of the marriage;
(7) The separate assets of each party, both real and personal,
tangible and intangible;
(8) The provisions made with regard to the marital property,
as defined in § 36-4-121;
(9) The standard of living of the parties established during the
marriage;
(10) The extent to which each party has made such tangible
and intangible contributions to the marriage as monetary and
homemaker contributions, and tangible and intangible
contributions by a party to the education, training or increased
earning power of the other party;
(11) The relative fault of the parties, in cases where the court,
in its discretion, deems it appropriate to do so; and
(12) Such other factors, including the tax consequences to
each party, as are necessary to consider the equities between
the parties.