Kuchera v. Kuchera

The former husband appeals, and the former wife cross-appeals, the trial court’s Third Amended Final Judgment of Dissolution of Marriage. We reverse the trial court’s decision declining to characterize the payments to the former wife in the parties’ post-reconciliation marital settlement agreement (“MSA”) for federal tax purposes, and we remand for the trial court to make a ruling on that issue and amend the final judgment. In all other respects, we affirm the Third Amended Final Judgment.

*632The parties’ MSA, under a provision titled “Lump Sum Alimony and Equitable Distribution,” requires the…