(c) The requirement is to determine which conditions
must be present in a divorce agreement for a payment to qualify
as deductible alimony. In order for a payment to be deductible
by the payor as alimony, the payment must be made in cash or its
equivalent, the payment must be received by or on behalf of a
spouse under a divorce or separation instrument, the payments
must terminate at the recipient’s death, and must not be designated
as other than alimony (e.g., child support).