In making a division of property and assets in a dissolution of marriage proceeding in Florida, for the trial court to award an unequal distribution of marital property and assets, the trial court must issue findings of fact on all ten statutory factors. In Watson v. Watson the Florida Court of Appeal recently stated:
Lump sum alimony payments are not deductible by the payer or taxable to the recipient. In Kuchera v. Kuchera, the Florida Court of Appeal recently stated that: "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. The parties' MSA, under a provision titled 'Lump Sum Alimony and Equitable Distribution,' requires the former husband to pay the former wife one-half of his salary after payment of child support for ten years, to be followed by yearly payments...The former husband and the former wife agreed that the provision would be non-modifiable. The MSA is silent as to whether these payments would be deductible by the former husband, or includible in the income of the former wife.