Lump-sum alimony or alimony in gross refers to alimony that is a fixed payment that generally will be made regardless of circumstances that would be a basis for termination of other types of alimony. For example, lump-sum alimony or alimony in gross normally would be paid even if the recipient remarries. Depending on the wording of the agreement or order, payments also could be made to the estate of the recipient in the event the recipient dies.

This type of alimony usually is in lieu of a property settlement. Depending on how the alimony is structured, it could provide a tax advantage to the payor by being deductible to the payor and income to the recipient. Lump-sum alimony or alimony in gross could be used as a type of reimbursement alimony to insure that one spouse is paid back for certain expenditures, even if the recipient remarries, cohabits with someone, or does not otherwise need the alimony for day-to-day support.

SOURCE: FindLaw