Excessive Front-end Loading
Excessive Front-end Loading means:
overpayment of alimony in the first year. If the alimony payments in the first year exceed the average of the alimony payments in the second and third years by more than $15,000, the excess amounts must be recaptured. See also alimony recapture. Former IRC (check if this IRC provision is current here) §71(f).
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