100 STAT. 2854
PUBLIC LAW 99-514—OCT. 22, 1986 "(3) EXCESS PAYMENTS FOR IST POST-SEPARATION YEAR.—For
purposes of this subsection, the amount of the excess payments for the 1st post-separation year is the excess (if any) of— "(A) the amount of the alimony or separate maintenance payments paid by the payor spouse during the 1st postseparation year, over . o' "(B) the sum of— "(i) the average of— "(I) the alimony or separate maintenance payments paid by the payor spouse during the 2nd post-separation year, reduced by the excess payments for the 2nd post-separation year, and "(II) the alimony or separate maintenance payments paid by the payor spouse during the 3rd post-separation year, plus "(ii) $15,000. "(4) EXCESS PAYMENTS FOR 2ND POST-SEPARATION YEAR.—For
purposes of this subsection, the amount of the excess payments for the 2nd post-separation year is the excess (if any) of^ "(A) the amount of the alimony or separate maintenance payments paid by the payor spouse during the 2nd postseparation year, over "(B) the sum of— "(i) the amount of the alimony or separate maintenance payments paid by the payor spouse during the 3rd post-separation year, plus "(ii) $15,000. '
"(5) EXCEPTIONS.— "(A) WHERE PAYMENT CEASES BY REASON OF DEATH OR
REMARRIAGE.—Paragraph (1) shall not apply if— "(i) either spouse dies before the close of the 3rd postseparation year, or the payee spouse remarries before the close of the 3rd post-separation year, and "(ii) the alimony or separate maintenance payments cease by reason of such death or remarriage. "(B) SUPPORT PAYMENTS.—For purposes of this subsection, the term 'alimony or separate maintenance payment' shall not include any payment received under a decree described in subsection (b)(2)(C). "(C)
FLUCTUATING PAYMENTS NOT WITHIN CONTROL OF
PAYOR SPOUSE.—For purposes of this subsection, the term 'alimony or separate maintenance payment' shall not include any payment to the extent it is made pursuant to a continuing liability (over a period of not less than 3 years) to pay a fixed portion or portions of the income from a business or property or from compensation for employment or self-employment. "(6) POST-SEPARATION YEARS.—For purposes of this subsection, the term '1st post-separation years' means the 1st calendar year in which the payor spouse paid to the payee spouse alimony or separate maintenance payments to which this section applies. The 2nd and 3rd post-separation years shall be the 1st and 2nd succeeding calendar years, respectively." (2) EFFECTIVE DATES.—
"(A) IN GENERAL.—The amendment made by paragraph (1) shall apply with respect to divorce or separation in-
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