As Judge Silverman put it this morning (in the midst of holding that the alimony payments at issue here were taxable to the recipient because they terminated upon death): "The fact that Weiler continues to pay spousal support after Johanson remarried does not constitute a written agreement regarding the status of payments in the event of Johanson’s death." (emphasis in original).
In other words, remarriage does not equal death. An enlightened view, to be sure.
