Client has been paying what he thinks is "alimony" to his ex-wife since 1994. He is a new client of yours and when reviewing the divorce decree, you see that the decree is silent about the impact on the requirement to make payments should his ex-wife die. Both are California residents. What is the impact of the silence on the categorization of his payments as "alimony"? Use just the IRC and the regulations. Do you need additional information to adequately address the question?