Understanding the Complexities of Alimony and Retirement Account Valuation: The Case of Katherine J. Duhamel vs. Gerald E. Duhamel

In family law, the nuances of alimony and asset division can significantly impact both parties involved in a divorce. The case of Katherine J. Duhamel v. Gerald E. Duhamel, decided by the Florida Second District Court of Appeal on April 26, 2024, exemplifies the intricate legal considerations surrounding these issues. For individuals navigating similar disputes, enlisting the expertise of a seasoned Tampa divorce lawyer is crucial.

Background of the Case

Katherine J. Duhamel (the Wife) appealed the final judgment dissolving her marriage to Gerald E. Duhamel (the Husband). The couple married in 1986 and had three children, all of whom reached adulthood before the dissolution action. The Wife filed for divorce in April 2015, followed by the Husband’s counterpetition. Throughout the marriage, the Husband was the sole breadwinner, working as a professor of veterinary medicine, while the Wife was a homemaker.

An amended final judgment was initially entered in 2019, but it was reversed on appeal due to the trial court’s error in rejecting the Wife’s request to reopen her case. Following additional trial proceedings, the final judgment at issue was entered in November 2022.

Alimony and Taxation Issues

One of the key points of contention was the trial court’s decision to make the Wife’s alimony taxable income, which was inconsistent with the changes brought by the Tax Cuts and Jobs Act of 2017. According to the Act, for divorce decrees and separation agreements executed after December 31, 2018, alimony payments are neither taxable to the recipient nor deductible by the payer. Since the final judgment was entered post-2018, the court’s order was erroneous.

Evaluation of Alimony Needs and Ability to Pay

The trial court awarded the Wife $2,500 per month in alimony, based on the financial status of the parties as of July 2018. The court concluded that the Husband’s gross annual income was $205,000, while the Wife had no income other than alimony. The judgment noted that both parties would need to adjust their lifestyles to live within their means.

However, the appellate court found that the trial court’s determination lacked substantial support. Despite the Husband’s significant monthly income post-alimony and taxes, his remaining monthly income suggested he could afford higher alimony. Conversely, the Wife’s financial affidavit indicated significant expenses, leading to a monthly deficit even with the alimony award.

Valuation of Retirement Accounts

The Wife also contested the valuation date of the Husband’s retirement accounts. The trial court used dates from 2015, which did not account for the passive appreciation accrued by 2022. The appellate court agreed with the Wife, citing that such passive accumulation should be considered marital property up until the final judgment, barring any contributions made post-filing, which are deemed nonmarital.

Implications and Guidance

The appellate court’s decision to reverse and remand aspects of the trial court’s judgment underscores the need for accurate and fair consideration of alimony and asset division. The court emphasized that both parties’ current financial circumstances should be considered to ensure equitable outcomes.

For those facing similar legal challenges, this case highlights the importance of understanding and applying current laws, such as the Tax Cuts and Jobs Act, in divorce proceedings. A proficient Tampa divorce lawyer can provide the necessary legal expertise to navigate these complex issues, ensuring that clients receive fair and just treatment under the law.


The case of Katherine J. Duhamel v. Gerald E. Duhamel serves as a critical reminder of the complexities involved in divorce proceedings, particularly concerning alimony and asset valuation. The appellate court’s decision to reverse and remand parts of the trial court’s judgment illustrates the judiciary’s role in ensuring that legal determinations align with current statutes and accurately reflect the parties’ financial situations.

For individuals embroiled in similar disputes, seeking the counsel of an experienced Tampa divorce lawyer is essential. Such professionals can guide clients through the legal maze, advocating for their rights and striving for outcomes that support their financial stability and overall well-being.

Tampa Divorce Lawyer

Tampa Divorce Lawyer

If you have inquiries about prenuptial or postnuptial agreements, or if you need expert legal assistance in other areas of Family Law in Tampa, Florida or Asheville, North Carolina—including high asset divorces—please don’t hesitate to reach out to Damien McKinney of The McKinney Law Group for a detailed discussion of your case. Damien is available for contact via phone at 813-428-3400 or by email at [email protected].

Additionally, we are excited to offer online prenuptial agreements. For more information about this convenient service, please contact us to explore how our online prenup option can meet your needs.