A series of payments from an annuity, qualified retirement plan, or 403(b)(7) account made over a certain term of years. A payment from an IRA, even if over a period of years, is not considered a periodic payment for tax purposes.
Financial support given by one party to the other. It can be in the form of regular payments (e.g. monthly, yearly) or a lump sum. Maintenance of children is almost always assessed by the Child Support Agency.
A requirement for alimony paid under pre-1985 agreements to be deductible. The amount to be paid or the duration of payment must be indefinite for a payment to qualify as periodic.