My husband has worked outside the US for the last 20 years, and it's probable that he will continue to do so. My lawyer has suggested I consider a lump sum alimony due to the US court's inability to enforce any payments should he move overseas. I wonder about the tax implications and whether or not there may be some sort of trust into which the money could be deposited and then be doled out monthly in order to avoid giving most of it to the IRS?