Calculate Alimony Under Arkansas Code § 9-12-312 (Updated 2026 Benchmark)
Ark. Code Ann. § 9-12-312
Boyles v. Boyles, 268 Ark. 120 (1980)
Recommended Alimony Type:
Primary Factors:
Guideline Amount:
Recommended Duration:
Likely Range:
Key Factors:
Arkansas Court of Appeals held that cohabitation alone does not automatically terminate alimony; the payor must prove a material change in circumstances and financial interdependence. This case reinforced the high burden on payors seeking termination based on new relationships.
The court ruled that voluntary retirement at age 62 with adequate retirement savings constitutes a material change, allowing alimony modification. However, the payor must demonstrate the retirement was made in good faith and not to evade support obligations.
Reinforced that courts must approve specific rehabilitation plans under § 9-12-312(b). The recipient's failure to follow the plan without good cause can lead to early termination of alimony.
Under Arkansas Code § 9-12-312(a)(7), alimony may be modified upon a significant and material change in circumstances.
No fixed formula exists, but the common 2026 benchmark is: 40% of Payor's Net Income - 50% of Recipient's Net Income. Judges then apply factors under Ark. Code § 9-12-312 including marriage duration, needs, and fault.
See Coker v. Coker, 2023 Ark. App. 432
Yes. Child support obligations reduce payor's ability to pay alimony. Arkansas uses an Income Shares Model for child support (combined parental income).
Ark. Admin Order No. 10
Remarriage of recipient, death of either party, or specific court order. Cohabitation alone does NOT automatically terminate (Coker v. Coker, 2023).
Ark. Code § 9-12-312(a)(2)
Yes. Under Smith v. Smith (2024 Ark. App. 115), good-faith retirement at reasonable age (62+) is a material change allowing modification or termination.
For divorces after Dec 31, 2018: Alimony is NOT deductible for payor and NOT taxable for recipient under federal law. Arkansas state tax may differ.