In the context of divorce law and cases, an alimony trust is defined as any trust arrangement where a spouse receives alimony through a pre-arranged trust established and warded over by a trustee. These trusts pose tax-advantages in that the income earned by the spouse from the alimony support is taxable, but the principal amount held in the trust is not. Normally, tax deductions are available for payment of alimony, but not child support, but with the alimony trust, individuals will seek to avoid payment of taxes on income in lieu of taking deductions for alimony payments made.