The court may grant alimony to either party, which can be in the form of: lump sum; bridge-the-gap; rehabilitative; durational; or permanent-periodic in nature, or a combination of these forms of alimony depending on a number of factors. The court will be interested in looking at, not only the duration of the marriage, but also the needs of the spouse requesting alimony and the financial ability of the other spouse to pay that amount. Alimony is non-taxable to the spouse receiving the alimony and non-deductible to the spouse providing the alimony.