After a bench trial, the trial court entered a final judgment and decree of divorce, terminating the 31-year marriage between appellee Sylvia Lanier and appellant Oscar Lanier, and awarding alimony to Ms. Lanier. In this appeal we are called upon to decide an issue of first impression in Georgia: whether certain retirement benefits Mr. Lanier expects to receive under the Railroad Retirement Act of 1974, 45 USC § 231 et seq., as amended in 1983 “the Act”, may be considered as income to the recipient, and thus a source of alimony payments. We hold that they may, and we affirm the judgment below. 1. The trial court awarded Ms. Lanier a lump sum alimony payment of $25,000, plus $400 per month as permanent alimony, until she “dies, remarries, or cohabits with another person as contemplated by OCGA § 19-6-19 b, or Mr. Lanier begins to receive retirement benefits under either the ILA International Longshoremen’s Pension and Welfare Plan1 or the Railroad Retirement Act, whichever first occurs.” Another provision relating to Mr. Lanier’s railroad retirement benefits awarded Ms. Lanier the sum of $869.50 per month “in the form of alimony” based on Mr. Lanier’s eligibility for benefits under the Act, “which payments would not commence until the sixteenth month after Mr. Lanier’s initial receipt of such benefits.” Half of Mr. Lanier’s expected monthly benefits under the Act amounts to $877.50.
The evidence established that at age 62, Mr. Lanier will be eligible to receive railroad retirement benefits under the Act. The Act provides for two tiers of benefits which resemble both a private pension program and a social welfare plan. Tier I benefits are equivalent to those the employee would receive if covered by the Social Security Act, 42 USC § 401 et seq. These benefits are not considered marital property subject to division in a divorce action. See 45 USC § 231m a. Tier II benefits are supplemental annuities which, like a private pension plan, are tied to earnings and career service, and which are subject to distribution as marital property. See 45 USC § 231m b 2; Pearson v. Pearson , 200 W.Va. 139 C 488 SE2d 414 1997. Mr. Lanier expects to receive $1,469 per month in Tier I benefits, and $286 per month in Tier II benefits; a monthly total of $1,755.
