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(1) Legal obligation to provide periodic payment of funds for the support and maintenance of a spouse (or former spouse) subject to and in accordance with State law, to include—

(a) separate maintenance,

(b) alimony pendente lite (an allowance made pending a suit for divorce or separate maintenance, including a reasonable allowance for preparation of the suit as well as for support), and

(c) maintenance and spousal support.

(2) Alimony may include attorney fees, interest, and court costs when and to the extent that those funds are expressly made recoverable pursuant to a court decree, order, or judgment issued in accordance with applicable State law by a court of competent jurisdiction.

(3) Alimony does not include child support or payment or transfer of property or its value in compliance with a community property settlement, equitable distribution of property, or other division of property between spouses and former spouses.

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