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15. Support priority; dischargeability of marital property settlements.
Pursuant to an amendment to § 507(a), domestic support obligations of the debtor will have the first priority in distribution, less expenses of a trustee in administering assets that might otherwise be used to pay the support obligations. Within this first priority, support owed to or recoverable by a spouse, former spouse or child is given priority over support obligations that have been assigned or owed directly to any government unit. Section 523(a)(15) was amended to remove the affirmative defenses previously included. As a result, all property settlements arising from divorce or separation proceedings that are not covered by the support provisions of § 523(a)(5) are non-dischargeable under (a)(15). Thus another tier of non-dischargeable debt has been created.
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