deferred compensation plan. It is significant to note that the parties specifically excluded the impact of the Richert Note in valuing the Vultee Property to arrive at an equal division of the remaining marital property. 4 . Paragraph 4(i) of the Judgment states that "[a] marital settlement agreement between the parties is attached.” Paragraph 4 further states: Each attachment to this judgment is incorporated into this judgment, and the parties are ordered to comply with each attachment's provisions. Jurisdiction is reserved to make other orders necessary to carry out this judgment. Plaintiff's Exhibit 4, p. 2. 5 . Nor is there a direct pay requirement for alimony or child support under § 523(a)(5). In the Ninth Circuit, a debt to a third party on behalf of a chil 1107 (6th Cir.1983) (<HOLDING>). 6 . Defendant's Trial Brief, p. 4,1. 16-17. 7
holding fee awarding nondischargeable because former spouse was impoverished holding that tjhere is no implicit requirement that the statements be made directly to or even be received by the federal department or agency in question holding that attorneys fees related to establishment of support obligations are nondischargeable without reference to the financial need of the support obligee at the beginning of the litigation holding that in a chapter 7 case postpetition interest on a nondischargeable tax claim is also nondischargeable holding that payments in the nature of support need not be made directly to the spouse or dependent to be nondischargeable