In a divorce decree, if any amount of specified money becomes reduced:
A. Upon the happening of any contingency related to the child or
B. At a time that can be clearly associated with a contingency related to the child, then the amount of the reduction will be treated as child support, rather than alimony.
Code Sec. 71(c)(2). Reg. §1.71-1T(c)What is a contingency? A contingency is an event related to a child, regardless of whether the event is likely to occur.