ÿWPC  ý‰Lõ âÀÝgö³2È^@ •~CnϪí7 RÑñÎtJ~#ãªÒ9‘ båH?>%k­GÊ‘/Ð}W·¾wµ•Î&P(o®ý¥¥ ðj ´z›µÞš´0a> ê}ìwÜ%ô‚Cëo§•uã_¹¨Ù “ ð Ò¦¬ ¨ŒÚÌ‚EÝâ<ÙIöxw‰œ† °¸“•PZ¼mÉ Ž0h»3n ¾åDÒf”¶3bŒíüÖ—)wŠü€-;[¼}i”N^(¼¦t¬tÈùPđȻfhÙÜæçÑÆ'€6ÇŸþІxtœ†°•ïPÞõd—˜x*Ý©f òÚÖ¥ss5ÚÉË‚ŸÚ•]~\ˆcé¯ðK›n;®XŽ!šuªz‚É葱 ÍÕg*K†ôçwcÿ³›Ãl‡…Šy¥5[GI Ó[ÂË‰Øæl³¼B2JêPæ"ûP™‘!M®%’ì{'íÌÙÀëõxb„8*a8–YÙ¨+–q㢳¾:Ej ¢^œd±†œ£›)#!>UN_ %­ 0³U <Ìw@4H\žk 0^ 0Dg Ê« ]uÒ AQÚ)+U:TfŽU:ôÆ.NôwöU<mU:©ã mååååå BüÆ 06ß 06 0DKK D/ B¾ D3Û˜HP LaserJet 8000 DN PSØÚØÚÚØØÚ0(ÈhH  Z 6Times New Roman RegularX(ñ\€$¡¡Ò°ÒÒ„°ÒÑTR[  AØ'ÿ Legal[  AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑÑ7€Ü—XXdðXXdð7ÑÑ  ÑÔ€XTFXXXÔÓ  ÓÓÓ-šBu Z‹$Arrus BT Roman ·U¸U¹UºE»E¼U½Ó€ÉÌÍr‚%úÿÿú, ú3|xÕ ”Ý ƒ ÔÅ$ÝÒ°ÒÒ„°ÒÔ€X$XXXÔÓ  ÓÓÓà ` àòòÚ  Ú1Ú  ÚóóÝ  ÝÓÓ€€Ms.€Gray€also€included€in€her€claim€the€following:€€an€antique€headboardÐ ° Ðand€nightstand€and€a€contingent€claim€for€any€income€tax€liability€that€may€ariseÏfrom€any€joint€tax€returns€filed€by€her€and€Mr.€Gray.((3ÔÅ$¤¤Ý ƒ\€!ÝÒ°ÒÒ„°ÒÑTR[° AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ8€ƒ®XXdêdê8ÑÑ  ÑÔ€X$XXXÔÓ  ÓÓÓÝ  Ýà ` àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó ÀÝ ƒ ÔÅ$ÝÒ°ÒÒ„°ÒÔ€X$XXXÔÓ  ÓÓÓà ` àòòÚ  Ú3Ú  ÚóóÝ  ÝÓÓ€€According€to€Ms.€Grayððs€calculations,€she€is€to€receive€$495,859.67,€anÐ ° Ðantique€headboard€and€nightstand,€and€a€contingent€amount€for€any€income€taxÏliability€that€may€arise€from€any€joint€income€tax€returns€filed€by€her€and€Mr.€GrayÏfrom€the€Estate€to€satisfy€her€claim.€€She€reaches€this€final€monetary€sum€by€reducingÏher€claim€of€$684,231.67,€by€$188,372.00€off€the€insurance€proceeds€received€asÏalimony.Ìà ` àSpecifically,€Ms.€Gray€requests€this€Court€to€enter€a€judgment€against€theÏEstate€as€follows:€$375,000.00€due€on€the€sale€of€Little€Rock€property€withÏ$114,168.85€in€interest€at€8%€if€paid€by€September€1,€1998;€$1,690.82€for€healthÏinsurance;€$5,000.00€for€automobile€insurance€less€$188,372.00€paid€from€theÏinsurance€proceeds€as€alimony. SÝ ƒ ÔÅ$ÝÒ°ÒÒ„°ÒÔ€X$XXXÔÓ  ÓÓÓà ` àòòÚ  Ú2Ú  ÚóóÝ  ÝÓÓ€€The€probate€court€reached€this€amount€as€follows:€€$375,000.00€as€paymentÐ ° Ðdue€on€the€sale€of€the€Little€Rock€property€with€$10,000.00€for€8%€interest€fromÏMay€1,€1996€to€September€12,€1996;€$24,000.00€for€12€months€of€alimony€atÏ$2,000.00€per€month€and€$164,372.00€for€42€months€of€alimony€at€$4,500.00€perÏmonth€discounted€at€8%€for€payment€in€advance;€$2,183.00€for€health€insurance;Ïand€$3,653.00€for€42€months€of€automobile€insurance€at€$100.00€per€monthÏdiscounted€at€8%€for€payment€in€advance.€€The€subtotal€on€the€foregoing€equaledÏ$579,208.00.€€The€trial€court€then€subtracted€$500,000.00€for€the€life€insuranceÏproceeds€for€a€total€of€$79,208.00. !"#%Cþÿ<< Cÿÿ Ý ƒ!¯"ÝÝ  ÝÔ€X–[XXXÔÔ€I XX–[ÔÓ  ÓÔ Ad ÔFILEDÔ€X–[XI ÔÐ  ÐÌò òDecember€21,€1998Ð šš ÐÌCecil€Crowson,€Jr.ÌÔ€ô†ËôXX–[ÔAppellate€Court€Clerkó ó,c½¬AZ‹"Arial Regular \Ý ƒ!U_"ÝÔ€X$XXXÔÓ  ÓÓÓÝ  ÝÔ€XÛ€XXX$ÔÔ€kXXÛ€ÔÓ  ÓÔ Ad ÔFILEDÔ€XÛ€XkÔÐ  ÐÌò òDecember€16,€1998Ð 44 ÐÌCecil€Crowson,€Jr.ÌÔ€ôˆ õXXÛ€ÔAppellate€Court€Clerkó ó,c½¬AZ‹"Arial RegularLevel 1Level 2Level 3Level 4Level 5 mÝ ƒ!U_"ÝÔ€X$XXXÔÓ  ÓÓÓÝ  ÝÔ€XÛ€XXX$ÔÔ€kXXÛ€ÔÓ  ÓÔ Ad ÔÓÓFILEDÔ€XÛ€XkÔÐ  Ðò òDecember€16,€1998Ð ´´ ÐÌCecil€Crowson,€Jr.ÌÔ€ôˆ õXXÛ€ÔAppellate€Court€Clerkó ó-šBu Z‹$Arrus BT Roman,c½¬AZ‹"Arial Regular ÿU‹ÿÀÀÀ dƒLevel 1Level 2Level 3Level 4Level 5(3U_$¢¢Ý ƒ\€!ÝÒ°ÒÒ„°ÒÑTR[° AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ8€ƒ®XXdêdê8ÑÑ  ÑÔ€X$XXXÔÓ  ÓÓÓÝ  Ý(3U_$££Ý ƒ\€!ÝÒ°ÒÒ„°ÒÑTR[° AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ8€ƒ®XXdêdê8ÑÑ  ÑÔ€X$XXXÔÓ  ÓÓÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó'''÷ÿ dxdüÿP Pd'ÿÿdxdÝ ƒ\€!ÝÒ°ÒÒ„°ÒÑTR[° AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ8€ƒ®XXdêdÈ8ÑÑ  ÑÔ€X$XXXÔÓ  ÓÓÓÝ  ÝÓÓñÉññ½ñßr€(<,(j 8` `€€@Eô±` ttx$,°ð Õrßñ½ññÉññÌññÉñßr€(<,(j 8` `€€@Eô±` ttx$,°ð ÕrßñÉññÌñÔ_Ôà@Ì Ì ®àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@)®àAT€JACKSONˆÌà ` àà ¸ à€€€€______________________________________________ÌÌò òñÍññÌñßt€(>.*jx2u` `€€@E&% ` lttx„ ^°  ©tßñÌññÍññÍñßt€(>.*jx2u` `€€@E&% ` (ttx@^°  etßñÍñELENIA€GRAY,€ó óÐ ° Ðñ¹ñÌñ¹ñà ` àClaimant„Appellant,Ìà ` àà ¸ àà  àà h àà À àà  àà p àShelby€Law€No.€B„27870ÌVs.à ` àà ¸ àà  àà h àà À à€€€€€€€€€€€€€€€€€€€€C.A.€No.€02A01„9803„PB„00061Ð ²  ÐÌò òTHE€ESTATE€OF€CHARLES€HENRYÐ ²  ÐGRAY,€III,ÌÌó óà ` àDefendant„Appellee.Ð ¸  Ð____________________________________________________________________________ÌÌà@t t ®àFROM€THE€PROBATE€COURT€OF€SHELBY€COUNTYˆÌà@!®àTHE€HONORABLE€DONN€SOUTHERNˆÌÌÌÌÌñºñÌñºñà@55 ®àBlanchard€E.€Tual€of€MemphisˆÌà@>>(®àFor€AppellantˆÌÌà@: : ®àR.€Alan€Pritchard;€Baker,€Donelson,€Bearman€&€Caldwell€of€MemphisˆÌà@rr(®àFor€AppelleeˆÌñ·ñÌÌÌÌñ·ñÌà@¦¦$®àò òòòREVERSED€AND€REMANDEDˆÐ ¸$  Ðñ»ññ¸ñÌñ¸ññ»ñÌó óóóà@33'®àOpinion€filed:ˆÐ ¸&"" ÐÌÌÌÌÌÌÌÌà ` àà ¸ àà  àà h àà À àà  àà p àà È àò òW.€FRANK€CRAWFORD,Ð ¸/++ Ðà ` àà ¸ àà  àà h àà À àà  àà p àà È àPRESIDING€JUDGE,€W.S.ÌÌÌÌñ¼ñÌñ¼ñCONCUR:ÌÌALAN€E.€HIGHERS,€JUDGEÌÌHOLLY€KIRBY€LILLARD,€JUDGEÌÌó óÐ Ð; 77 ÐñÍñ›ñÍñÓ Óà ` àThis€case€involves€a€dispute€over€the€proceeds€of€a€life€insurance€policy.€ÏAppellant,€Elenia€Gray€(Ms.€Gray),€appeals€from€the€probate€courtððs€order€in€favorÏof€Appellee,€the€Estate€of€Charles€Henry€Gray,€III€(Estate).Ìà ` àMs.€Gray€and€Mr.€Gray€married€on€June€2,€1990.€€No€children€were€born€ofÏthe€marriage.€In€1996,€Ms.€Gray€filed€a€complaint€for€divorce€on€the€grounds€ofÏirreconcilable€differences,€and€the€parties€entered€into€a€Marital€DissolutionÏAgreement€(MDA)€on€April€29,€1996.€€Subsequently,€a€final€decree€of€divorce€wasÏentered€in€May€1996€which€approved€and€incorporated€the€MDA.Ìà ` àUnder€the€MDA,€Ms.€Gray€was€awarded€periodic€alimony,€certain€amountsÏfrom€the€division€of€personal€property,€health€insurance,€and€automobile€insurance.€ÏThe€MDA€provided€in€pertinent€part:ÌÓÓà8 ` àà8¸ ` ü!` ü!à8.à  àòòLIFE€INSURANCEóó.€€Husband€agrees€to€maintainÐ ° ÐWife€as€the€beneficiary€of€Group€Policy€No.€GO„14273Ïwith€the€Prudential€Insurance€Company€of€America€orÏany€other€life€insurance€coverage€on€Husband€to€theÏextent€of€the€amount€of€his€outstanding€total€alimonyÏobligation€to€Wife.Ð ¸ ¤¸ ¤ ÐÌÓÓà ` àIn€accordance€with€the€MDA,€Mr.€Gray€maintained€a€life€insurance€policyÏwith€$250,000.00€in€coverage€with€Wife€as€beneficiary.€€The€policy€contains€a€doubleÏindemnity€provision€which€is€triggered€in€the€event€of€accidental€death.Ìà ` àOn€July€17,€1996,€Mr.€Gray€died€in€the€crash€of€TWA€Flight€No.€800€in€NewÏYork€City.€€As€a€result,€on€September€12,€1996,€Ms.€Gray€received€$500,000.00€inÏproceeds€asthe€beneficiary€of€the€life€insurance€policy€maintained€by€Mr.€Gray€inÏaccordance€with€the€MDA.€€Ìà ` àSubsequently,€Mr.€Grayððs€two€sons€were€appointed€co„administrators€of€theÏEstate.€€After€the€co„administrators€published€their€notice€to€creditors,€four€claimsÏwere€filed€against€the€Estate€which€included€a€claim€by€Ms.€Gray.€€She€seeks€amountsÏdue€her€under€the€MDA€as€follows:ÌÓÓà8 ` àà8¸ ` ü!` ü!à(1)€Division€of€personal€property€claim€of€$375,000.00Ïplus€eight€percent€(8%)€interest€from€May€1,€1996€untilÏpaid€in€full;а955¸ ¤¸ ¤ Їà8 ` àà8¸ ` ü!` ü!à(2)€Alimony€of€$2,000.00€per€month€until€such€time€asÏthe€home€located€at€4903€East€Crestwood,€Little€Rock,ÏArkansas€is€sold,€and€$4,500.00€per€month€beginning€onÏthe€first€day€of€the€month€following€the€sale€of€the€LittleÏRock€home€through€January,€2001;Ð ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!à(3)€Health€insurance€premium€in€the€amount€ofÏ$1,690.82;€andÐ ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!à(4)€Automobile€insurance€premium€for€five€years€in€theÏamount€of€$5,000.00.׃ ×Ý ƒ #ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×а ¸ ¤¸ ¤ ÐÌÓÓà ` àThe€co„administrators€paid€all€claims€except€the€claim€filed€by€Ms.€Gray.€€TheÏEstate€did€not€file€an€exception€to€Ms.€Grayððs€claim€because€it€did€not€dispute€theÏfact€that€the€funds€were€owed€to€Ms.€Gray€under€the€terms€of€the€MDA.€€However,Ïthe€Estate€contends€that€the€amount€of€Ms.€Grayððs€claim€should€be€reduced€by€theÏ$500,000.00€she€received€as€proceeds€under€the€life€insurance€policy.Ìà ` àOn€July€21,€1997,€Ms.€Gray€filed€a€Petition€for€Order€of€Judgment€and€OrderÏDirecting€Co„Administrators€to€Pay€Judgment.€€On€October€28,€1997,€the€probateÏcourt€filed€a€memorandum€opinion€finding€that€although€Ms.€Grayððs€claim€shouldÏbe€allowed€because€no€timely€exception€was€filed,€the€amount€of€the€claim€should€beÏreduced€by€the€$500,000.00€proceeds€of€the€life€insurance€policy.€€The€court€said:€€ÌÓÓà8 ` àà8¸ ` ü!` ü!àThe€language€of€[the€MDA]€clearly€indicates€that€theÏpurpose€of€the€life€insurance€policy€was€to€satisfy€any€ofÏMr.€Grayððs€obligations€to€Ms.€Gray€under€the€MDA€inÏthe€event€of€his€death.€€Principles€of€equity€demand€thatÏMs.€Gray€should€not€receive€the€amount€of€the€insuranceÏproceeds€and€also€recover€on€the€entire€amount€of€herÏclaim€against€the€estate.€€Thus,€the€$500,000€that€Ms.ÏGray€received€as€a€result€of€the€Decedentððs€death€shouldÏserve€as€a€setoff€against€the€amount€of€her€claim€againstÏthe€Decedentððs€estate.Ð ¸ ¤¸ ¤ Ðà ` àà ¸ àà  àà h àÌà ` àà ¸ àà  àà h à*à À àà  à*à p àà È à*Ð °/++ ÐÌà8 ` àà8¸ ` ü!` ü!à.€.€.€Subsequent€to€the€filing€of€the€claim,€Ms.€GrayÏreceived€a€payment.€€While€the€payment€was€not€from€theÏestate,€it€was€from€a€source€provided€by€the€DecedentÏand,€in€fact,€was€provided€pursuant€to€the€MDA€for€thatÐ °400 Ðvery€purpose.€€The€Court€believes€that€it€would€be€unfairÏand€inequitable€not€to€allow€the€estate€credit€for€theÏpayment€so€made.Ð ¸ ¤¸ ¤ ÐÌà ` àà ¸ àà  àà h à*à À àà  à*à p àà È à*Ð ° Ðà8 ` àà8¸ ` ü!` ü!àà  àFor€the€reasons€set€forth€above,€the€Court€findsÏthat€the€amount€of€the€judgment€on€the€claim€of€EleniaÏGray€against€the€estate€of€Charles€Henry€Gray,€III€shouldÏbe€reduced€by€the€$500,000€received€by€Ms.€Gray€as€theÏbeneficiary€of€a€life€insurance€policy€provided€by€theÏDecedent€to€insure€the€payment€of€his€obligations€to€Ms.ÏGray€under€the€partiesðð€marital€dissolution€agreement.Ð ¸ ¤¸ ¤ ÐÌÓÓà ` àAfter€filing€the€memorandum€opinion,€the€probate€court€heard€oral€argumentÏconcerning€calculation€of€the€final€amount€of€Ms.€Grayððs€claim.€The€trial€courtÏsubsequently€entered€its€order€that€the€$500,000.00€in€life€insurance€proceeds€beÏcredited€against€Ms.€Grayððs€claim€against€the€Estate,€resulting€in€a€final€balance€of€theÏclaim€in€the€amount€of€$79,208.00.׃ ×Ý ƒ #ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€Ð ° Ðà ` àMs.€Gray€has€appealed€and€presents€the€following€issues,€as€stated€in€her€brief,Ïfor€our€review:ÌÓÓà8 ` àà8¸ ` ü!` ü!à(A)€Whether€the€trial€court€erred€in€its€determinationÏthat€the€proceeds€received€by€Appellant€as€the€namedÏbeneficiary€of€an€insurance€policy€insuring€the€life€of€herÏdeceased€ex„husband€can€properly€be€considered€as€aÏcredit€towards€the€Appellantððs€claim€against€the€estate€ofÏher€deceased€ex„husband€(1)€pursuant€to€the€terms€of€theÏmarital€dissolution€agreement,€(2)€pursuant€to€the€laws€ofÏthe€state€of€Tennessee,€or€(3)€pursuant€to€the€courtððsÏequitable€powers.Ð ¸ ¤¸ ¤ Ѐ€€Ìà8 ` àà8¸ ` ü!` ü!à(B)€Whether€the€trial€court€correctly€calculated€the€finalÏamount€of€the€claim€filed€by€Appellant€against€the€estateÏof€her€deceased€ex„husband€for€amounts€due€her€underÏthe€marital€dissolution€agreement.Ð ¸ ¤¸ ¤ ÐÌÓÓà ` àMs.€Gray€asserts€that€the€proceeds€she€received€from€the€life€insurance€policyÐ °.** Ðcannot€be€considered€as€payment€of€her€claim€against€the€Estate€except€to€the€extentÏprovided€for€and€specifically€stated€in€the€MDA,€i.e.,€to€satisfy€any€alimonyÏobligation€remaining€at€Mr.€Grayððs€death.€€According€to€Ms.€Gray,€the€MDA€doesÏnot€contain€any€terms€that€require€or€imply€that€any€of€the€proceeds€received€offsetÏMr.€Grayððs€additional€obligations€under€the€MDA.€€She€argues€that€as€the€namedÏbeneficiary€under€the€life€insurance€policy€she€is€entitled€to€the€insurance€proceedsÏand€that€the€only€offset€made€should€be€for€the€alimony€obligation.€€Ìà ` àMs.€Gray€further€contends€that€the€probate€courtððs€erroneous€decision€that€theÏlife€insurance€proceeds€she€received€must€offset€her€entire€claim€rather€than€offsettingÏonly€the€alimony€obligation€resulted€in€the€final€judgment€to€be€erroneous€for€twoÏreasons.€€First,€the€MDA€requires€interest€at€a€rate€of€8%€to€accumulate€on€theÏdivision€of€property€claim€of€$375,000.00€to€begin€running€on€May€1,€1996€andÏcontinue€until€the€entire€amount€is€paid.€€Thus,€according€to€Ms.€Gray,€the€probateÏcourt€erred€when€it€terminated€the€accumulation€of€interest€on€September€12,€1996,Ïthe€day€Ms.€Gray€received€the€insurance€proceeds.€€Second,€the€amount€by€which€theÏclaim€should€have€been€reduced€as€a€result€of€the€insurance€proceeds€should€haveÏbeen€limited€to€the€$188,372.00€alimony€portion€of€Ms.€Grayððs€claim.€€Ms.€Gray€alsoÏasserts€that€the€probate€court€erred€in€failing€to€award€the€exact€amounts€filed€in€herÏclaim€for€health€and€automobile€insurance€since€her€claim€became€a€judgment€againstÏthe€Estate€because€no€exception€to€the€claim€was€filed.׃ ×Ý ƒ #ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ׀Р°*&& Ðà ` àThe€Estate€contends€that€the€probate€court€was€correct€in€ruling€that€it€wasÐ °,(( Ðentitled€to€reduce€Ms.€Grayððs€claim€by€the€$500,000.00€she€received€as€beneficiaryÏunder€the€life€insurance€policy.€€The€Estate€asserts€that€any€other€ruling€would€resultÏin€an€unjustifiable€windfall€to€Ms.€Gray€and€an€unjustifiable€detriment€to€the€Estate.€ÏThe€Estate€argues€that€Ms.€Grayððs€rights€under€the€life€insurance€policy€wereÏexpressly€limited€by€the€MDA€to€the€alimony€obligation€owed€to€her€and€once€thatÏobligation€was€paid,€Ms.€Grayððs€right€to€the€insurance€proceeds€ceased.€€The€EstateÏasserts€that€the€probate€court€correctly€calculated€the€amount€of€funds€due€Ms.€GrayÏand€the€calculation€is€according€to€the€intention€of€the€parties€as€expressed€in€theÏMDA.€€The€Estate€argues€that€if€credit€is€not€given€for€the€excess€funds€received,€Ms.ÏGray€will€receive€not€only€a€windfall€of€over€$300,000.00€in€excess€insuranceÏproceeds€but€also€interest€in€an€amount€of€over€$100,000.00€on€the€$375,000.00Ïobligation€that€has€accrued€during€the€time€the€Estate€believed€it€was€going€to€receiveÏthe€credit€and€while€the€issues€were€litigated.Ìà ` àThe€Estate€does€not€seriously€question€the€validity€of€the€payment€of€theÏinsurance€proceeds€to€Ms.€Gray,€but€primarily€rests€its€position€on€the€provision€ofÏthe€MDA.€€As€heretofore€noted,€the€crucial€language€in€the€MDA€concerning€lifeÏinsurance€states:ÌÓÓà8 ` àà8¸ ` ü!` ü!à8.à  àòòLIFE€INSURANCEóó.€€Husband€agrees€to€maintainÐ °&"" ÐWife€as€the€beneficiary€of€Group€Policy€No.€GO„14273Ïwith€the€Prudential€Insurance€Company€of€America€orÏany€other€life€insurance€coverage€on€Husband€to€theÏextent€of€the€amount€of€his€outstanding€total€alimonyÏobligation€to€Wife.Ð ¸ ¤¸ ¤ ÐÌÓÓà ` àIn€construing€the€MDA€as€it€pertains€to€the€life€insurance€policy,€the€probateÏcourt€stated€in€the€memorandum€opinion:ÌÓÓà8 ` àà8¸ ` ü!` ü!àThe€language€of€this€provision€clearly€indicates€that€theÏpurpose€of€the€life€insurance€policy€was€to€satisfy€any€ofÏMr.€Grayððs€obligations€to€Ms.€Gray€under€the€MDA€inÏthe€event€of€his€death.Ð ¸ ¤¸ ¤ ÐÌÓÓTo€resolve€the€first€issue,€we€must€determine€if€the€trial€courtððs€interpretation€of€theÏMDA€is€correct.Ð °844 Ðà ` àThe€interpretation€of€a€written€agreement€is€a€matter€of€law€and€not€of€fact,Ïtherefore,€our€review€is€ò òòòde€novoó óóó€on€the€record€with€no€presumption€of€correctness€ofÐ ° Ðthe€trial€courtððs€conclusions€of€law.€€ò òòòUnion€Planters€Natððl€Bank€v.€American€HomeÐ ´ ÐAssurance€Co.ó óóó,€865€S.W.2d€907,€912€(Tenn.€App.€1993).Ð ¸  Ðà ` àA€marital€dissolution€agreement€is€essentially€a€contract€between€a€husbandÏand€wife€in€contemplation€of€divorce€proceedings.€€ò òòòSee€Towner€v.€Towneróóó ó,€858Ð ¼  ÐS.W.2d€888€(Tenn.€1993).€€ð ðA€property€settlement€agreement€between€a€husbandÏand€wife€is€ððwithin€the€category€of€contracts€and€is€to€be€looked€upon€and€enforcedÏas€an€agreement,€and€is€to€be€construed€as€other€contracts€as€respects€itsÏinterpretation,€its€meaning€and€effect.ðððð€ò òòòBruce€v.€Bruceóóó ó,€801€S.W.2d€102,€105€(Tenn.Ð À ÐApp.€1990)€(quoting€ò òòòMathews€v.€Mathewsóóó ó,€24€Tenn.€App.€580,€593,€148€S.W.2d€3,Ð Ä Ð11„12€(1940)).€€Although€a€copy€of€the€divorce€decree€is€not€in€the€record,€the€MDAÏprovides€for€its€incorporation€into€the€decree,€so€we€can€assume€this€was€done.€€AnÏalimony€agreement€incorporated€into€a€divorce€decree€loses€its€contractual€nature€andÏis€a€judgment€of€the€court.€€ò òòòSee€Hays€v.€Haysó óóó,€709€S.W.2d€625€(Tenn.€App.€1986).€Ð È  ÐCourt€judgments€are€to€be€construed€like€other€written€instruments.€€ò òòòLivingston€v.Ð Ì" ÐLivingstonó óóó,€58€Tenn.€App.€271,€429€S.W.2d€452,€456€(1967).€€òòò ò€óóó óThe€same€is€true€forÐ Ð$  Ðinsurance€policies.€€ð ðInsurance€contracts€are€subject€to€much€the€same€rules€ofÏenforcement€and€construction€which€apply€to€contracts€generally.ðð€€ò òòòDraper€v.€GreatÐ Ô($$$ ÐAm.€Ins.€Co.óóó ó,€224€Tenn.€552,€560,€458€S.W.2d€428,€432€(1970).Ð Ø*(&& Ðà ` àThe€cardinal€rule€for€interpretation€of€contracts€is€to€ascertain€the€intentionÏof€the€parties€from€the€contract€as€a€whole€and€to€give€effect€to€that€intentionÏconsistent€with€legal€principles.€ò òòòWinfree€v.€Educators€Credit€Unionó óóó,€900€S.W.2d€285,Ð Ü0,,, Ð289€(Tenn.€App.€1995);€ò òòòRainey€v.€Stanselló óóó,€836€S.W.2d€117,€118€(Tenn.€App.Ð à20.. Ð1992).€€In€construing€contracts,€the€words€expressing€the€partiesðð€intentions€shouldÏbe€given€their€usual,€natural,€and€ordinary€meaning.€€òòò òTaylor€v.€White€Stores,€Inc.ó óóó,Ð ä6422 Ð707€S.W.2d€514,€516€€(Tenn.€App.€1985).€€In€the€absence€of€fraud€or€mistake,€aÐ è8844 Ðcontract€must€be€interpreted€and€enforced€as€written,€even€though€it€contains€termsÏwhich€may€seem€harsh€or€unjust.€€ò òòòHeyer„Jordan€&€Assocs.€v.€Jordanó óóó,€801€S.W.2dÐ ° Ð814,€821€(Tenn.€App.€1990).€Ìà ` àWith€the€foregoing€principles€in€mind,€we€will€examine€the€MDA.€€We€shouldÏfirst€note€that€we€disagree€with€the€trial€courtððs€interpretation€that€the€purpose€of€theÏlife€insurance€policy€was€to€satisfy€ò òòòanyó óóó€of€Mr.€Grayððs€obligations€under€the€MDA.€Ð ´  ÐThe€language€is€quite€clear€that€Mr.€Gray€agreed€to€maintain€life€insurance€ð ðto€theÏextent€of€the€amount€of€his€outstanding€total€alimony€obligation.ðð€€Giving€thisÏlanguage€its€usual,€natural€and€ordinary€meaning,€it€is€difficult€to€see€how€anythingÏbut€alimony€obligations€could€be€included.€€Insofar€as€property€and€financial€rightsÏare€concerned,€marital€disputes€involve€a€division€of€marital€property€and€spousalÏsupport.€€These€are€distinctly€different€and€are€governed€by€separate€statutes.€€ò òòòSeeÐ ¸ Ðó óóóT.C.A.€ðð€36„4„121€(1996)€and€T.C.A.€ðð€36„5„101€(Supp.€1998).€€Moreover,€the€effectÐ ¼  Ðof€subsequent€events€on€these€awards€is€vastly€different.€€For€example,€alimony€isÏsubject€to€future€modification€while€a€division€of€marital€property,€even€thoughÏproviding€for€payment€of€money,€is€not.€€€ò òòòSee€Towner€v.€Towneró óóó,€858€S.W.2d€888Ð ¼"  Ð(Tenn.€1993).€€€Alimony€is€not€dischargeable€in€bankruptcy,€ñÍñœñÍñwhileñÍñ›ñÍñ€future€paymentsÏas€a€division€of€marital€property€are€dischargeable.€€ò òòòSee€Herrera€v.€Herreraó óóó,€944Ð À&"" ÐS.W.2d€379€(Tenn.€App.€1996).€€That€there€is€a€distinct€difference€between€aÏdivision€of€marital€property€and€alimony€is€so€well€recognized€that€citation€ofÏadditional€authority€is€unnecessary.Ìà ` àTherefore,€we€hold€that€the€MDA€requires€life€insurance€protection€only€forÏMr.€Grayððs€total€alimony€obligation.€€We€must€now€determine€the€extent€of€theÏalimony€obligation.€€A€review€of€the€MDA€in€light€of€the€authorities€reveal€that€theÏfollowing€items€are€alimony€obligations€to€which€the€insurance€proceeds€are€to€beÏapplied:ÌÓÓà8 ` àà8¸ ` ü!` ü!àA.€€Interest€on€the€$375,000.00€cash€awarded€as€aÏdivision€of€marital€property€in€Paragraph€3(A)€of€theÐ Ä955 ÐMDA.€€In€this€paragraph€of€the€agreement,€the€interestÏpayment€is€designated€as€periodic€alimony.€€Moreover,Ïthe€agreementððs€provision€in€Paragraph€4€òòAlimonyóó€Ð ° Ðresolves€any€doubt€concerning€the€nature€of€the€interestÏpayment:Ð ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!àà8¸ ¤¸ ¤à.€.€.€Beginning€May€1,€1996,€Husband€shallÏpay€an€additional€Four€Hundred€Seventy„¼Five€Dollars€($475.00)€per€month€asÏòòò òperiodic€alimonyó óóó€to€cover€the€interest€due€onÐ °  Ðthe€$375,000.00€payment€for€the€divisionÏof€assets€(if€Husband€pre„pays€all€or€aÏportion€of€the€$375,000.00€lump€sum,€setÏinterest€payment€shall€be€reducedÏproportionately€to€said€prepayment).Ï(emphasis€added).Ð LL ÐÌà8 ` àà8¸ ` ü!` ü!àB.€€Payments€provided€for€in€Paragraph€4€òòAlimonyóó,Ð ² Ðincluding€interest€as€set€out€above.Ð ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!àC.€€€Health€insurance€premiums€provided€for€ñÍñœñÍñiñ¸ñ›ñ¸ñnñÍñ›ñÍñ€ParagraphÏ5€òòHealth€Insuranceóó.€€ò òòòKemp€v.€Kempó óóó,€1988€WL€116368,Ð ² Ðat€*3€(Tenn.€App.€Nov.€2,€1988)€(A€prayer€for€alimonyÏincludes€health€insurance€premiums€as€additionalÏalimony.€€Such€payment€constitutes€support€andÏmaintenance.);€ò òòòArnott€v.€Smolinskió óóó,€210€B.R.€651,€655,Ð ´ Ð657€(Bankr.€S.D.€Fla.€1997)€(Debtorððs€obligation€toÏprovide€health€insurance€coverage€is€a€nondischargeableÏsupport€obligation€pursuant€to€11€U.S.C.€ðð€523€(a)(5)).Ð ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!àD.€€Automobile€insurance€premiums€as€provided€for€inÏParagraph€7€òòAutomobile€Insuranceóó.€€Maintenance€of€anÐ ¶# Ðautomobile€and€the€insurance€premiums€for€automobileÏinsurance€are€additional€support€and€maintenance€andÏthus€constitutes€alimony.€€ò òòòSee€Graves€v.€Hartó óóó,€69€B.R.Ð ¶&"" Ð626,€628„29€(Bankr.€S.D.€Fla.€1987).€€Ð ¸ ¤¸ ¤ ÐÌà8 ` àà8¸ ` ü!` ü!àE.€€Attorney€fees€as€provided€for€in€Paragraph€10€òòCourtÐ ¸)%% ÐCosts€and€Attorney€Feesò òòòóó.€€Herrera€v.€Herreraó óóó,€944Ð ¸*&& ÐS.W.2d€379,€390€(Tenn.€App.€1996)€(attorney€feesÏconstitute€alimony€òòò òin€solidoó óóó);€ò òòòCranford€v.€Cranfordó óóó,€772Ð º, (( ÐS.W.2d€48,€52€(Tenn.€App.€1989)€(attorney€fees€areÏdeemed€to€be€alimony).Ð ¸ ¤¸ ¤ ÐÌÓÓà ` àThe€Estate€also€asserts€that€Ms.€Gray€is€not€entitled€to€the€insurance€proceedsÏin€excess€of€the€alimony€obligation.€€In€òòò òClaiborne€v.€Claiborneó óóó,€No.€03A01„9708„CH„Ð ¼2 .. Ð00353,€1998€WL€259893€(Tenn.€App.€May€14,€1998),€we€dealt€with€a€similarÏsituation€involving€insurance€proceeds.€€There,€the€divorce€decree€provided€that€theÏhusband€would€pay€the€wife€$36,000.00€cash€in€72€monthly€installments€to€equalizeÐ À844 Ðthe€division€of€marital€property.€€He€was€ordered€to€maintain€a€life€insurance€policyÏnaming€the€wife€as€irrevocable€beneficiary€with€a€minimum€face€value€of€$50,000.00Ïfor€the€first€three€years€and€$25,000.00€for€the€remaining€three€years.€€The€husbandÏhad€an€existing€policy€with€a€face€amount€of€approximately€$140,000.00€and€the€wifeÏwas€designated€as€sole€beneficiary.€€The€husband€did€not€make€any€changes€in€theÏpolicy€and€died€after€having€paid€$12,000.00€of€the€$36,000.00€debt.€€The€executrixÏof€his€estate€filed€a€petition€to€modify€the€final€judgment€and/or€for€declaratoryÏjudgment€and€asserted€that€the€wife€was€entitled€to€receive€only€$50,000.00€of€lifeÏinsurance€proceeds€as€required€by€the€court.€€This€Court€affirmed€the€judgment€ofÏthe€trial€court€that€Wife€was€entitled€to€the€entire€amount€of€the€policy€proceeds.€ÏIn€affirming€the€trial€court,€we€noted€that€the€parties€in€a€divorce€case€ð ðare€free€toÏmake€such€an€agreement€as€they€desire€governing€insurance,€or€let€the€matter€standÏand€be€governed€by€the€policy€as€is.ðð€€ò òòòId.ó óóó€at€*4.€€Ð ° Ðà ` àAs€in€ò òòòClaiborneó óóó,€we€see€nothing€that€is€inconsistent€with€respect€to€the€termsÐ ´ Ðof€the€divorce€judgment€(MDA)€and€the€policy€beneficiary€remaining€as€designatedÏby€Mr.€Gray.€€In€ò òòòClaiborne,€ó óóóthe€judgment€required€Husband€to€maintain€a€policyÐ ¸" Ðwith€a€minimum€face€value€of€$50,000.00,€and€we€noted€that€contemplates€that€aÏgreater€amount€of€insurance€might€be€maintained.€€In€the€case€at€bar,€HusbandÏagreed€to€provide€coverage€ð ðto€the€extent€of€the€amount€of€his€outstanding€totalÏalimony€obligation.ðð€€Provisions€in€both€cases€provide€for€a€minimum€amount€ofÏinsurance€and€should€not€be€construed€to€prohibit€a€policy€with€increased€coverage.€ÏMoreover,€in€the€case€at€bar,€the€face€amount€of€the€policy€was€$250,000.00,€but€Mr.ÏGray€purchased€the€optional€coverage€of€double€indemnity€resulting€in€a€much€largerÏamount€of€insurance€proceeds.Ìà ` àIn€summary,€the€life€insurance€policy€maintained€by€Mr.€Gray€provides€thatÏMs.€Gray€is€the€sole€designated€beneficiary.€€A€provision€within€an€insurance€policyÏwhich€is€plain€and€unambiguous€must€be€applied€as€it€reads.€€ò òòòIn€re€Estate€of€Clementó óóó,Ð ¼8 44 Ð220€Tenn.€114,€414€S.W.2d€644€(Tenn.€1967);€òòò òDrexel€Chem.€Co.€v.€Bituminous€Ins.Ð ° ÐCo.ó óóó,€933€S.W.2d€471€(Tenn.€App.€1996).€€Mr.€Gray€could€have€maintained€a€lifeÐ ´ Ðinsurance€policy€without€a€double€indemnity€provision,€or€he€could€have€specifiedÏthat€someone€else€was€to€receive€the€difference€between€the€policy€coverage€and€theÏamount€owed€to€Ms.€Gray.€€Furthermore,€Ms.€Grayððs€rights€as€the€designatedÏbeneficiary€under€the€insurance€policy€were€not€altered€by€the€MDA.€€Thus,€Ms.ÏGray,€as€the€sole€beneficiary,€is€entitled€to€receive€the€entire€amount€of€the€insuranceÏproceeds€without€any€offset€to€her€claim€against€the€Estate€except€to€the€extent€of€theÏalimony€obligation.Ìà ` àThe€second€issue€for€review€is€whether€the€trial€court€correctly€calculated€theÏfinal€amount€of€Mrs.€Grayððs€claim€filed€against€the€Estate.€€We€previously€touchedÏon€matters€pertinent€to€the€claims€but€will€now€consider€Mrs.€Grayððs€assertion€thatÏbecause€no€exceptions€were€filed€to€the€claims€they€should€have€been€allowed.Ìà ` àThe€trial€court€stated€in€its€memorandum€opinion€that€because€no€exceptionsÏwere€filed€the€claim€should€have€been€allowed,€but€continued€by€stating€that€the€ð ðrealÏquestion€remains€regarding€whether€the€insurance€proceeds€should€be€creditedÏagainst€the€estateððs€liability€on€the€claim.ðð€€As€for€the€claims€filed€against€the€EstateÏfor€what€we€heretofore€noted€to€be€alimony€obligations,€we€agree€with€the€trial€courtÏthat€principles€of€equity€require€that€Mrs.€Gray€not€receive€these€claims€against€theÏEstate€because€the€proceeds€of€the€insurance€policy€provided€pursuant€to€the€MDAÏcover€the€exact€same€claims.€€We€should€note€at€this€point€that€the€record€reflectsÏthat€the€Estate€paid€the€claim€filed€for€attorney€fees.€€This€was€an€erroneous€paymentÏsince€the€award€of€attorney€fees€is€an€alimony€obligation.€€In€any€event,€no€exceptionÏwas€filed€to€the€claim€of€the€amount€due€as€a€division€of€marital€property€andÏtherefore€the€claim€is€a€judgment€against€the€Estate.€€Ìà ` àIn€sum,€the€judgment€of€the€probate€court€is€reversed,€and€this€case€isÏremanded€to€the€probate€court€for€further€proceedings€to€determine€the€net€amountÐ ¸844 Ðof€the€claim€due€Mrs.€Gray€consistent€with€this€opinion.€€Costs€of€the€appeal€areÏassessed€one„half€to€Mrs.€Gray€and€one„half€to€the€Estate.ÌÓÓà ` àà ¸ àà  àà h àà À àà  àà p à_________________________________Ìà ` àà ¸ àà  àà h àà À àà  àà p àò òW.€FRANK€CRAWFORD,€Ð °  Ðà ` àà ¸ àà  àà h àà À àà  àà p àPRESIDING€JUDGE,€W.S.ó óÐ ²  ÐÌò ò____________________________________Ð ´  ÐALAN€E.€HIGHERS,€JUDGEó óÐ ¶   ÐÌò ò____________________________________Ð ¸  ÐHOLLY€KIRBY€LILLARD,€JUDGEó ó