or under a motion for relief made pursuant to ORS 107.095 (1)(b) for

107.085 or under a motion for relief made pursuant to ORS 107.095 (1)(b) for which a limited judgment was not entered, payment of which commences no earlier than the date the petition or motion was served on the nonrequesting party, and the amount shall be considered a request for relief that has been decided by the general judgment for purposes of ORS 18.082 (3). In making the spousal support order, the court shall designate one or more categories of spousal support and shall make findings of the relevant factors in the decision. The court may order:

����� (A) Transitional spousal support as needed for a party to attain education and training necessary to allow the party to prepare for reentry into the job market or for advancement therein. The factors to be considered by the court in awarding transitional spousal support include but are not limited to:

����� (i) The duration of the marriage;

����� (ii) A party�s training and employment skills;

����� (iii) A party�s work experience;

����� (iv) The financial needs and resources of each party;

����� (v) The tax consequences to each party;

����� (vi) A party�s custodial and child support responsibilities; and

����� (vii) Any other factors the court deems just and equitable.

����� (B) Compensatory spousal support when there has been a significant financial or other contribution by one party to the education, training, vocational skills, career or earning capacity of the other party and when an order for compensatory spousal support is otherwise just and equitable in all of the circumstances. The factors to be considered by the court in awarding compensatory spousal support include but are not limited to:

����� (i) The amount, duration and nature of the contribution;

����� (ii) The duration of the marriage;

����� (iii) The relative earning capacity of the parties;

����� (iv) The extent to which the marital estate has already benefited from the contribution;

����� (v) The tax consequences to each party; and

����� (vi) Any other factors the court deems just and equitable.

����� (C) Spousal maintenance as a contribution by one spouse to the support of the other for either a specified or an indefinite period. The factors to be considered by the court in awarding spousal maintenance include but are not limited to:

����� (i) The duration of the marriage;

����� (ii) The age of the parties;

����� (iii) The health of the parties, including their physical, mental and emotional condition;

����� (iv) The standard of living established during the marriage;

����� (v) The relative income and earning capacity of the parties, recognizing that the wage earner�s continuing income may be a basis for support distinct from the income that the supported spouse may receive from the distribution of marital property;

����� (vi) A party�s training and employment skills;

����� (vii) A party�s work experience;

����� (viii) The financial needs and resources of each party;

����� (ix) The tax consequences to each party;

����� (x) A party�s custodial and child support responsibilities; and

����� (xi) Any other factors the court deems just and equitable.

����� (e) For the delivery to one party of such party�s personal property in the possession or control of the other at the time of the giving of the judgment.

����� (f) For the division or other disposition between the parties of the real or personal property, or both, of either or both of the parties as may be just and proper in all the circumstances. In determining the division of property under this paragraph, the following apply:

����� (A) A retirement plan or pension or an interest therein shall be considered as property.

����� (B) The court shall consider the contribution of a party as a homemaker as a contribution to the acquisition of marital assets.

����� (C) Except as provided in subparagraph (D) of this paragraph, there is a rebuttable presumption that both parties have contributed equally to the acquisition of property during the marriage, whether such property is jointly or separately held.

����� (D)(i) Property acquired by gift to one party during the marriage and separately held by that party on a continuing basis from the time of receipt is not subject to a presumption of equal contribution under subparagraph (C) of this paragraph.

����� (ii) For purposes of this subparagraph, �property acquired by gift� means property acquired by one party through gift, devise, bequest, operation of law, beneficiary designation or inheritance.

����� (E) Subsequent to the filing of a petition for annulment or dissolution of marriage or separation, the rights of the parties in the marital assets shall be considered a species of co-ownership, and a transfer of marital assets under a judgment of annulment or dissolution of marriage or of separation entered on or after October 4, 1977, shall be considered a partitioning of jointly owned property.

����� (F) The court shall require full disclosure of all assets by the parties in arriving at a just property division.

����� (G) In arriving at a just and proper division of property, the court shall consider reasonable costs of sale of assets, taxes and any other costs reasonably anticipated by the parties.

����� (H)(i) If a party has been awarded spousal support in lieu of a share of property, the court shall so state on the record and shall order the obligor to provide for and maintain life insurance in an amount commensurate with the obligation and designating the obligee as beneficiary for the duration of the obligation.

����� (ii) The obligee or attorney of the obligee shall cause a certified copy of the judgment to be delivered to the life insurance company or companies.

����� (iii) If the obligee or the attorney of the obligee delivers a true copy of the judgment to the life insurance company or companies, identifying the policies involved and requesting such notification under this section, the company or companies shall notify the obligee, as beneficiary of the insurance policy, whenever the policyholder takes any action that will change the beneficiary or reduce the benefits of the policy. Either party may request notification by the insurer when premium payments have not been made. If the obligor is ordered to provide for and maintain life insurance, the obligor shall provide to the obligee a true copy of the policy. The obligor shall also provide to the obligee written notice of any action that will reduce the benefits or change the designation of the beneficiaries under the policy.

����� (g) For the creation of trusts as follows:

����� (A) For the appointment of one or more trustees to hold, control and manage for the benefit of the children of the parties, of the marriage or otherwise such of the real or personal property of either or both of the parties, as the court may order to be allocated or appropriated to their support and welfare, and to collect, receive, expend, manage or invest any sum of money awarded for the support and welfare of minor children of the parties.

����� (B) For the appointment of one or more trustees to hold, manage and control such amount of money or such real or personal property of either or both of the parties, as may be set aside, allocated or appropriated for the support of a party.

����� (C) For the establishment of the terms of the trust and provisions for the disposition or distribution of such money or property to or between the parties, their successors, heirs and assigns after the purpose of the trust has been accomplished. Upon petition of a party or a person having an interest in the trust showing a change of circumstances warranting a change in the terms of the trust, the court may make and direct reasonable modifications in its terms.

����� (h) To change the name of either spouse to a name the spouse held before the marriage. The court shall order a change if it is requested by the affected party.

����� (i) For a money award for any sums of money found to be then remaining unpaid upon any order or limited judgment entered under ORS 107.095. If a limited judgment was entered under ORS 107.095, the limited judgment shall continue to be enforceable for any amounts not paid under the limited judgment unless those amounts are included in the money award made by the general judgment.

����� (j) For an award of reasonable attorney fees and costs and expenses reasonably incurred in the action in favor of a party or in favor of a party�s attorney.

����� (2) In determining the proper amount of support and the proper division of property under subsection (1)(c), (d) and (f) of this section, the court may consider evidence of the tax consequences on the parties of its proposed judgment.

����� (3) Upon the filing of the judgment, the property division ordered shall be deemed effective for all purposes. This transfer by judgment, which shall affect solely owned property transferred to the other spouse as well as commonly owned property in the same manner as would a declaration of a resulting trust in favor of the spouse to whom the property is awarded, is not a taxable sale or exchange.

����� (4) If an appeal is taken from a judgment of annulment or dissolution of marriage or of separation or from any part of a judgment rendered in pursuance of the provisions of ORS 107.005 to 107.086, 107.095, 107.105, 107.115 to 107.174,