1099 Filing for payments not alimony

[YV2020]

As part of my divorce decree I must make alimony payments for six years but these payments must continue even if my ex spouse passes away. So if I must continue to make payments in the event of their death, then these payments are not considered alimony under tax law. Do I send my ex a 1099 for the payments I make to them each year?

[Bsch4477]

To whom would you be making those payments if your ex spouse died?

[YV2020]

The deceased ex-spouse’s estate