I have a client that got divorced years ago (way before 2018) and has been paying alimony since then.  The client fell on hard times and was able to get the alimony payment decreased starting in 2019.  If the only change is the amount and no other language was added, is the new alimony amount still deductible?  (The IRS instructions are a bit confusing since they say the new agreement has to state that the alimony is not taxable).