Relief from income tax is available for contributions to a pension by an individual with earnings from a trade, profession or employment. The rationale is that a pension is designed to replace earnings made before retirement. Maintenance payments are not classed as earned income. Maintenance payments should not stop at the normal retirement age. Moreover, if a person had some of these non-maintenance earnings from a trade, profession or employment in addition to maintenance, tax relief would be available on the pension contributions from the non-maintenance source. The Family Law Acts provide that where a spouse is entitled to a pension, a portion of the benefits can be "earmarked" for the dependent spouse by the courts.