The usual rule is that if you pay the premiums on a disability policy with after-tax monies, payments received from the policy are not taxable income. On the other hand, if your employer pays the premiums, any amounts received are taxable. There's another twist. Amounts received under a worker's compensation law are not taxable income. In addition, the amounts had to be included in the taxpayer's income in the year received, not the year when the injuries were sustained.
Alimony is deductible by the payer and income to the recipient.
Child support isn't. Thus, if the corporation should go bankrupt, be sued and have to pay damages, etc. The shareholders can lose no more than their capital investment. That's also an important reason for doing business through subsidiaries. A subsidiary is usually treated as a separate corporation.