There's no easy 100% definitive answer that fits all situations. Generally, life insurance death benefits are not considered taxable income, and it's also not "income" in the everyday sense of payment for employment, so in the absence of any guidance from the divorce decree or order, it would most likely be the case that the benefits would not be "income" that he has to pay to his ex-wife. However, divorce decrees, orders, and settlements are interpreted according to their language: if the language in the divorce document indicates that your husband should pay a percentage of any money, from any source, that he receives, that is enforceable. For a more definitive answer about your situation, have your husband locate a copy of the order/decree/settlement and bring it to an attorney to review.