On the other hand, the change of circumstances requirement applied to the instant case. In Ruthenberg v. Ruthenberg, 229 Md. 118, 182 A.2d 347 (1962), two alimony pendente lite orders provided that the husband was to pay a lump sum for family support without specifying how much was for the children. The IRS required the wife to declare the entire sum she received under the orders.

Our attention has been called to no case where a Pennsylvania appellate court considered an order retroactively allocating a combined award. Assuming without deciding that the trial court had the power to make such a retroactive modification, the Maryland Court of Appeals in Ruthenberg v. Ruthenberg, 229 Md. 118, 182 A.2d 347 (1962) found no abuse of discretion in the lower court's refusal to do so. Similar to the case presently before us, the evidence disclosed that the Internal Revenue Service was attempting to tax the wife on the total amount of the combined award.

The court concluded that it would not modify the order of support at the time of the decree of divorce and it was noted in the trial court's Memorandum Opinion and Order that the matter is always reviewable upon a future change of conditions. Though it would have been better practice for the court to specify how much of the amount was alimony for the wife, failure to do so was not fatal. See Ruthenberg v. Ruthenberg, 229 Md. 118, 182 A.2d 347, 48 (1962) and see also Nelson, Divorce and Annulment, § 14.75 (1961). It would appear, however, that on motion by either party the order should be modified to show the amounts allocated.

Such awards are proper; however, it is the better practice to separately designate the alimony and child support portions of the award. Knabe v. Knabe, 176 Md. 606, 6 A.2d 366 (1939), Roberts v. Roberts, 160 Md. 513, 154 A. 95 (1931), Ruthenberg v. Ruthenberg, 229 Md. 118, 182 A.2d 347 (1962), Donigan v. Donigan, 208 Md. 511, 119 A.2d 430 (1956), Cullotta v. Cullotta, 193 Md. 374, 66 A.2d 919 (1949), Woodall v. Woodall, 16 Md. App. 17, 293 A.2d 839 (1972). Although generally such awards are modifiable, Knabe v. Knabe, supra, including the separation of the alimony portion from the child support portion, Woodall v. Woodall, supra, (separation allowed for tax purposes), Fuhrer v. Fuhrer, 91 Ill. App.2d 358, 235 N.E.2d 389 (1968) (separation due to age of the children), Rogoff v. Rogoff, 115 So.2d 456 (Fla. 1959) (separation allowed for tax purposes), McVey v. McVey, 6 Ariz. 380, 137 P.2d 971 (1943) (separation allowed despite lapse of almost eight years from date of child's majority), this is not always so. Ruthenberg v. Ruthenberg, supra (trial court's refusal to allocate alimony and child support under a lump sum pendente lite order was not an abuse of discretion), Bachus v. Bachus, 216 Ark. 802, 227 S.W.2d 439 (Ark. 1950) (court may not modify an unallocated alimony and c