If an individual has paid an amount of money in installments for more than 10 years for the support of a former spouse under a judgment of annulment or dissolution of marriage that ordered such payment, and when the former spouse has not made a reasonable effort during that period of time to become financially self-supporting and independent of the support provided under the judgment, the individual paying the support may petition the court that issued the judgment to set aside so much of the judgment as may provide for the support of the former spouse. The petition shall not be granted if spousal support was granted in the judgment in lieu of a share of property in order to provide the other spouse with a tax benefit. [1975 c.500 § 2; 1983 c.728 § 7; 2003 c.576 § 118]