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Category: Business
Word Count: 622
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Facts:      Fred and Susan Reed are divorced with a decree providing joint custody of the children. There is no child support involved and the decree does not state which parent is to claim the dependency exemptions. Neither parent kept any records to determine who had the most custody. They alternated custody to the best of their ability.

Issue:     Which parent should claim the dependency exemptions for the children?

Conclusion:     Fred and Susan should file a multiple support agreement for ea
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