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What Are Some of the Issues That a Planner Needs

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What are some of the issues that a planner needs to consider should a state-recognized, same-sex couple divorce?


Definitions:

Average Tax Rate

Total taxes paid divided by total taxable income.

Net Working Capital

The difference between a company’s current assets and current liabilities, indicating the liquidity of the business.

Statement of Comprehensive Income

A financial report detailing all equity adjustments for a period, excluding those changes stemming from owner investments and payouts to owners.

Carrying Value

The carrying value, or book value, is the value of an asset as recorded on the balance sheet, considering factors like depreciation and amortization.

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