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URL:  http://boards.fool.com/it-is-my-understanding-that-the-alternating-year-20051537.aspx

Subject:  Re: Anyone out there, Question.. Date:  12/24/2003  6:57 PM
Author:  Primm69 Number:  662 of 681

It is my understanding that the alternating year exemption practice can arise either from a provision in the divorce settlement that this will happen, or between two people who amicably divorce and simply agree to do this.
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