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The downturn in the economy1, many of our clients are faced not only with the possibility of their own job loss but, in the case of a dependent spouse, also the loss of income of the primary wage earner of the family. This can have a devastating impact upon family dynamics, and can open up a multitude of issues, one of the most important being the necessity of imputing income to one, or both, spouses. This article will focus on the imputation of income to the dependent spouse, and whether tren.

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