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Legal Term of the Day

Surrogate: One who acts for another. In some states, an individual can designate a Surrogate to make health care decisions in a power of attorney document. The judge presiding over probate matters is called a Surrogate in some states.

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Fiscal Year: A repeating twelve-month period chosen by a business for accounting purposes. A fiscal year can, but need not, end on December 31 -- the "calendar year."

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