ATA Definition

ATA (Accredited Tax Advisor), in the US, is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who handle sophisticated tax planning issues, including ownership of closely held businesses, qualified retirement plans and complicated estates.

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DISHONORED NOTE is a note on which a debtor has defaulted.

NON-DISCRETIONARY means it is mandatory, not up to the individual or company.

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