SETTLEMENT Definition

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SETTLEMENT, in securities, is the conclusion of a securities transaction; a broker/dealer buying securities pays for them; a selling broker delivers the securities to the buyer's broker.

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JOINT RETURN is a US income tax filing status that can be used by a married couple. The married couple must be married as of the last day of their tax year in order to qualify for this filing status. A married couple can also elect to file as married, filing separate returns.

GOING PUBLIC refers to those activities that relate to offering a private companys shares to the general investing public including registering with the SEC.

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