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Determining the Fair Market Value of Early Commitment

As residents and fellows, physicians earn a small fraction of the money they will make in future years. According to the most recent Association of American Medical Colleges' Survey of Resident/Fellow Stipends and Benefits Report (2014-2015), residents and fellows earn averages of $51,586 in their first post-MD year and $67,236 in their eighth post-MD year. Hospitals and other organizations that employ physicians realize that the residency/fellowship years are a great time to recruit. The candidate pool is large, and many residents and fellows are willing to commit early to an organization that provides financial support to them while they finish their training. These stipends seem especiall

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