In Rios v. Pulido (2002) 100 Cal.App.4th 359, the family law court concluded that, as the custody arrangement between the parents was "essentially equal" and neither parent paid child support, "it was fair that the parties rotate the exemption." (Id. at pp. 361-362.) The court of appeal affirmed and held that the family law court had properly exercised its equitable powers to allocate the dependency exemption to each parent on an alternating basis. (Id. at p. 362.) However, the court remanded the matter to allow the family law court to order the custodial parent to execute the necessary declaration waiving the exemption. (Ibid.)