Also called first degree relatives, this refers to parents, grandparents, a spouse, children, grandchildren and brothers and sisters. Direct in-laws are also included as are any adopted family members under these classifications.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser