A movement of certain funds from one type of investment into another. This procedure is used in a number of circumstances and most commonly relates to retirement investments such as IRA's and 401(k) plans.

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