Corporation that performs fiduciary of agencies and trusts. Owned by a law firm, bank or independent partnership; Bank in Japan that combines functions of trust companies, commercial banks and depository institutions.

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