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C
ORPORATE AND
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NSTITUTIONAL
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LOSSARY
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R
Rate
Receiving Depository Financial Institution (RDFI)
Reciprocal
Record Date
Recourse
Redeposited ACH
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Rejection Of Transfer
Release Of Cargo
Relinquished Property
Reorganization Department
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Reverse Exchange
A Reverse Exchange occurs when the exchangor (taxpayer) closes on the replacement property prior to closing on the relinquished property.
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Reverse Exchange 
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