CORPORATE AND INSTITUTIONAL GLOSSARY

Economic Life (Useful Life)

Effective Date

Effective Lease Rate

End Of Term Options

Endorsement

Equipment Schedule

Equity

Equity Participant

Escheat

European Style Option

Exchange Controls

Exchange Period

Exchange Rate

Exchange Risk

Exchangor

Executor

Exercise

Exercise Price (Strike Price)

Expiration Date

Expiration Date (Maturity)

Export

Export Broker

Export License

The period during which the taxpayer (exchangor) must acquire replacement property in the exchange. The Exchange Period begins on the date the first relinquished property is transferred and ends on the earlier of the 180th day thereafter or the due date (including extensions) of the exchangor's tax return for the year the relinquished property is transferred.