Usually means: Changing classification for tax purposes.
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We found 8 dictionaries that define the word recharacterization:

General (3 matching dictionaries)
  1. recharacterization: Wordnik
  2. recharacterization: Wiktionary
  3. recharacterization: Dictionary.com

Business (5 matching dictionaries)
  1. MoneyGlossary.com (No longer online)
  2. INVESTORWORDS (No longer online)
  3. Recharacterization: Investopedia
  4. Recharacterization: Financial dictionary
  5. Yahoo Tax Center Glossary (No longer online)

Definitions from Wiktionary (recharacterization)

noun:  The assignment of a new character or personality to something.
noun:  (law, finance) The treatment of a certain course of conduct in a different manner to which the participants describe it.

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