Which of the individuals or entities listed below would be considered a related party to G. Assume G and all parties listed below own stock in ABC Corporation. Place a checkmark next to all related parties in determining G’s ownership interest in ABC Corporation.

____A. G’s child

____B. G’s grandchild

____C. G’s sister 

____D. G’s spouse partnership

 ____E. G’s cousin

 ____F. G’s neighbor

____G. G’s business partner in a separate

___H. XYZ Corp. in which Gowns 70% of the stock

What type of transactions are covered by the related party rules?

Give a brief general description of each type.