A simple, reciprocal transaction occurs when both partners are addressing the ego state the other is in.

Savings and loan associations typically claimed tax losses on their portfolios' reduced value by engaging in reciprocal transactions.

Earlier, banks charged between INR 10 and INR 35 per reciprocal transaction.

In another reciprocal transaction, AOL simultaneously agreed to continue buying telecommunications services from WorldCom, and AOL Time Warner executives have said that a two-way transaction with WorldCom contributed to the questionable $49 million the company discovered.