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First cousin dismisses crisis for anyone retiring (5)

Ross

I believe the answer is:

futon

I'm a little stuck... Click here to teach me more about this clue!

'first' is the definition.
The definition and answer can be both man-made objects as well as being singular nouns.
Maybe they are linked in a way I don't understand?

I cannot understand how the rest of the clue works.

Can you help me to learn more?

(Other definitions for futon that I've seen before include "Mattress used as a bed or sofa" , "Unsprung roll-up mattress" , "Japanese quilt used as a bed" , "Type of sofa bed" , "Japanese-style mattress" .)

I've seen this clue in the Irish Times and the Irish Times (Crosaire).
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