roll over

roll over
roll over vt
1 a: to defer payment of (an obligation)
b: to renegotiate the terms of (a financial agreement)
2: to place (invested funds) in a new investment of the same kind
roll over IRA funds

Merriam-Webster’s Dictionary of Law. . 1996.

roll over
v.
To extend or renew a short-term loan; to transfer the contents of a retirement account to another retirement account without actually withdrawing the funds and thereby incurring a tax penalty.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


roll over
1) To reinvest funds from a tax-deferred account or maturing security into a similar account or security. For example, moving money from one individual retirement account (IRA) to another IRA, or from a qualified retirement plan into an IRA.
2) To defer or postpone payment of an obligation, such as a loan that gives the borrower the option to renew the terms on maturity.
Category: Back Taxes & Tax Debt
Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances
Category: Business Cash Flow Problems & Bankruptcy
Category: Business, LLCs & Corporations → Business Tax & Deductions
Category: Bankruptcy, Foreclosure & Debt → Student Loan Debt
Category: Personal Finance & Retirement → Taxes → Tax Audits

Nolo’s Plain-English Law Dictionary. . 2009.

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  • roll·over — /ˈroʊlˌoʊvɚ/ noun, pl overs [count, noncount] 1 a : the act of delaying the payment of a debt 1 b : the act of placing invested money in a new investment of the same kind see also roll over at ↑roll, 1 2 chiefly US …   Useful english dictionary

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