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.

Look at other dictionaries:

  • Roll-over — auch: Roll|over 〈[ oʊvə(r)] m.; od. s, 〉 1. Umschlagen ins Gegenteil, Umkehrung eines Ereignisses 2. doppelte Gewinnprämie bei Lotteriespielen 3. 〈Wirtsch.〉 3.1 übergangsloser Transfer von Fonds aus einer Investition in eine andere 3.2 〈kurz für〉 …   Universal-Lexikon

  • roll-over — USA roll up, Also known as roll over. A provision in a DIP financing order which permits the debtor to apply the proceeds of the DIP financing to satisfy, in whole or in part, secured or unsecured prepetition indebtedness, with the effect of… …   Law dictionary

  • roll over — (something) to take profits from an investment and invest them in something similar. After calling my financial advisor, I decided to roll over those treasury bonds. Investors sometimes take cash out of retirement plans rather than roll the funds …   New idioms dictionary

  • roll over — ► roll over Finance contrive or extend (a financial arrangement). Main Entry: ↑roll …   English terms dictionary

  • roll over — verb 1. make a rolling motion or turn (Freq. 3) The dog rolled over • Hypernyms: ↑turn • Hyponyms: ↑somersault, ↑tumble, ↑welter • Verb Frames …   Useful english dictionary

  • roll over — phrasal verb Word forms roll over : present tense I/you/we/they roll over he/she/it rolls over present participle rolling over past tense rolled over past participle rolled over 1) [intransitive/transitive] same as roll I, 4) He rolled over and… …   English dictionary

  • roll over — /ˌrəυl əυvə/ verb ♦ to roll over credit to make credit available over a continuing period ♦ to roll over a debt to allow a debt to stand after the repayment date ▪▪▪ ‘…at the IMF in Washington, officials are worried that Japanese and US banks… …   Marketing dictionary in english

  • roll over — /ˌrəυl əυvə/ verb ♦ to roll over a credit to make credit available over a continuing period ♦ to roll over a debt to allow a debt to stand after the repayment date ▪▪▪ ‘…at the IMF in Washington, officials are worried that Japanese and US banks… …   Dictionary of banking and finance

  • 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

  • roll over — transitive verb Date: 1949 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 > …   New Collegiate Dictionary

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