Roll over - sustany/dvg GitHub Wiki

Rollover means to extend a particular financial agreement.�

• In the context of retirement accounts, rollover often refers to transferring funds from one�Individual Retirement Account (IRA)�to another traditional IRA or Roth IRA, or from a qualified retirement plan into an IRA. This transfer is reported on an�IRS Form 1099-R. Most retirement rollovers are tax-free events.
• In the context of corporate loans, a rollover can refer to a�loan�under a�revolving credit facility�to repay a�maturing�loan under that facility. In other words, a rollover is borrowing under the same facility to repay existing�debt�that is coming due.