ROLLOVER
rollover,n.1. The extension or renewal of a short-term loan; the refinancing of a maturing
loan or note. 2. The transfer of funds (such as IRA funds) to a new investment of the same type,
esp. so as to defer payment of taxes. [Cases: Internal Revenue 3587, 3594. C.J.S. Internal
Revenue §§ 206–208, 313, 319–326.] — roll over,vb. [Blacks Law 8th]