Rollover


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Related to Rollover: rollover loan

Rollover

Means that a loan is periodically repriced at an agreed spread over the appropriate, currently prevailing rate. Most term loans in the Euromarket are made on a rollover basis as to current LIBOR rate.

Roll Over

1. The act or practice of taking profits or other proceeds from investments and making other investments with them. It nearly always means that one is investing in more of the same security. For example, one may take dividends from a stock and buy more shares with it or may take coupon payments to buy more of the same bond issue. It is also called reinvesting. Colloquially, rolling over refers to reinvesting proceeds from one retirement account in another retirement account without causing a taxable event.

2. A loan that a borrower may renew upon maturity. This may happen when the borrower has only been making interest payments over the life of the loan. See also: Refinancing.

rollover

The reinvestment of money received from a maturing security in another similar security. Rollover usually applies to short-term investments such as certificates of deposit, commercial paper, and Treasury bills. For example, investors often want a rollover of the proceeds from a maturing certificate of deposit into a new certificate of deposit. See also IRA rollover, pension rollover.

Rollover.

If you move your assets from one investment to another, it's called a rollover.

For example, if you move money from one IRA to another IRA, that transaction is a rollover. In the same vein, if you move money from a qualified retirement plan, such as a 401(k), into an IRA, you create a rollover IRA.

Similarly, when a bond or certificate of deposit (CD) matures, you can roll over the assets into another bond or time deposit.

Rollover

The tax-free transfer of an employer plan distribution to another employer plan or to a traditional IRA, or the tax-free transfer from one IRA to another or to an eligible employer plan.
References in periodicals archive ?
5) rollover, and the amount of the deferred gain shown as a negative number.
According to statistics there should only be seven rollovers in two years but we have now had over double that.
WMSI, the preferred technology provider of distribution and rollover processing within the industry, offers plan sponsors a choice of IRA providers that includes the Bancorp Bank, E*TRADE Financial, Matrix MG Trust, Merrill Lynch, and Millennium Trust Company.
Online brokers have spent a lot of time and money encouraging investors to use their rollover services, and it's working," said Christy White, principal of Cogent.
But if the excess deferrals are not distributed by that deadline, the proposed regulations would provide that any distribution attributable to an excess deferral that is a designated Roth contribution is includible in income and not eligible for rollover.
The Code does not require tax-qualified plans to make mandatory distributions, so only plans that make them need to be amended to comply with the automatic rollover rules.
The service recently issued various letter rulings waiving the section 408(d)(3) 60-day rollover requirement and providing taxpayers with a fresh 60-day rollover period beginning on the letter ruling's date.
RolloverSystems is a leading provider of outsourced retirement plan rollover services for financial institutions, plan service providers and plan sponsors.
As plan sponsors increasingly look for solutions to this challenge, certification from the Institute will signal that a TPA has the knowledge and capabilities to implement successful rollover services," said Williams.
Automatic approval is granted (and, thus, no application to the Service is needed) when a valid rollover would have been completed but for a financial institution error.
could you suggest more efficient ways of handling rollover issues?
NHTSA'S latest rollover resistance ratings and crash test results for 2001 model year vehicles are now available on the agency's Web site at www.