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.

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词条贡献者

译员黎川，在一家顶尖澳洲律师事务所的上海办公室担任全职法律翻译，专注翻译各种与澳大利亚业务有关的法律文件。