FindLaw Legal Dictionary
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roll over vt1 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]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.