{"iri":"https://folio.openlegalstandard.org/R7UlsbfVKjhOfux7PAQJCos","label":"Rollover Agreement","sub_class_of":["https://folio.openlegalstandard.org/R8uUwQ5jjK4J6dt0P4Hg7PW"],"parent_class_of":[],"is_defined_by":null,"see_also":[],"comment":null,"deprecated":false,"preferred_label":null,"alternative_labels":[],"translations":{},"hidden_label":null,"definition":"A Rollover Agreement refers to an arrangement where an investor transfers the proceeds from a mature security into a new issue of the same or a similar security. It can also pertain to the transfer of assets from one retirement plan to another without incurring tax penalties.","examples":[],"notes":[],"history_note":null,"editorial_note":null,"in_scheme":null,"identifier":null,"description":null,"source":null,"country":null}