A provision of the law governing IRA's which enables a person who has retired or been fired by their employer and is receiving a lump-sum payment from their company's pension, profit -sharing, or salary reduction plan to transfer the amount into an IRA.
INDIVIDUAL RETIREMENT ACCOUNT (IRA) ROLLOVER
Meaning of INDIVIDUAL RETIREMENT ACCOUNT (IRA) ROLLOVER in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012