{"ok":true,"canonical_url":"https://dealroom.so/glossary/qualified-rollover","api_url":"https://dealroom.so/api/public/glossary/qualified-rollover","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"qualified-rollover","term":"Qualified rollover","aka":"Retirement account rollover","group":"Your money in the deal","definition":"This is a way to use funds from your retirement accounts (like 401(k) or IRA) without immediate tax penalties to fund your equity injection. It's a common strategy for buyers.","what_it_means":"Through a specialized trust or plan (often called ROBS, Rollovers as Business Startups), you can invest your retirement funds into your new business's stock. This counts towards your equity injection and is a non-debt source of funds, but requires careful execution to avoid IRS penalties. Consult a specialist.","url":"https://dealroom.so/glossary/qualified-rollover","official_sources":[{"slug":"sop-50-10","title":"SOP 50 10 — Lender and Development Company Loan Programs","official_url":"https://www.sba.gov/document/sop-50-10-lender-development-company-loan-programs","official_label":"View on SBA.gov","authority_tier":2,"publisher":"U.S. Small Business Administration","source_guide_url":"https://dealroom.so/sba-7a/sources/sop-50-10"}],"related":[{"slug":"robs","term":"ROBS","url":"https://dealroom.so/glossary/robs"},{"slug":"equity-injection","term":"Equity injection","url":"https://dealroom.so/glossary/equity-injection"},{"slug":"seasoned-funds","term":"Seasoned funds","url":"https://dealroom.so/glossary/seasoned-funds"},{"slug":"capital-contribution","term":"Capital Contribution","url":"https://dealroom.so/glossary/capital-contribution"}],"related_questions":[{"question":"What documentation proves U.S. citizenship or Qualified Alien status for owners?","url":"https://dealroom.so/for-lenders/questions/what-documentation-proves-u-s-citizenship-or-qualified-alien-status-for-owners"},{"question":"Can a Qualified Alien without permanent residency obtain an SBA 7(a) loan?","url":"https://dealroom.so/for-lenders/questions/can-a-qualified-alien-without-permanent-residency-obtain-an-sba-7-a-loan"},{"question":"What documentation is required for equity injection funds originating from a retirement account rollover?","url":"https://dealroom.so/for-lenders/questions/what-documentation-is-required-for-equity-injection-funds-originating-from-a-retirement-ac"},{"question":"Can I get pre-qualified for an SBA 7(a) loan before identifying a specific business to acquire?","url":"https://dealroom.so/sba-7a/questions/can-i-get-pre-qualified-for-an-sba-7-a-loan-before-identifying-a-specific-business-to-acqu"},{"question":"What specific documentation is required to verify citizenship or qualified non-citizen status for 7(a) loan applicants?","url":"https://dealroom.so/for-lenders/questions/what-specific-documentation-is-required-to-verify-citizenship-or-qualified-non-citizen-sta"},{"question":"What if I want to use my 401k funds, structured as a rollover, for my equity injection?","url":"https://dealroom.so/sba-7a/questions/what-if-i-want-to-use-my-401k-funds-structured-as-a-rollover-for-my-equity-injection"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Qualified rollover","url":"https://dealroom.so/glossary/qualified-rollover","source_type":"DealRoom Data"}}