{"ok":true,"canonical_url":"https://dealroom.so/glossary/rollover","api_url":"https://dealroom.so/api/public/glossary/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":"rollover","term":"Rollover","group":"Your money in the deal","definition":"The process of moving funds from one retirement account to another without incurring immediate taxes or penalties. This is a common way to access retirement funds for your business acquisition.","what_it_means":"For business acquisitions, a direct rollover allows you to transfer funds from a traditional retirement account into a Self-directed IRA, which can then invest in your new business. This differs from a Rollovers for Business Start-ups (ROBS) plan, which uses a C-corporation structure. Understand the specific IRS regulations governing each type of rollover.","url":"https://dealroom.so/glossary/rollover","official_sources":[],"related":[{"slug":"retirement-account-funds","term":"Retirement account funds","url":"https://dealroom.so/glossary/retirement-account-funds"},{"slug":"self-directed-ira","term":"Self-directed IRA","url":"https://dealroom.so/glossary/self-directed-ira"},{"slug":"rollovers-for-business-start-ups-plan","term":"Rollovers for Business Start-ups plan","url":"https://dealroom.so/glossary/rollovers-for-business-start-ups-plan"},{"slug":"irs-regulations","term":"IRS regulations","url":"https://dealroom.so/glossary/irs-regulations"}],"related_questions":[{"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":"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"},{"question":"What are the specific requirements for using retirement funds, structured as a rollover, for a 7(a) loan equity injection?","url":"https://dealroom.so/for-lenders/questions/what-are-the-specific-requirements-for-using-retirement-funds-structured-as-a-rollover-for"},{"question":"Are funds from a Roth IRA eligible for my equity injection if rolled over via a \"rollover as business startup\" (ROBS) plan?","url":"https://dealroom.so/sba-7a/questions/are-funds-from-a-roth-ira-eligible-for-my-equity-injection-if-rolled-over-via-a-rollover-a"},{"question":"What are the specific requirements for a lender to document and verify an equity injection from a retirement account structured as a ROBS (Rollover for Business Startups) transaction?","url":"https://dealroom.so/for-lenders/questions/what-are-the-specific-requirements-for-a-lender-to-document-and-verify-an-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 — Rollover","url":"https://dealroom.so/glossary/rollover","source_type":"DealRoom Data"}}