Rollover
Last reviewed: September 2, 2026
A rollover is the movement of money or assets from one account or investment into another. The term is most commonly used for moving retirement savings from an employer plan into another eligible retirement account.
Reviewed September 2026
Retirement rollover
A retirement rollover may happen when you leave an employer and move money from a workplace retirement plan to an IRA or another eligible plan. The tax treatment depends on the type of accounts and how the transfer is handled.
Direct vs. indirect rollover
In a direct rollover, the money generally moves from one financial institution or plan directly to another. In an indirect rollover, the money is paid to you first and must then be redeposited under the applicable rules. Direct rollovers are usually simpler because they reduce the chance of missing a deadline or creating an unintended tax bill.
Rollover in futures
In futures markets, “rollover” can also mean closing a position in a contract that is nearing expiration and opening a similar position in a later-dated contract. The price difference between the contracts can affect the result.
Why the context matters
The same word can describe very different actions. A retirement-account rollover is about transferring savings between accounts; a futures rollover is about moving a market position from one contract month to another.