tax-free rollover

tax-free rollover
фин. безналоговый перевод [ролловер\]* (перевод накопленных средств из одного сберегательного или пенсионного плана в другой, при осуществлении которого с владельца средств не взимаются налоги; конкретный перечень необлагаемых налогом переводов устанавливается законодательством и обычно ограничивается определенными типами сберегательных планов, сроку прошедшему с момента вложения средств в первый сберегательный план и т. п.)
See:

* * *
безналоговый ролловер: положение законодательства, по которому реинвестиции поступлений от программ участия в прибылях, сберегательных и пенсионных планов с отложенной уплатой налогов в другие инструменты с отложенным налогообложением разрешены в течение 60 дней с момента получения без уплаты 10-процентного штрафа; см. individual retirement account.

Англо-русский экономический словарь.

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