A "Roll Over" in finance refers to the process of transferring funds from one investment or account to another without incurring tax penalties. This is commonly seen with retirement accounts, such as when moving money from a 401(k) to an IRA. The goal is to maintain the tax-deferred status of the funds while allowing for continued investment growth. Rollovers can also apply to loans, where an existing loan is refinanced or extended, often to take advantage of better interest rates or terms. This helps borrowers manage their debt more effectively while potentially reducing monthly payments or overall interest costs.