Rollover IRAs (individual retirement accounts) are regular IRAs set up to serve as a receptacle for distributions from a qualified retirement savings plan or another IRA. You might use an IRA rollover if you're changing jobs and need to bring 401 retirement plan or other retirement plan assets with you. Assets you place in an IRA Rollover can continue to accumulate income tax-deferred for as long as they remain in the IRA, until they are withdrawn as retirement income.

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