A rollover may entail a number of actions, most popularly the transfer of the holdings of one retirement plan to another without creating a taxable event. A rollover may also entail reinvesting funds from a mature security into a new issue of the same or a similar security, or moving a position to the following delivery date, in which case the rollover incurs a charge. In the context of retirement assets, the distribution from a retirement plan is reported on and may be limited to one per annum for each IRA