According to the IRS website ( Publication 970 ), this type of transfer is known as a Rollover and is explained at length in their Qualified Tuition Program ( QTP ) section.

The bay has three inlets at the Gulf of Mexico: Bolivar Roads ( the exit of the Houston Ship Channel ) between Galveston Island and the Bolivar Peninsula, San Luis Pass to the West, and Rollover Pass to the East.

* Rollover, the algebraic difference between two different and adjacent cross slopes in highway engineering

The word Rollover has a number of different uses:

At the retail level, TIAA – CREF offers Traditional and Rollover Individual Retirement Accounts, Roth IRAs, mutual funds, after-tax annuities and life insurance ( through TIAA – CREF Life ), 529 college savings plans, Coverdell Education Savings Accounts, financial planning, and trust and investment management ( through TIAA – CREF Trust Company, FSB ).

* Rollover ( finance ) is a process whereby a financial instrument is reinvested at maturity

* Rollover, the action schools take to promote students ' up a year ' in the timetable data file, or in accounting to promote the accounts to a new financial year in the data file

In this, it is similar to Rollover which dealt with the possibility of a collapse of global financial markets.

Rollover is a 1981 political and financial thriller directed by Alan J. Pakula and starring Jane Fonda and Kris Kristofferson.

It was evident that a second transfer had to be effected, and that it had to take place between the time the fille finished the doctor's room and the time she began Alex's.

The twenty-five-year-old recording offers rather faded string tone, but the balance between the instruments is good and the transfer is very quiet.

To reduce heat transfer from the hot gas to this anode holder outside the regime of the arc, a carbon shield was attached to the surface providing an air gap of 1/16 inch between the plate and the surface of the anode holder.

Courtship rituals and methods of transfer of the spermatophore vary between species.

) Conservation of angular momentum applies to J, but not to L or S ; for example, the spin – orbit interaction allows angular momentum to transfer back and forth between L and S, with the total remaining constant.

The transfer process was initially slowed down by disputes between the Navy and the city regarding payment for environmental cleanup of the land.

The Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal, usually known simply as the Basel Convention, is an international treaty that was designed to reduce the movements of hazardous waste between nations, and specifically to prevent transfer of hazardous waste from developed to less developed countries ( LDCs ).

Bacterial conjugation is the transfer of genetic material between bacterial cells by direct cell-to-cell contact or by a bridge-like connection between two cells.

The Ti and Ri plasmids can also be transferred between bacteria using a system ( the tra, or transfer, operon ) that is different and independent of the system used for inter-kingdom transfer ( the vir, or virulence, operon ).

Particularly in the 1970s and 1980s, there was a significant push to understand the relationships between these climatic parameters and properties of ecosystem energetics because such discoveries would enable the prediction of rates of energy capture and transfer among components within ecosystems.

Well-known communications protocols are Ethernet, a hardware and Link Layer standard that is ubiquitous in local area networks, and the Internet Protocol Suite, which defines a set of protocols for internetworking, i. e. for data communication between multiple networks, as well as host-to-host data transfer, and application-specific data transmission formats.

In general, strong chemical bonding is associated with the sharing or transfer of electrons between the participating atoms.

CCDs move charge between capacitive bins in the device, with the shift allowing for the transfer of charge between bins.

Efficient energy transfer occurs between the encapsulated dye and nanotube — light is absorbed by the dye and without significant loss is transferred to the SWCNT.

The transfer function is a mathematical representation, in terms of spatial or temporal frequency, of the relation between the input and output of a linear time-invariant solution of the nonlinear differential equations describing the system.

The difference between the two cases is simply due to the traditional method of plotting continuous time versus discrete time transfer functions.

CuteFTP is used to transfer files between computers and File Transfer Protocol ( FTP ) servers to publish web pages, download digital images, music, multi-media files and software, and transfer files of any size or type between home and office.

Cellular Digital Packet Data ( CDPD ) was a wide-area mobile data service which used unused bandwidth normally used by AMPS mobile phones between 800 and 900 MHz to transfer data.

It accounts for the occurrence of energy transfer by work in a process in which heat is also transferred ; the quantity, however, was considered before the relation between heat and work transfers was clarified by the invention of thermodynamics.

A series of eight special tests were conducted at different rotor speeds to determine the oxygen transfer rate.

Each of these stages includes the risk of interference in case the degree of phase transfer is different for the analyte in the calibration standard and in the sample.

The latter two are distinctively different from the former two in that in the processing of beverages, the distillation is not used as a true purification method but more to transfer all volatiles from the source materials to the distillate.

With most IIR transfer functions there are related transfer functions having a frequency response with the same magnitude but a different phase ; in most case the so-called minimum phase transfer function is preferred.

In France, the satellite telecommunications system TELECOM 1 ( TC1 ) will provide high-speed, broadband transfer of digital data between different sections of subscribing companies.

Molecules that are excited through light absorption or via a different process ( e. g. as the product of a reaction ) can transfer energy to a second ' sensitized ' molecule, which is converted to its excited state and can then fluoresce.

When genes are inserted, they usually come from a different species, which is a form of horizontal gene transfer.

Kermit is a computer file transfer / management protocol and a set of communications software tools primarily used in the early years of personal computing in the 1980s ; it provides a consistent approach to file transfer, terminal emulation, script programming, and character set conversion across many different computer hardware and OS platforms.

For example CP / M machines used many different floppy disk formats, which meant that one machine could not normally read disks from another CP / M machine, and Kermit was used as part of a process to enable the transfer of applications and data between CP / M machines and other machines with different operating systems.

However, a similar " sexual " process, known as bacterial transformation, involves transfer of DNA from one bacterium to another and recombination of these DNA molecules of different parental origin.

Mass transfer is used by different scientific disciplines for different processes and mechanisms.

The aim of analog modulation is to transfer an analog baseband ( or lowpass ) signal, for example an audio signal or TV signal, over an analog bandpass channel at a different frequency, for example over a limited radio frequency band or a cable TV network channel.

Examples of a one-way time transfer system are the clock on a church or town building and the ringing of their time-indication bells ; time balls, radio clock signals such as LORAN, DCF77 and MSF ; and finally the Global Positioning System which uses multiple one-way time transfers from different satellites, with positional information and other advanced means of delay compensations to allow receiver compensation of time and position information in real time.

Momentum transfer and entrapment pumps are more effective on some gases than others, so the pumping rate can be different for each of the gases being pumped, and the average volume flow rate of the pump will vary depending on the chemical composition of the gases remaining in the chamber.

In the same way, all realizations may be seen as " factorizations " of the same transfer function, but different realizations will have different numerical properties.

Resonance occurs when a system is able to store and easily transfer energy between two or more different storage modes ( such as kinetic energy and potential energy in the case of a pendulum ).

* transparent data transfer between different volumes or devices,