The term 'IT MAY BE ROLLED OVER' refers to two types of retirement accounts: a TAR (Tax-Advantaged Retirement) account and an IRA (Individual Retirement Account). A TAR account is a type of retirement account that allows for tax-free growth of investments, while an IRA is a type of retirement account that allows individuals to save for retirement with tax-deferred growth. Both types of accounts allow for the funds to be rolled over into another account, such as a 401(k) or Roth IRA. This allows individuals to take advantage of different tax benefits and investment options.