Rollovers as Business Startups (ROBS) is a business financing solution that uses retirement savings to fund a new or existing business without withdrawal or tax penalties. “Rollover” refers to the process of moving retirement funds from one 401(k) account to the new company’s 401(k) account, and then from the company’s 401(k) account to the company’s checking account. It’s one of the most important parts of the setup process.