ROBS (Rollover for Business Startups) is a retirement funding solution that allows individuals to use their existing retirement funds to start or acquire a business without taking a taxable distribution or getting a loan. Through ROBS, individuals can roll over money from their 401(k), 403(b), 457, traditional IRA, and other eligible retirement accounts into an independent C-Corporation. This corporation then issues stock to the individual in exchange for the rolled-over funds. The individual can then use these funds to finance the startup costs of their business without incurring any taxes or penalties. ROBS also provides additional benefits such as asset protection and tax deferral on future profits.