If you are outside of that window, the amount would be taxable to you.

FORBES: Taxes From A To Z (2013): I Is For IRA Rollover

Players who are out of contract and do not have a club, can be signed outside of the transfer window if they were unattached free agents when the previous window closed.

BBC: Transfers - January 2011

Wherever Gatland does choose Hook, Devereux insists him leaving the Ospreys for a three-year deal at Perpignan is a ''big loss'' for Wales especially if there are internationals outside the International Rugby Board window.

BBC: Wales urged to pick James Hook at outside-half

The first rabbit, running just outside the window, had wide-open eyes, as if the race against the train required a superhuman effort (or, rather, super-leporine, the lawyer thought).

NEWYORKER: The Insufferable Gaucho

Even if you turn around and invest those funds in an IRA or other retirement plan outside of the window, it is considered a regular contribution and not a rollover.

FORBES: Taxes From A To Z (2013): I Is For IRA Rollover