Warning: Congress calls this new provision the nonspouse rollover, although the normal "rollover" rules don't apply.

FORBES: Magazine Article

If your company is acquired for stock, as was Netscape, then any gains up until the acquisition--but not additional gains (which Andreessen didn't have on this particular block of AOL)--will continue to qualify for rollover treatment when you sell off the acquirer's stock.

FORBES: Insiders' Tax Break

Now it is conceivable that creditors would see such pressure to extend the maturity of a loan as a de facto default, even if the rollover were not mandatory: it would be a demonstration that the eurozone and IMF weren't prepared to provide all the liquidity needed by Greece.

BBC: Eurozone woes are US woes