College students have now headed back to school. But how are you going to pay for the next year of college? Some people will be able to write the check. But the majority of the population relies on loans, grants, scholarships, funds from family members and student earnings to cobble together enough money to pay the bills. What if it isn't enough? Can you use your retirement savings to help pay the bill?

The tax code is full of acronyms. This week we’ll take a look at “Rollovers as Business Start-ups”—ROBS.