more bluntly.....the ONLY reason you use just 1 Rollover year as banked is if you don't qualify naturally for next year. If you have lots of extra MQMs the additional cost of next year's banked MQMs even if used and not needed can be amortized and won't hurt as much. Say you had 1mm excess MQMs for example. That guarantees 10 years banked, locked in now. Who cares if you earn $50k MQD this year....you're basically guaranteeing the next 9.