Hot vs. cooled potatoes: what happens to resistant starch?
When cooked potatoes cool, some gelatinized starch reorganizes into structures that digestive enzymes reach less easily, called retrograded or type 3 resistant starch. Studies of common potatoes find more resistant starch in chilled samples than in freshly hot ones. Reheating can undo part of that structure, so it does not always preserve the full increase.