Thank you for taking the time to reply- it is much appreciated. It appears I should find a tax accountant to determine if I qualify to take the NUA treatment. I am retired from my former company and have a significant amount of company stock in my 401K. My thought was to have the stock distributed to me then placed into a nonqualified brokerage account for favorable capital gains treatment down the road. The rest of my 401K would be rolled over from the 401K to an IRA. This would deplete my 401K balance. However, if I don't meet the qualifications for NUA treatment, I certainly don't want to proceed. Thanks again for your answer.
