It is over one year from when the movement to a taxable account was made and there has been no dividend reinvestment nor purchases or sales of the company stock so any sale of company stock I make is from that original pool.
Distributions from an NUA are all LTCG regardless of the holding period. Shares not subject to an NUA are LT or ST cap gains or losses depending on the holding period.
I believe I will have a LTCG of 350 - 50 =300. I believe that the portion of that LTCG that is exempt from NII tax is 500/2 = 250 and the remaining portion of that LTCG that is subject to NII tax is 100/2 = 50
From my research, I believe you are correct. Everything gets pro-rated including the original NUA for half of the sale. I suggest a tax professional provide the answer.
