Yes. Within 60 days you can roll over some or all of the NUA shares in-kind or you can sell the shares and roll over the sales proceeds. In either case you would be rolling over the value that the shares had on the date distributed, regardless of the value on the date of the in-kind rollover or the amount of the proceeds from the sale.
There is no limit on the number of indirect rollovers of distributions from the type of employer plan from which you could have received a distribution of NUA.
