This is not an easy one-size-fits-all decision. The decision is specific to your financial details. The amount of money here is significant, and you want to get it right. If rolled over, you already know that the appreciation and future dividends will be taxed as ordinary income when money is withdrawn from IRA. But if you can afford to pay the tax on the basis, and if the penalties that come with increasing income are not too severe, then future dividends and gains have the benefit of long-term capital gain rates. You might want to consider services of a professional planner to work through your specific options. Understand that the NUA option will cause your income to spike significantly, and that could push you up several tax brackets, and that could create additional taxes and limit some deductions. Check to verify if this is an all-or-nothing decision with regard to the NUA stock. Savings plans, of which I am aware, permit some of the stock to be taken with NUA and can roll over the remainder into the IRA. People on the Internet might not have enough information to give a high-quality answer that meets your specific situation and needs. You need to do the math for your specific scenarios.
