While researching the process for rolling over NUA company stock from my 401k plan I came across an article concerning an option of transferring stock that is equivalent in value to the Cost Basis portion of the company stock in the 401k to a traditional IRA and transferring the remaining stock equivalent to the NUA portion of the stock to a non-qualified brokerage account. The article stated that the Cost Basis could be allocated 100% to the stock transferred to the IRA and thus avoid any taxation on that cost basis for the year of the lump sum distribution. Unfortunately the date on the article was 2012, so I was interested in knowing if that option still exist or was it somehow ruled out by more current IRS rules indicating the basis has to be allocated across all the stock and not just 100% allocated to the portion of stock rolled into an IRA? The stock in my 401k is held in a "equivalent stock fund" and therefore has no true cost basis per share assigned to it. I appreciate any insight on this cost basis allocation option.