When you leave an employer, you may assume that the right move is to roll over your retirement funds to an IRA. Not so fast! For many people, a rollover will be a smart decision. However, don’t assume that is always the way to go. In some cases, as strange as it may sound, taking a lump sum distribution and paying taxes is a smart choice. You may be wondering how that could be possible. Read on to see why a tax break called Net Unrealized Appreciation (NUA) may make taking that distribution a good choice.