If your 401k or holds company stock, you may be able to take advantage of little known tax-saving opportunity called net unrealized appreciation or (NUA). The strategy begins with you rolling all of your 401k monies into a traditional IRA account and simultaneously transferring your employer stock into a taxable brokerage account.
You will be responsible for paying ordinary income tax on the cost basis of the employer stock; however, instead of selling the appreciated value in the future within your IRA, you will be able to sell the shares and pay only a long-term capital gains rate versus a higher ordinary income rate as a future distribution from your IRA. Also, your RMD calculation will be reduced by the value of the shares you bifurcated from your original 401k account thereby saving you money.
 Topic No. 412 Lump-Sum Distributions, (n.d.), retrieved from https://www.irs.gov/taxtopics/tc412