A local employer at some point began offering a ‘diversified fund’ as an investment election in addition to the company’s stock in their ESOP plan. I believe it was funded with liquidated company shares initially, my question is will the balance in an employee’s ‘diversified fund’ receive the same NUA tax treatment as the company stock once it’s distributed to a brokerage account. Second question is, the quarterly stmts report a cost basis for the company stock, how would one go about obtaining a cost basis for the ‘diversified fund?’