Individual has qualified plan that is 100% employer stock. He was told by an adviser that under NUA rule he could remove his stock from the qualified plan however the value that is considered basis (that he would ordinarily report and pay tax at current tax rate) he could roll into TIRA and delay paying taxes until age 70 while having current access to the long term capital gain portion of the asset. I cannot imagine there is a way to do this, if there is please enlighten me.