Earlier this month my wife completed a lump-sum distribution from a former employer’s retirement plan administered by Fidelity Investments, where my wife has had a Roth IRA for many years. My wife’s assets in the plan included a large amount of company stock, and she wanted to take advantage of the favorable tax treatment given to the NUA (her cost basis in the stock was approximately 27% of its fair market value). She asked the Fidelity representative who handled the distribution to distribute the company stock to a Fidelity taxable brokerage account and the non-stock assets to a Fidelity rollover IRA. The Fidelity representative advised that only whole shares of the company stock would be distributed to the brokerage account and that the remaining fractional share would be paid in cash. My wife has received a check from the plan representing the fractional share, but she has not yet cashed it. I want to verify that the plan’s payment of the fractional share in cash does not impair the favorable tax treatment given to the NUA of the whole shares. I appreciate any feedback you can provide.