Regarding minimizing taxes – Assuming a client is going to elect NUA and pay tax on the $250K cost basis of the NUA stock and complete the process with a lump-sum distribution into an IRA rollover, and his RMD is $75K, is it advantageous to wait until 1Q of year 2 and have the cost basis tax payment cover him for RMDs 1 and 2? If he elected NUA and did the rollover in year 1, it seems the cost basis tax payment will cover him for year 1, but then he’d be responsible for the RMD in year 2, albeit a smaller amount – thus making an additional tax payment. In short – does deferring all this until 1Q of year 2 and making payment by 4/1 enable the client to save taxes?