I have a client who is 100% invested in their company stock in the companites SAVINGS PLAN.

  The company was sold and they offering 80/share.   All of the employees contributions, $50,000 was after tax.   The employers match was in before tax dollars.   With the 80/share the client will be receiving about 180k.   My question is simply, what is the best way for the client to roll this over to a Traditional IRA?   Should NUA get involved?   I have already called my back office to ask their opinion but always value these boards as well.   Scrim