$75,000. If you roll the entire amount to an IRA you will owe nothing in taxes presently. Over time if you were in the 28% federal tax bracket you will pay $140,000 in taxes for distributions. The Net Unrealized Appreciation Rule can be used in certain circumstances to save a substantial amount in taxes. Make sure that you consult with your tax and financial professional to ensure that this is a good fit for you. Total Tax Liability: $84,750 Total Tax Liability: $140,000