Moving to another question will save this response. Question 25 When deciding on whether to advise a client to rollover money to an IRA from a qualified retirement plan, all of the following should be conaidered EXCEPT. The loss of ERiSA prosection from creditors. The realization of taxes caused by direct folovers. The loss of the ability to utilize Pre-1974 Capital Gain Treatment for some assets. Net Unrealized Appreciation (NUA) in individual stocks within a plan