TC this is interesting. Do you think that means that even if I have already used up my allowable Roth contributions for the year, that I can move NGIO shares from a taxable account over to a Roth, even though I have already maxed out my contributions for 2020 for a Roth? In theory it would work, because NGIO has no value, so I would not be contributing any more money to the Roth, and there for not going over the contribution limit.

I wonder if it would come back to bite me when the NGIO value is assigned though.