Correct. To your point you could also wait until

Correct. To your point you could also wait until sometime in 2022 when the UNVC PPS is much higher (vs. December, 2021) and then pay 43.4% of a much larger share price (which might even give you more money overall). That would work also.

In general my point is that with forethought and the right strategy you might be able to pay only 23.8% vs. 43.4%.

If Biden's tax proposals go through in 2022, I'll most likely try to keep my annual profits under $1 million for that year and subsequent years (to keep my capital gains tax rate at 23.8%).