Liquidmetal Technologies Inc (LQMT)

[The Paraclete]

you can convert LQMT stock in an IRA to a Roth IRA

That is certainly an option for some; however, anyone contemplating such a conversion should be aware that conversions from an IRA to a ROTH IRA are subject to the "5-Year Rule." The Roth IRA 5-Year Rule states that you cannot withdraw earnings tax-free from your Roth IRA until it’s been at least five years since you contributed to a Roth IRA account. The 5 year period begins on Jan. 1st of the year the Roth Ira was set up. The rule applies regardless the age of the participant.

Furthermore, if circumstances should arise in which one wishes to re-convert back into a conventional IRA (called re-characterization), that option was rescinded by the IRS in 2018, IIRC

While I am not a tax accountant or a tax attorney, I did sleep in a Motel 6 last night.