SD RRSP = Self Directed RRSP

Assumes that you are in Canada.  You open it with your broker, and then can transfer your stocks in at the price of the day you transfered.  It will be considered a sale though and will generate a gain or loss,  whatever the case may be, for tax purposes outside of the RRSP.  Once in the RRSP you will pay taxes on the gain when you take the money out.  Most of mine are in my RRSP, but it is probably a good idea to talk to your account to decide if you want to pay taxes on capital gains outside of an RRSP, or later on retirement income.