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There does not appear to be any refactoring available to simply move a nested class into its own top-level class (.java file). Should be straightforward enough for a static nested class; a little trickier for inner classes - need to introduce a field and constructor arg for the outer class. Marking as a bug since at least some such functionality (for static nested classes) was available in NB 3.x: you could just Cut the nested class, then Paste in a package folder.
*** This issue has been marked as a duplicate of 56475 ***