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Working / Accumulation Phase, Tax Planning, Assets and Investment Planning

Can I Do A Net Unrealized Appreciation (NUA) Distribution?

Clients that own employer-issued stock in a 401(k) plan may benefit from favorable tax treatment under the NUA rules. But, to qualify for an NUA distribution, your client must satisfy several very important rules, some of which are often misunderstood.

To help make this analysis easier, we have created the “Can I Do A Net Unrealized Appreciation (NUA) Distribution?” flowchart. It addresses some of the most common issues that arise for a client thinking about doing an NUA distribution. This flowchart considers:

  • What type of stock qualifies
  • Triggering events that must be satisfied
  • Timing considerations
  • Tax impact of cost-basis and gains
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Will I Have To Pay Tax On My Qualified ESPP?
Category: Working / Accumulation Phase, Tax Planning
What Issues Should I Consider Regarding My Non-Qualified Stock Options?
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What Issues Should I Consider Regarding My Incentive Stock Options?
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