Fee-only advisors for Net Unrealized Appreciation (NUA) strategy on employer stock.
The NUA election is a one-shot, irreversible opportunity at retirement: instead of rolling employer stock into an IRA (where everything eventually becomes ordinary income), you distribute the stock in-kind to a taxable account. You pay ordinary income tax only on the cost basis; the appreciation becomes long-term capital gains when sold. For a $1M
Situations we handle
- I have $800K of company stock in my 401(k) with low basis — should I NUA?
- Part NUA, part rollover — can I do both?
- What's the breakeven on NUA vs rolling to IRA?
- My 401(k) has a lump-sum distribution requirement — what are the mechanics?
- NUA + estate planning — what's the step-up impact?
- 10% penalty applies if I'm under 55 — does that change the math?
Why a specialist. NUA is a one-shot decision with permanent consequences. Common generalist mistakes: recommending rollover to IRA without ever modeling NUA (cost: $100K+ of future tax), missing the lump-sum distribution requirement and disqualifying the election, failing to consider estate step-up benefits that enhance NUA. A specialist runs the NUA model before any rollover recommendation.
Tools & guides
NUA vs Rollover Tax Calculator
Model the lifetime tax difference between NUA election and rolling employer stock into an IRA.
NUA (Net Unrealized Appreciation) Complete Guide
Detailed framework — rules, tradeoffs, and common mistakes.
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