Net unrealized appreciation (NUA) is a tax strategy that can allow you to shift a portion of your retirement account from income taxes to the special, much lower, capital gains tax rate. When ...

Net unrealized appreciation (“NUA”) is the excess of the fair market value of employer securities at the time of a lump sum distribution over the cost or other basis of the securities to a qualified ...

Employers often reward employees with shares of company stock through bonuses, deferred compensation, or matching retirement plan contributions. It is quite common for long-term employees to ...

Taking advantage of the special tax break for net unrealized appreciation on lump-sum distributions from a retirement plan most often was a fairly simple decision, but given all the tax changes that ...

Javascript is required for you to be able to read premium content. Please enable it in your browser settings. William G. Lako, Jr., CFP®, is a principal at Henssler ...