Storie Financial Advisory LLC
Gary A Storie, CFP®, EA, MS
Founder/Principal
2400 Ansys Drive
Suite 102
Canonsburg, PA 15317
724-597-2025
Fax: (724) 597-2001
gary@storiefallc.com
http://storiefinancialadvisory.com
 
 




Net Unrealized Appreciation

Net Unrealized Appreciation and Other Special Tax Rules
If you participate in a 401(k), ESOP, or other qualified retirement plan that lets you invest in your employer's stock, you need to know about net unrealized appreciation — a simple tax deferral opportunity with an unfortunately complicated name.
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What Is a Lump-Sum Distribution?
In general, you're only allowed to use these favorable NUA tax rules if you receive the employer securities as part of a lump-sum distribution.
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NUA Is for Beneficiaries and Heirs, Too
If you die while you still hold employer securities in your retirement plan, your plan beneficiary can also use the NUA tax strategy if he or she receives a lump-sum distribution from the plan. The taxation is generally the same as if you had received the distribution yourself. The stock won't receive a step-up in basis, even though your beneficiary receives it as a result of your death.
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Advantages and Disadvantages of NUA Treatment
It's important to understand the advantages and disadvantages of net unrealized appreciation treatment before taking a distribution of stock from an employer retirement plan.
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Some Additional Considerations
Some additional things to think about before deciding.
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IMPORTANT DISCLOSURES Broadridge Investor Communication Solutions, Inc. does not provide investment, tax, legal, or retirement advice or recommendations. The information presented here is not specific to any individual's personal circumstances. To the extent that this material concerns tax matters, it is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Each taxpayer should seek independent advice from a tax professional based on his or her individual circumstances. These materials are provided for general information and educational purposes based upon publicly available information from sources believed to be reliable — we cannot assure the accuracy or completeness of these materials. The information in these materials may change at any time and without notice. This communication is strictly intended for individuals residing in the state(s) of PA. No offers may be made or accepted from any resident outside the specific states referenced.
Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2025.