Planning Considerations for Net Unrealized Appreciation

Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is a special rule applicable for employer securities distributed from a qualified plan [e.g., 401(k)]. In short, it can provide capital gain treatment to the appreciation that accrued when the employer securities were inside the plan. NUA can […] The post Planning Considerations for Net Unrealized Appreciation appeared first on The CPA Journal.

This article is sourced from David M. Barral, CPA/PFS, CFP. Click below to read the complete article on their official website.