NUA. The change (positive or negative) in value that shares held in a tax-deferred account will experience once they are sold. Net unrealized appreciation does not undergo income tax when it is distributed, so this should be carefully considered by investors who are distributing stock from their retirement plan to another account, which might be subject to income tax.
Related information about net unrealized appreciation:
- Net Unrealized Appreciation Tax Strategies | Ameriprise Financial
Understand how Net Unrealized Appreciation (NUA) taxes might affect you and your retirement. Learn more from Ameriprise Financial.
- Net Unrealized Appreciation (NUA) Definition | Investopedia
The difference in value between the average cost basis of shares and the current market value of the shares held in a tax-deferred account.
- Net unrealized appreciation (NUA) vs. IRA rollover? | Calculators by ...
Consideration of NUA strategy is important if you are distributing highly appreciated employer securities from your prior employer's qualified plan, such as 401(k) ...
- The secret tax benefit of net unrealized appreciation - Dec. 23, 2005
Dec 23, 2005 ... I've heard that if you own company stock in your 401(k) plan that you can take an in-kind distribution when you leave your employer, and as a ...
- Net Unrealized Appreciation – Getting Your Financial Ducks In A Row
Nov 2, 2008 ... Now, NUA treatment doesn't work for all situations. For example, if your company stock has only grown minimally in value, or has gone down in ...
- Net Unrealized Appreciation Rules
Jul 28, 2008 ... Net Unrealized Appreciation rules ares a complex retirement planning strategy. Here's a few net unrealized appreciation examples.
- Net Unrealized Appreciation - NUA - Bogleheads
Mar 11, 2010 ... The Net Unrealized Appreciation (NUA) of the stock is not taxed upon distribution , and is taxed at capital gains tax rates when sold. Only the ...
- Net Unrealized Appreciation (NUA): The Big Income Tax Advantage ...
Mar 27, 2012 ... There is a little known provision in the tax code that can provide a huge income tax advantage in the right circumstances. If you own highly ...