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 ...

The NUA rule allows some 401(k) investors to reduce taxes by paying ordinary income tax only on the original cost of employer ...

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 ...

Many people hold shares of their employer's stock in their company-sponsored retirement account. When the time comes to roll your 401(k) over, you need to understand the tax implications of employer ...

Net unrealized appreciation is a way to extract money invested in company stock held in a company 401(k). It's best to work with a professional before attempting the NUA process on your own, because ...

A distribution from your employer's qualified retirement plan (for example, a 401(k), profit-sharing plan, or ESOP) is generally subject to ordinary income tax at the time you receive the distribution ...

As vital as taxes may be to a functioning nation, relatively few people are clamoring to pay more of them. (Much respect to Mr. Buffett, for example.) That's especially true when it comes to the money ...

The benefit of tax deferral offered by retirement accounts is a powerful tool that can allow individuals to accumulate substantially larger nest eggs to fund retirement spending than the savings they ...