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 ...

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 ...

Most people are familiar with the idea of saving as much as possible during their working years and investing savings wisely to maximize returns once they retire. But it is just as important 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 ...