NUA, or Net Unrealized Appreciation, refers to the gains (if any) on employer stock held inside a qualified retirement plan like a 401(k) or Employee Stock Ownership Plan.

Typically, withdrawals from these types of accounts are taxed as ordinary income. But under special circumstances, the IRS allows a direct transfer of stock from your employer plan to a brokerage account, where the NUA can receive favorable longterm capital gains tax rates instead.

Download this free flowchart to determine if you're eligible for NUA treatment on your company stock:

https://uploadsssl.webflow.com/65b53...


Visit us at https://www.sparkwealthadvisors.com to schedule a complimentary intro meeting