A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
Net Unrealized Appreciation (NUA)

A tax strategy that allows you to take an in-kind lump-sum distribution of your company stock in a qualified retirement plan (e.g. a 401(k) plan) and pay income tax only on the average cost basis of the shares, not their current value. You can then defer the tax on any appreciation above the cost basis to when you sell it, paying capital gains tax on this increase. This is an alternative to rolling company stock into an IRA. See an FAQ about 401(k) plans.

Return to list Register Now

Try the new myStockOptions.com Glossary App! Now available for Android and iOS.

Get it on Google Play
The content is provided as an educational resource.
myStockOptions.com shall not be liable for any errors or delays in the content, or any actions taken in reliance thereon.
Copyright © 2000-2018 myStockPlan.com, Inc. U.S. Patent 7,353,200.
Contact editors@mystockoptions.com for licensing information