Tax Playbook · Keep more of each paycheck
NUA: cheaper tax on company stock in your 401(k)
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If your 401(k) holds a lot of your own company's stock, you can get a tax break when you leave — instead of rolling the shares into an IRA, you move them to a taxable account. You pay regular tax only on what the plan paid for them (the cost basis), and the rest is taxed as capital gains when you sell. On $500,000 of stock with a $100,000 cost basis, NUA can save $36,000 in federal tax compared with an IRA rollover. But you must move the entire 401(k) balance in one year.
Good for: Workers with big gains in their own company's stock inside a 401(k).
Learn the basics
Recent articles & guides
- Net Unrealized Appreciation Triggering Events (Instrumental Wealth)
- What Is Net Unrealized Appreciation (NUA) in a 401(k)? (Capital Wealth)
- NUA Strategy: The 401(k) Tax Break on Company Stock (Mills Wealth)
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Educational summary, not tax advice. Limits and rules change — confirm current law with your tax adviser.