medium · Certified Financial Planner Investment Planning

The Moreau family owns 500,000 of employer stock in a 401(k) plan with a cost basis of 40,000.

If they use the Net Unrealized Appreciation (NUA) strategy upon separation from service, how is the 40,000 cost basis taxed?

  1. As ordinary income in the year of distribution.
  2. As long-term capital gain in the year of distribution.
  3. It is not taxed until the stock is eventually sold from the brokerage account.
  4. As a tax-free return of basis.

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