easy · Certified Financial Planner Professional Conduct

The Kline household is retiring and moving their entire 401(k) balance, which includes 200,000 of employer stock with a40,000 cost basis, to a brokerage account.

If they make a Net Unrealized Appreciation (NUA) election, how is the $40,000 cost basis taxed?

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

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