easy · Certified Financial Planner Risk Management

A planner is reviewing Jablonski's 401(k) and notices it contains employer stock with a cost basis of $120,000 and a fair market value of $150,000.

Based on the 'NUA Bottleneck' heuristic, why might the planner recommend against a Net Unrealized Appreciation (NUA) strategy?

  1. The employer stock has not appreciated enough
  2. The cost basis is too high relative to the total value
  3. The client is not yet age 59 1/2
  4. The pro-rata rule requires aggregation with other IRAs

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