net unrealized appreciation | Ed Slott and Company, LLC

net unrealized appreciation

Required Minimum Distributions and Net Unrealized Appreciation: Today's Slott Report Mailbag

Thursday, September 15, 2022
Question: I turn 72 in 2023. If I wait to take my first RMD until 4/1/24, do I calculate it using my IRA balance on 12/31/23 or on 12/31/22? I think 12/31/22, but do not want to assume. I can't find a clear answer in Pub 590-B. Tim Answer: Tim,
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10 NUA Q&As

Wednesday, July 21, 2021
1. What is the NUA (Net Unrealized Appreciation) tax break? It is the opportunity to pay tax at long-term capital gains rates on the appreciation of company stock held within a company plan vs. paying ordinary income rates on that growth. 2. Who is a potential candidate for NUA? Anyone with highly appreciated company stock in their workplace plan, like a 401(k).
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Is My Company Stock Appreciated? I Want to Utilize NUA

Thursday, September 15, 2016
This week's Slott Report Mailbag follows up on Jeffrey Levine's capital gains tax strategy using a free step-up in basis and answers a question on net unrealized appreciation (NUA) benefits.
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Another RMD Conundrum: How Can I Liquidate My IRA With RMDs Approaching?

Friday, August 05, 2016
This week's Slott Report Mailbag answers a consumer's question on how to handle taxes with charitable gifts and walks a husband through the complicated process of moving IRA funds to a Roth IRA while facing required minimum distributions (RMDs). As always, we recommend you work with a competent, educated financial advisor to keep your retirement nest egg safe and secure.
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How Do I Make Sure My Children Can Utilize the Stretch IRA?

Monday, June 27, 2016
Another edition of the Slott Report Mailbag examines the power and process behind a stretch IRA and answers a tricky question about using the cost basis of employer stock to satisfy required minimum distributions (RMDs).
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11 NUA Don'ts

Wednesday, June 22, 2016
As with most IRA/tax strategies, the net unrealized appreciation (NUA) strategy comes with a few “don’ts.” Any one of these could mean a loss of your ability to take advantage of the NUA tax benefit.
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Why NUA is the Tax Break You Don't Want to Miss

Monday, June 20, 2016
When you leave an employer, you may assume that the right move is to roll over your retirement funds to an IRA. Not so fast! For many people, a rollover will be a smart decision. However, don’t assume that is always the way to go. In some cases, as strange as it may sound, taking a lump sum distribution and paying taxes is a smart choice. You may be wondering how that could be possible. Read on to see why a tax break called Net Unrealized Appreciation (NUA) may make taking that distribution a good choice.
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Is My Net Unrealized Appreciation Option Lost Forever?

Friday, April 29, 2016
This edition of The Slott Report Mailbag looks at minimizing the upfront tax impact of a Roth IRA conversion, highlights the 401(k) and SEP IRA contribution limits and answers a question on the BIGGEST planning opportunity in the tax code - net unrealized appreciation.
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It's Time to Move Assets Out of Your Company Plan - What Are The Options?

Friday, April 22, 2016
There has been a lot of talk, and some new regulations, regarding advice given to plan participants when they have the opportunity to move funds out of their employer plan. Let's use an example to illustrate the options available.
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Final Obama Budget Proposal Heavy on Retirement Account Changes (Again!)

Wednesday, February 10, 2016
On Tuesday, February 9, 2016, President Obama released his Fiscal Year 2017 Budget – his final budget proposal as President of the United States. Having seen none of his 14 retirement account-related proposals from last year’s budget enacted, the President has included them all again in this year’s budget. In addition, this year’s budget features one additional significant retirement account-related change. In this article, you will find a complete list of the 15 provisions in the President’s budget that directly relate to retirement accounts. For each, you’ll see whether they are new or carryovers from previous years, a description of each, as well as some commentary to provide insight and perspective.
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