fpPathfinder

Helping Diligent Advisors Ensure They're On The Right Planning Path

Welcome, Guest!
All Guides
My Favorites
Timely Resources
Recently Added
Recently Updated
Categories
General
Cashflow Important Dates & Numbers Recurring New Client Family-Related Service Calendar Debts Caring Loved Ones Divorce Planning College Planning / Funding Deliverable Age-Related Planning 20s-30s Age-Related Planning 40s-50s Age-Related Planning 60s Age-Related Planning 70s
Working / Accumulation Phase
Employee Benefits-related Planning Issues Business Owners Saving For Retirement Stock Options
Retirement / Decumulation
Social Security Healthcare Distributions Misc. Charitable Giving
Tax Planning
Business Owners Review Tax-related Documents Misc Sale of Asset Deductions & Credits Important Tax Concepts & Numbers Taxable Distributions
Insurance Planning
Medicare Property Annuities Life Insurance Long-Term Care Insurance Health Insurance
Estate Planning
Chartible Giving Inheritance Loss of Loved One Step Up Estate Planning Documents
Assets and Investment Planning
HSAs IRAs Annuities House and Home Investments Stock Options
Life Events
Child-Related Job-Related Death Marriage Divorce Sudden Wealth Event Moving/Home-Related Starting Or Selling A Business Starting Social Security Unique Life Event/Other Starting Retirement Medicare-Related Starting RMDs
One-Click Downloads
Full List Of Guides
Topic Bundles
Check out the topic bundles including the Client Service Calendar and client engagement support materials
Email Template
Designed to help advisors introduce our guides to a client.
Feedback & Suggestions
Let us know what you want to see from us next!
Support
Need help with something? Checkout our our FAQs.
My Account
Edit your settings and view your plan details.
Back

Can I Do A Net Unrealized Appreciation (NUA) Distribution?

Category:
Working / Accumulation Phase, Tax Planning, Assets and Investment Planning
Blurred Flowchart

Become a Member to view.
Already a member? Login Here

Become a Member
View Sample

Updated 12/1/2023

Clients that own employer-issued stock in a 401(k) plan may benefit from favorable tax treatment under the NUA rules. But, to qualify for an NUA distribution, your client must satisfy several very important rules, some of which are often misunderstood.

To help make this analysis easier, we have created the “Can I Do A Net Unrealized Appreciation (NUA) Distribution?” flowchart. It addresses some of the most common issues that arise for a client thinking about doing an NUA distribution. This flowchart considers:

  • What type of stock qualifies
  • Triggering events that must be satisfied
  • Timing considerations
  • Tax impact of cost-basis and gains
Related Guides
What Issues Should I Consider If I Lose My Job?
Category: General, Working / Accumulation Phase, Life Events
Can I Make A Deductible Contribution To My HSA?
Category: Working / Accumulation Phase, Tax Planning, Assets and Investment Planning
What Issues Should I Consider If I Get A Promotion Or Raise At Work?
Category: Working / Accumulation Phase, General, Life Events
What Issues Should I Consider When Starting A New Job?
Category: Working / Accumulation Phase, General, Life Events
Will I Have To Pay Tax On My Qualified ESPP?
Category: Working / Accumulation Phase, Tax Planning
What Issues Should I Consider Regarding My Non-Qualified Stock Options?
Category: Working / Accumulation Phase, Assets and Investment Planning
What Issues Should I Consider Regarding My Incentive Stock Options?
Category: Working / Accumulation Phase, Assets and Investment Planning, General
What Issues Should I Consider Regarding My Restricted Stock Units?
Category: Working / Accumulation Phase, Assets and Investment Planning
What Issues Should I Consider With My Employer-Provided Benefits?
Category: General, Working / Accumulation Phase, Life Events

What Customers Are Saying About Us

Hundreds of other advisors are actively using fpPathfinder. Read what those lovely people have to say about us.
“It's hands-down the best collection of client-facing resources I've found anywhere. The checklists are amazing too, to make sure I'm not forgetting anything in a review.”
— An advisor in Kentucky
“I think fpPathfinder is the best tool I’ve ever seen in the financial planning realm. I spend an unbelievable amount of time researching some of these issues that have been boiled down to one page: consulting with other experts, citing specific sources as a backup, reviewing my work, and coming to a final conclusion.”
— Jeff S, an advisor in Missouri
“I love your resources, you guys & gals have helped us take our practice to the next level!”
— Trevor, an advisor in California
“Having been trained in a CPA firm, checklists were how everything was done, I was amazed to learn how little checklists were utilized in FP [Financial Planning]. I had created my own but FP Pathfinder has outdone me in creating current issue lists and updates. This is a must for any advisor. ”
— Advisor from California
“I think it’s the bees knees! I think it provides me and my clients the most value of any of the services we use at my firm. Everything is well-designed and the amount of material you guys pack into a page without it being overwhelming is AMAZING!”
— An advisor in Kentucky
“You just continue to put out great content on fpPathfinder. The 'What Issues Should I Consider Before The End Of The Year' checklist is fantastic.”
— Chris, an advisor in Illinois
“It’s brilliant to boil complex planning strategies into a one-page flowchart. It totally beats having to read 4 -5 articles to understand each nuance and exception, especially on the tax issues.”
— Meghan, an advisor in Georgia
Become a Member

Sign Up to Receive Updates

Join our mailing list to be updated as we release new flowcharts and checklists that might be of interest.
  • This field is for validation purposes and should be left unchanged.