For over half a century, companies have offered employees stock in various forms. The
offerings have created concentrated stock positions for senior executives and many …

There are special rules governing the income taxation of net unrealized appreciation (NUA)
in connection with the distribution of employer securities (company stock) from qualified …

Employees now own a huge amount of employer stock in 401 (k) s. Employer stock was
recently estimated to comprise approximately 30% of all 401 (k) assets. 1 Fortunately for …

In 2006, thousands of workers will retire holding appreciated company stock in their
retirement plan accounts. But employees who retire from such plans face a dilemma: from an …

Using the strategy of net unrealized appreciation (NUA) under the Internal Revenue Code
(IRC) Section 402 (e) 4, individuals can take a distribution of employer stock from their …

Best options for a client receiving distributions that include employer stock with net
unrealized appreciation sually, a distribution from a qualified retirement plan is taxed as …

In the post-Enron era, many clients have become quite aware of the need to diversify their
investment portfolios. Although a diversified portfolio is a key vehicle in preserving and …

In my December 2002 Taxes column, we first discussed the tax advantages available for
those who have employer securities in a qualified plan. As mentioned in that column …

Abstract The Taxpayer Relief Act of 1997 created two different tax rates for all long-term
capital gains, but did not specify which rate would apply to" net unrealized appreciation." …

E mployee stock ownership plans, or ESOPs, are tax-qualified retirement plans designed to
invest primarily in employer securities. Their unique tax advantages make them attractive …