Personal Finance
What is Net Unrealized Appreciation (NUA)?
Quick Answer
Net Unrealized Appreciation (NUA) is the gain on employer stock inside a qualified plan. Take the shares as a lump-sum to a taxable brokerage and only the cost basis is ordinary income — the appreciation gets long-term capital gains rates.
Warren Team
Updated April 26, 2026
38
Warren Team
Updated April 26, 2026
38
Important Disclaimer:
The information provided is for educational purposes only and should not be considered as personalized financial advice. Warren is a registered investment advisor. Past performance does not guarantee future results. Please consult with a qualified financial advisor before making investment decisions.
Get Personalized Advice
Schedule a free 15-minute consultation with our fiduciary advisors
Book Free Consultation