Net Unrealized Appreciation

Net Unrealized Appreciation - Net Unrealized Appreciation is the largest transfer of wealth in the history of our country. Baby Boomers are self-effacing, and many have accumulated very large 401(K) or other qualified plans. For some, a large proportion of their plan consists of highly appreciated individual company stock. The tax savings you can generate for your clients using the net unrealized appreciation (NUA) technique can make a significant impact on their financial and the estate planning. Regrettably, many retirees and advisors make a fundamental mistake. They roll the competent plan, rich in employer stock, into an IRA. Often retirees roll into an IRA.