capital gains tax 2026

You Took the NUA Distribution. Now the Question Is When to Sell

Mark J. Burger, CPA / August 10, 2026

The NUA distribution locks in one tax advantage permanently, but the stock keeps moving after it leaves the plan. This final installment covers the one-year holding period on new gains, the concentration risk of holding, and the Medicare IRMAA surcharge that arrives two years after the sale.

Your State May Take Back the NUA Savings — federal savings are only half the analysis. NUA Follow-Up Series Part 1.

Tax & Estate Planning

Your State Tax May Take Back the NUA Savings Your Federal Return Earned

Mark J. Burger, CPA / August 10, 2026

The federal NUA tax break can save retiring executives over $600,000 — but your state may claw much of it back. This first follow-up article maps which states preserve the advantage, which erode it, and the one question worth answering before the distribution becomes irreversible.

Tax & Estate Planning

The Devastating Tax Mistake Retiring Executives Make With Employer Stock

Mark J. Burger, CPA / May 21, 2026

The strategy is called Net Unrealized Appreciation — NUA — and after 37 years in CPA practice, I continue to

capital gains tax 2026

You Took the NUA Distribution. Now the Question Is When to Sell

Your State Tax May Take Back the NUA Savings Your Federal Return Earned

The Devastating Tax Mistake Retiring Executives Make With Employer Stock

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