lump sum distribution

Before You Can Use the NUA Strategy, You Need One Number — the cost basis of your employer stock, and how to get it before the distribution. NUA Follow-Up Series Part 2.

Before You Can Use the NUA Strategy, You Need One Number – NUA Cost Basis

Mark J. Burger, CPA / August 10, 2026

The NUA strategy hinges on one number — the cost basis of your employer stock. Most participants have never seen it. This second installment in the series explains exactly what it is, who maintains it, and how to request it before the distribution paperwork arrives.

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

lump sum distribution

Before You Can Use the NUA Strategy, You Need One Number – NUA Cost Basis

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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