401k Company match is employer stock. NUA eligible?

I have a guy in his 40’s who left LVLT and has a bunch of their stock in his 401k. The stock was acquired as a company match of his contributions – that is, they matched his contributions with company stock. I assume this would be eligible for NUA treatment. Yes? No? Any thoughts?



Yes, it would be providing the stock is distributed as part of a qualified lump sum distribution.

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