NUA
when the employer stock is seperated from the 401k into a retail acount is there any holding period requirement before they can sell the stock and only owe long term capital gains on the gains?
when the employer stock is seperated from the 401k into a retail acount is there any holding period requirement before they can sell the stock and only owe long term capital gains on the gains?
Permalink Submitted by mk foss on Thu, 2014-09-11 17:50
The employer stock can be sold immediately; the amount of NUA is always treated as long term. If the shares go up in value between the date issued and the date sold, some short term gain may also result. Thre is the typical one year holding period for long term for gain in excess of the NUA amount