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November 01, 2016 • Richard Wagner • Log In to Post Comments

If a taxpayer elects to take a NUA and subsequently the taxpayers spouse dies, does the taxpayer get a step-up in basis on the NUA?



Yes, the taxpayer should receive a full step-up in basis on the Net Unrealized Appreciation of employer stock distributed out of the employer plan and held by the taxpayer as long as the stock is community property.


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