Company Stock Distribution (NUA) Calculator

Disclaimer: Estimates only. A simplified NUA comparison: cost basis is taxed as ordinary income now and appreciation at long-term capital-gains rates when sold; the IRA path taxes the full value as ordinary income. A 10% early-distribution penalty on the basis may apply before age 55 (separation from service) or 59½, and the distribution must be a qualifying lump sum. Consult a tax advisor.