Company Stock Distribution Analysis Calculator
NUA compared with an IRA rollover
NUA saves you (today’s dollars)
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Taxes with NUA (today’s dollars)
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Taxes rolling to an IRA (today’s dollars)
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Net unrealized appreciation
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- NUA route: tax due now on the cost basis
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- Federal income tax
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- State income tax
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- 10% early distribution tax
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- NUA route: total taxes, all years
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- IRA route: total taxes, all years
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- NUA route: cash after taxes
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- IRA route: cash after taxes
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NUA treatment needs a lump-sum distribution: your whole balance from the employer’s plans of that kind, paid within one tax year, after you leave the employer, reach 59½, become disabled (self-employed) or die. The rest of the plan can still be rolled over to an IRA.
“Today’s dollars” discounts each year’s tax at the stock’s growth rate, because tax paid now costs you the growth on that money. Uses 2026 federal brackets for every year and ignores dividends.
Tax by year
The amount sold or withdrawn each year and the tax under each route.
| Year | Sold or withdrawn | Tax with NUA | Tax with IRA rollover |
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Results are estimates for educational purposes and are not financial, tax or legal advice.
Compare the taxes on taking company stock out of your 401(k) in shares, using net unrealized appreciation (NUA), with rolling it all over to an IRA. NUA means ordinary income tax on the cost basis now and long-term capital gains tax on the rest when you sell. The pivot point calculator online uses the same plain-English approach, so you can compare results side by side.