Stock in kind distribution
Assumptions: (1) Company stock with a $100,000 market value, a $20,000 pretax cost basis, and NUA of $80,000 is distributed in kind from a 401(k) plan as part of a lump-sum distribution; (2) in the NUA scenario, the stock is immediately sold after being distributed from the plan; (3) in the rollover IRA scenario, the stock that was rolled over Having trouble parting with stock that you need to cash out to satisfy your annual IRA required minimum distribution? There’s no need to break up. You can keep your shares and make Uncle Sam