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Retirement Planning
Chapter 11: Pension Plan Distributions/NET UNREALIZED APPRECIATION (NUA) (3 OF 3)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 11: Pension Plan Distributions

NET UNREALIZED APPRECIATION (NUA) (3 OF 3)

01.Core Concepts

Tax Issues • Ordinary income element • Deferred long-term capital gain element Other Issues • Gain after distribution – short-term or long-term • Step-up in basis at death?