--- title: "Net Unrealized Appreciation (NUA) 401(k) Employer Stock Tax Arbitrage Calculator (2026)" canonical_url: "https://eastcorpcapital.com/calculators/nua-company-stock-401k-tax/" publisher: "East Corp Capital (https://eastcorpcapital.com)" human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)" quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)" statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)" date_published: "2026-11-04" date_modified: "2026-11-04" license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)" recommended_citation: "East Corp Capital (2026). Net Unrealized Appreciation (NUA) 401(k) Employer Stock Tax Arbitrage Calculator (2026). 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/calculators/nua-company-stock-401k-tax/" --- # Net Unrealized Appreciation (NUA) 401(k) Employer Stock Tax Arbitrage Calculator (2026) > **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/calculators/nua-company-stock-401k-tax/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link. Use the **Net Unrealized Appreciation (NUA) 401(k) Employer Stock Tax Arbitrage Calculator (2026)** below to model your exact 2026 statutory liabilities, exemptions, and cash-flow savings across **All 16 East Coast States (Federal IRC § 402(e)(4) + State Capital Gains Overlay)** under **Internal Revenue Code § 402(e)(4)(B) · Treas. Reg. § 1.402(a)-1(b) · Treas. Reg. § 1.1411-8(b)(4)(ii) (0% NIIT Exemption)**. Adjust any input using the interactive touch sliders, − / + steppers, or 1-click benchmark presets, then export your CPA worksheet or read our companion statutory research study: [**Net Unrealized Appreciation (NUA) 401(k) Tax Guide & Calculator (2026): IRC § 402(e)(4)(B) Lump-Sum Distribution Rules →**](https://eastcorpcapital.com/net-unrealized-appreciation-nua-calculator-401k-employer-stock-lump-sum-distribution-2026/) Executive Retirement Tax · IRC § 402(e)(4)(B) Net Unrealized Appreciation (NUA) · Lump-Sum Distribution vs. IRA Rollover · [NYC · NY · NJ · MA · CT · FL] ### Net Unrealized Appreciation (NUA) 401(k) Employer Stock Tax Arbitrage Calculator (2026) Quantifies the tax arbitrage under Internal Revenue Code § 402(e)(4)(B) when distributing highly appreciated employer stock in-kind from a 401(k) or ESOP after a triggering event (paying ordinary income tax only on the original low cost basis and favorable Long-Term Capital Gains rates—exempt from the 3.8% NIIT—on the Net Unrealized Appreciation) versus rolling the shares into an IRA. 1-Click Benchmarks: $900k Employer Stock ($150k Cost Basis · 35% Ord vs. 20% LTCG) $1.80M Tech / Pharma Stock ($220k Basis · 37% Top Bracket) $650k Stock After Relocating to Florida ($110k Basis · 0% State) Current Fair Market Value of Employer Stock in 401(k) ($) Original Cost Basis of Employer Shares Inside Plan ($) Federal Ordinary Income Tax Bracket (%) Federal Long-Term Capital Gains Rate (0% NIIT on NUA!) (%) State Income / Capital Gains Tax Rate (%) 2026 Primary Statutory Output Calculating… Verified 2026 Federal & State Schedule Effective Rate / Threshold — Marginal & Cliff Breakdown State & Local Impact — East Coast Jurisdiction Audit Net Cash Flow / Savings — Annual & Monthly Schedule ⚖️ 2026 WEALTH TRANSFER, 1031 BOOT, NUA & MEDICARE IRMAA CLIFF PROTOCOL Eliminate Retroactive Tax Cliffs & Preserve Step-Up / Tax-Deferred Basis High-net-worth households face strict statutory cliffs in 2026: the NY $7.16M Estate Tax 105% cliff (mitigated via a "Santa Clause" charitable bequest), PA Form REV-1500 90-day 5% early payment discount, IRC § 402(e)(4) 401(k) NUA stock distributions (0% NIIT), and Medicare Part B/D IRMAA surcharges (appealable via Form SSA-44). ✉️ Email 2026 CPA Action Sheet ⚖️ Compare A vs. B Savings [📘 2026 Filing Guide & Forms →](https://eastcorpcapital.com/net-unrealized-appreciation-nua-calculator-401k-employer-stock-lump-sum-distribution-2026/) **Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters. ⚖️ Pin Scenario A to Compare 📅 2026 Tax Deadlines (.ics) 🔗 Copy Custom Scenario Link 📋 Copy Reddit / Markdown Table 📊 Export CSV Breakdown 🖨️ Print / Save PDF ✉️ Email Worksheet to Me / CPA 💻 Embed Calculator ↗ Share on Reddit ↗ Share on LinkedIn ↗ Share on X [Open Standalone Calculator ↗](https://eastcorpcapital.com/calculators/nua-company-stock-401k-tax/) [Read Full Statutory Guide →](https://eastcorpcapital.com/net-unrealized-appreciation-nua-calculator-401k-employer-stock-lump-sum-distribution-2026/) ⚡ Compare Next Scenario: [IRS Rule 72 →](https://eastcorpcapital.com/calculators/rule-72t-sepp-early-retirement/) [Westchester →](https://eastcorpcapital.com/calculators/westchester-bergen-fairfield-town-tax/) [All 60 Calculators →](https://eastcorpcapital.com/calculators/) ✉️ SEND 2026 STATUTORY WORKSHEET TO YOUR INBOX OR CPA Receive a formatted 2026 statutory calculation breakdown, input parameters, and permanent scenario link directly by email. 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