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Found 3 results

  1. ER stock held in KSOP: Is NUA treatment available in 2018 if participant terminated employment in 2015 (at age 67) but received a small ADP testing refund in March, 2016 and no other distributions have been processed since? If participant wanted to elect NUA treatment, should he have elected to take a lump sum distribution of entire account in 2016 (the year of the small refund) since his 2015 separation from service was his triggering event or is NUA treatment an option available in 2018?
  2. To take advantage of the Net Unrealized Appreciation (NUA) tax rules for shares distributed from an ESOP, the IRS requires a Lump Sum distribution from all of the employer's qualified plans of the same type (that is, all pension plans, all profit-sharing plans, or all stock bonus plans). If the employer has a 401k plan and a separate ESOP, do employees have to take a Lump Sum distribution of both the 401k and the ESOP to take advantage of the NUA? I've read different opinions on this.
  3. Is there a place I can find in the IRS Regulations that specifically explains that within a qualified plan, the Dividends from the Employer Stock that are paid out to a participant, do not affect that participant's Lump Sum Eligibilty? Even after a qualifying event? Also, is there an IRS regulation that explains what actually disqualifies a participant from lump sum eligibility?
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