Taxability of Employer Stock in nonqualified plans

[Guest JPG]

Employer stock, when distributed from qualified plans as a lump sum enjoys NUA. Is this true for nonqualified plans? My guess is no since the grantor has been reporting realized and unrealized gains and has been paying tax on their corporate returns. Please advise. Thank-you.

[QDROphile]

Correct conclusin. Not the correct reasoning. You tried to come up with logical and consistent reason, which is the wrng tradition when dealing with ESOP rules.