Net Unrealized Appreciation of Employer Stock

[Guest Luis G]

Where can I find articles/info on how employees can benefit from not rolling over shares of employer stock from a qualified plan? Is there a provider out there that has published anything on this which is available?

[Kirk Maldonado]

I published an article on the taxation of distributions of employer stock, which covers the issue of the special treatment accorded net unrealized appreciation. It is entitled "Basis Issues Complicate Qualified Plan Distributions of Employer Securities," 77 Journal of Taxation 334 (1992). Alternatively, it is also contained in a chapter I wrote on ESOPs, which is Chapter 50 of the Employee Benefits Handbook, published by Warren, Gorham & Lamont.