Equity compensation

Net unrealized appreciation (NUA) vs IRA rollover

Compares the two ways to take employer stock out of a qualified plan in a lump-sum distribution: the NUA election (ordinary tax on the cost basis now, long-term capital gains on the appreciation at sale) versus an IRA rollover (everything ordinary at withdrawal). Returns the tax under each strategy (nominal and present-value), the PV saving, a recommendation, and the holding period at which the rollover's deferral overtakes NUA. Caller supplies the marginal rates, so there is no year-keyed data; deterministic; not tax advice.

post/v1/equity-comp/nua

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/equity-comp/nua
  • Auth: one of:
    • HTTP bearer
    • API key in header X-API-Key

Request body

filing_status'single' | 'mfj' | 'mfs' | 'hoh' required
tax_year2025 | 2026 required
cost_basisnumber required

Plan's basis in the employer stock (ordinary income now under NUA).

market_valuenumber required

Fair market value at distribution (must be ≥ cost_basis).

marginal_ordinary_ratenumber required

Rate on ordinary income (the basis, and the rollover).

ltcg_ratenumber

Rate on the appreciation; omit to derive from the ordinary rate.

sale_pricenumber

FMV at sale; omit to grow market_value by growth_rate.

years_to_saleinteger

Years the stock is held after distribution.

growth_ratenumber

Annual appreciation to the sale (when sale_price is omitted).

discount_ratenumber

Real rate for the present value of deferred tax.

Response

The NUA-vs-rollover comparison, saving, and breakeven

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "nua_1a2b3c4d5e6f7a8b",
  "engine_version": "nua-1.0.0"
}

Changes

No recorded changes to this operation across all 1 revision of this API.