---
title: "Net unrealized appreciation (NUA) vs IRA rollover"
method: POST
path: "/v1/equity-comp/nua"
tags: ["Equity compensation"]
---

# Net unrealized appreciation (NUA) vs IRA rollover

`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`

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.

## Request body

- NUARequest
  - `filing_status` 'single' | 'mfj' | 'mfs' | 'hoh', required
  - `tax_year` 2025 | 2026, required
  - `cost_basis` number, required: Plan's basis in the employer stock (ordinary income now under NUA).
  - `market_value` number, required: Fair market value at distribution (must be ≥ cost_basis).
  - `marginal_ordinary_rate` number, required: Rate on ordinary income (the basis, and the rollover).
  - `ltcg_rate` number: Rate on the appreciation; omit to derive from the ordinary rate.
  - `sale_price` number: FMV at sale; omit to grow market_value by growth_rate.
  - `years_to_sale` integer: Years the stock is held after distribution.
  - `growth_rate` number: Annual appreciation to the sale (when sale_price is omitted).
  - `discount_rate` number: Real rate for the present value of deferred tax.

## Response `200`

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

- NUAResponse
  - `result_id` string
  - `engine_version` string
  - `inputs` NUARequest
    - `filing_status` 'single' | 'mfj' | 'mfs' | 'hoh', required
    - `tax_year` 2025 | 2026, required
    - `cost_basis` number, required: Plan's basis in the employer stock (ordinary income now under NUA).
    - `market_value` number, required: Fair market value at distribution (must be ≥ cost_basis).
    - `marginal_ordinary_rate` number, required: Rate on ordinary income (the basis, and the rollover).
    - `ltcg_rate` number: Rate on the appreciation; omit to derive from the ordinary rate.
    - `sale_price` number: FMV at sale; omit to grow market_value by growth_rate.
    - `years_to_sale` integer: Years the stock is held after distribution.
    - `growth_rate` number: Annual appreciation to the sale (when sale_price is omitted).
    - `discount_rate` number: Real rate for the present value of deferred tax.
  - `result` object
    - `nua_amount` number: market_value − cost_basis.
    - `ltcg_rate_used` number
    - `sale_value` number: FMV at sale used in the comparison.
    - `nua_basis_tax_now` number: Ordinary tax on the basis at distribution.
    - `nua_sale_tax` number: LTCG on the NUA + post-distribution appreciation.
    - `nua_total_tax` number
    - `nua_total_tax_pv` number
    - `rollover_tax` number: Ordinary tax on the whole grown value (nominal).
    - `rollover_tax_pv` number
    - `savings_pv` number: rollover PV tax − NUA PV tax (positive ⇒ NUA wins).
    - `recommendation` 'nua' | 'rollover'
    - `breakeven_years` integer: Years held at which the rollover overtakes NUA (−1 = NUA wins through 60).
  - `disclaimer` string

## Other responses

- `400`: Invalid request
- `401`: Missing or invalid API key.
- `405`: Method not allowed
- `429`: The key's per-minute request budget is exceeded. Retry after the delay in the Retry-After header.
- `503`: A dependency (e.g. the key store) is temporarily unavailable, or the request exceeded its compute deadline. Retryable.

---

[API](https://skmtc.dev/numeratica/apis/numeratica-financial-planning-calculations-api.md) · [All operations](https://skmtc.dev/numeratica/apis/numeratica-financial-planning-calculations-api/llms.txt) · [OpenAPI document](https://skmtc.dev/numeratica/apis/numeratica-financial-planning-calculations-api/revisions/075bcfbd1ebf?raw)