Distribute employer stock from 401(k) — pay ordinary tax on basis only, capital gains on appreciation at sale.
IRC §402(e)(4) NUA election: on a lump-sum distribution from a 401(k) that contains employer stock, elect to pay ordinary income tax on the ORIGINAL COST BASIS only (often 10–20% of value), then hold the stock outside the plan and pay long-term capital gains (0/15/20%) on the appreciation when sold. Massive savings for long-tenured employees with appreciated employer stock. Must trigger by qualifying event (age 59½, separation, disability, death) and take full lump sum in one calendar year.
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Shelter $69K/yr and borrow up to $50K from yourself.
Invest retirement funds in real estate, private equity, notes.
Use 401(k)/IRA to fund a business — no tax, no loan.
Shelter $100K–$300K+/yr for high-earning owner-only businesses.
Get $46K+/yr into Roth despite income limits.
Pre-tax in, tax-free growth, tax-free out — the only triple-tax account.
Borrow up to $50k against your own retirement — pay yourself interest.
Triple tax-free vehicle — the best account in the code.