Net Unrealized Appreciate for Employee Stock Ownership Posted byPaul CaspersenFebruary 20, 2021November 20, 2021Posted inAdvanced Planning Concepts, Gifts by Asset TypeTags:401(k), net unrealized appreciation, NUA, retirement planning Please login first to view this page. Access to content with a free membership to www.blendedgifts.com is free to access here. Or for information about GiftWizard® membership options please visit. Username Password Remember Me Forgot Password