part of john's distribution from a qualified plan was labeled 'net unrealized appreciation (nua)' and he is unfamiliar with the term. the explanatory material that accompanies the distribution should not only state that nua is nontaxable to the participant but, that nua is the increase in value of an employer's stock while held in:

john 's name.

the broker's name.

john 's name.

the trust under the plan.

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