If the stock that has been distributed from the qualified retirement plan is employer stock to which NUA (Net Unrealized Appreciation) treatment has been applied, the acquisition date of the NUA portion is deemed to be 18 months prior to the date of distribution, making the NUA portion a long-term capital gain. With regard to any growth after distribution, the acquisition date is the date of the distribution from the qualified retirement plan.
If this is not NUA stock, the acquisition date is the date of the distribution from the qualified retirement plan.
