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NUA

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AcronymDefinition
NUANet Unrealized Appreciation
NUANational Unity Alliance (Sri Lanka)
NUANetwork User Address
NUANetwork Users Association


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? References in periodicals archive
The NUA simply conducted a curriculum audit of each school and worked with administrators to develop a comprehensive staff development plan to help all teachers understand the strategies necessary to teach reading, recalls Pritchett, now at Indian River County Schools in Florida.
402(a)-1(b)(2)(i) defines NUA as the excess of the aggregate fair market value (FMV) of the securities on the distribution date over their aggregate cost or other basis to the plan.
SESOPs are not required to make distributions available in the form of stock, but the possibility of deferring tax on NUA is an incentive to give participants that option, despite potential complications in complying with the 75-shareholder limit for S corporations.
 
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