Full Definition of SAUSAGE. : a highly seasoned minced meat (as pork) usually stuffed in casings of prepared animal intestine; also: a link or patty of sausage.earn More About SAUSAGE. Thesaurus: All synonyms and antonyms for sausage. Spanish Central: Spanish translation of sausage. Nglish: Translation of sausage for Spanish speakers. Britannica English: Translation of sausage for Arabic speakers.
What is the 'Net Unrealized Appreciation - NUA' The net unrealized appreciation (NUA) is the difference in value between the average cost basis of shares and the current market value of the shares held in a tax-deferred account. The NUA is important if you are distributing highly appreciated company stock from your tax-deferred employee-sponsored retirement plan, such as a 401(k).
Net unrealized appreciation (NUA) vs. IRA rollover? Consideration of NUA strategy is important if you are distributing highly appreciated employer securities from your prior employer's qualified plan, such as 401(k). Cost basis, the value of the employer contribution on your behalf is subject to ordinary income tax upon distribution. In addition, the 10% early distribution penalty may apply unless you have an exception (i.e. attained age 55 or older and separated from service).