Apple Employee Benefits Guide for Equity Compensation and NUA

Optimize Your Apple Benefits with Falcon Wealth Planning

At Falcon Wealth Planning, we understand that working at Apple isn’t just about creating world-class technology; it’s also about building lasting financial security. One of the most powerful ways Apple supports its team’s future is through equity compensation—ranging from restricted stock units (RSUs) to discounted stock purchase programs. When combined with a well-executed Net Unrealized Appreciation (NUA) strategy, Apple employees can significantly enhance their long-term wealth.

Maximizing Your Apple Equity Compensation

RSUs and ESPP

  • Restricted Stock Units (RSUs): Many Apple employees receive RSUs as part of their compensation package. These shares can grow in value over time, providing a direct stake in Apple’s success.

  • Employee Stock Purchase Program (ESPP): Contribute up to 10% of your salary to buy Apple stock at a 15% discount. This built-in savings can boost your portfolio as Apple’s stock value changes.

Understanding Net Unrealized Appreciation (NUA)

For Apple employees who have accumulated company stock in certain retirement plans, NUA can be a game-changer. With the right approach, you can move shares out of your 401(k) and potentially pay lower capital gains tax on the stock’s net unrealized appreciation.

  • NUA is the difference between the stock’s cost basis (what it was worth when contributed to your retirement plan) and its market value at distribution. Instead of paying ordinary income tax on the entire amount when you withdraw, you may be able to treat the appreciation as capital gains—often at a lower rate.

    • In-Kind Distribution: Shares are distributed directly from the retirement plan to a taxable account, rather than selling them inside the plan.

    • Cost Basis vs. Market Value: You pay ordinary income tax on the original cost basis of the shares.

    • Capital Gains Rate: The remaining difference—your NUA—can qualify for capital gains treatment instead of higher ordinary income tax rates.

  • Because Apple’s stock has historically performed well, many employees have seen a substantial increase in share value. An NUA strategy can significantly reduce taxes owed on those gains, preserving more of the wealth you’ve worked so hard to build.

Partner with Falcon Wealth to Maximize Your Benefits

At Falcon Wealth Planning, we specialize in helping Apple employees unlock the full potential of their equity compensation. Whether you’re considering taking advantage of the ESPP, managing RSUs, or exploring an NUA distribution strategy, our team of dedicated advisors will guide you every step of the way.

Schedule a Free Financial Assessment

Don’t let valuable opportunities go untapped. Contact Falcon Wealth Planning for a complimentary financial assessment and learn how to make the most of Apple’s equity compensation—ensuring a more secure and prosperous future for you and your family.