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David M. Barral on Muck Rack

David M. Barral

As seen in: Medium, The Startup, Goal, Physical Review B, Journal of Accountancy, The CPA Journal, The Tax Adviser
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Articles

Planning Considerations for Net Unrealized Appreciation - The CPA Journal

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By David M. Barral
| The CPA Journal Verified
Distributions made from a retirement account are generally taxed as ordinary income, but net unrealized appreciation (NUA) is a special rule applicable for employer securities distributed from a qualified plan [e.g., 401(k)]. In short, it can provide capital gain treatment to the appreciation that accrued when the employer securities were inside the plan.
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Understanding the Merits of Trump Accounts - The CPA Journal

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By David M. Barral
| The CPA Journal Verified
The One Big Beautiful Bill Act (P.L. 119-21) was signed into law on July 4, 2025, and § 70204 of OBBBA added new IRC §§ 530A, 128, 6434, and 139J. IRC § 530A created Trump accounts, which are essentially Individual Retirement Accounts (but not Roth IRAs) for minors without the need for them to have earned income, as is typically required for IRA contributions [IRC § 219(f)(1)]. OBBBA also provided IRC § 128 to allow for employer contributions made to Trump accounts.
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Addressing Capital Gains

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By David M. Barral
| The CPA Journal Verified
January/February 2026, Featured, ICYMI, Financial Planning | In 2026, many investors may find themselves looking for solutions to address their capital gains. This could be the result of Qualified Opportunity Funds that deferred the recognition of their capital gain until Dec. 31, 2026, or the past three years of double digit returns in the stock market. From 2023 to 2025, the S&P 500 index had a total return of 26.4%, 25.0%, and 17.9%, respectively.
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