Wide Brackethttps://widebracket.com/Wide Bracket2026-09-14T00:00:00.000ZNet Unrealized Appreciation: What Actually Determines Whether It Is Worth Using?https://widebracket.com/articles/net-unrealized-appreciation/2026-09-14T00:00:00.000Z2026-09-14T00:00:00.000ZSergey KyunttselA complete-path analysis of when NUA creates value, when its tax advantage erodes, and how timing, concentration, optionality, and competing tax uses change the decision.