Hypothetical Case Study

$1M in one stock.
Four paths forward.

Meet Sarah

Senior Engineer · Large-cap tech · High conviction

$1M

Position

$150K

Cost Basis

$850K

Unrealized Gain

$0

Income / Year

She believes in the stock. She won't sell. But she's earning nothing from the position. What are her options?

5-Year Outcome Summary

Hold Sell Exchange Fund Embark
Total Value $1.65M $1.1M $1.47M $2.15M
Cash Earned $0 ~$20K $0 $500K
Tax Paid $0 $315K $0 $0
Keeps Stock?
Lock-up None None 7 years 3 years
$1.65M
Hold
$1.1M
Sell
$1.47M
Exchg Fund
$2.15M
Embark

Scroll down for the full story behind each path ↓

Path 1

Hold and Wait

Sarah keeps her $1M. Doesn't sell. Doesn't do anything. Just holds.

Y1

Stock rises 15%

Position: $1.15M. Cash earned: $0

Y2

Stock crashes 45%

Position: $632K. She watches $518K evaporate. Cash earned: $0

Y3

Recovery begins

Position: $870K. Still below start. Cash earned: $0

Y4

Stock surges 80%

Position: $1.57M. Conviction vindicated — but cash earned: $0

Y5

Flat year

Position: $1.65M. Five years. Zero income. Zero cushion during the crash.

$1.65M

End Value

$0

Cash Earned

-45%

Max Drawdown

Path 2

Sell and Diversify

Her advisor says: "Reduce risk. Diversify." Sarah sells.

The Tax Bill

Sale Proceeds$1,000,000
Cost Basis−$150,000
Taxable Gain$850,000
Federal LTCG (20%)−$170,000
NIIT (3.8%)−$32,300
CA State (~13.3%)−$113,050
Total Tax $315,350

Reinvests $684,650 — needs 46% gain just to get back to $1M.

Y1

Reinvests $685K in index fund

Index returns 10%. Portfolio: $753K. Still well below where she was.

Y3

Slow and steady

Portfolio: $911K. Meanwhile, the stock she sold is up 57%.

Y5

Finally recovers — barely

Portfolio: $1.1M. Up 10% from original. Had she held: $1.65M.

$1.1M

End Value

$315K

Tax Paid

−$550K

vs Hold

Path 3

Exchange Fund

Sarah contributes her $1M to an exchange fund via §721. No tax — but she gives up her stock permanently.

§

Tax-Free §721 Into Diversified Pool

$1M

Contributed

$0

Tax

7 yrs

Lock-up

20%

In Real Estate

Y1

Diversified pool grows steadily

Portfolio earns ~8% (market returns minus fees). Value: $1.08M. Cash: $0. Sarah's original stock rose 15% — but she no longer owns it.

Y2

The crash — but diversification helps

Her old stock crashed 45%, but the diversified pool only dips slightly. Value: ~$1.10M. Cash: $0. Diversification worked — but she can't access any of it.

Y3

Steady growth continues

Value: $1.22M. Cash: $0. Four more years until she can touch it.

Y4

Her old stock surges 80% — she misses it

Pool returns 8%. Value: $1.34M. Meanwhile, holders of her stock are at $1.57M. The cost of giving up a winner.

Y5

Growing — but still locked up

Value: $1.47M. Cash earned: $0. Two more years locked. 20% stuck in illiquid real estate. She traded a winning stock for a diversified portfolio she can't touch.

$1.47M

Portfolio Value

$0

Cash Earned

2 yrs

Still Locked

Path 4

Embark

Sarah contributes her $1M to an Embark SPV via §721. No sale. No tax. Starts earning.

§

Tax-Free §721 In-Kind Contribution

$1M

Contributed

$0

Tax

100%

Invested

Y1

Income starts flowing

Stock +15%. Position: $1.15M. Income earned: $100K

Y2

The crash — but with a cushion

Stock −45%. But she's already banked $200K. Not panicking — getting paid.

Y3

Recovery + compounding income

Position: $870K. Total income: $300K. Reinvesting some into other assets.

Y4

Conviction validated

Stock surges. Position: $1.57M. Total income: $400K. She held because she was earning.

Y5

The full picture

Position: $1.65M + $500K income collected. Held conviction and got paid.

$2.15M

Total Value

$500K

Cash Earned

$0

Tax Paid

Which path are you on?

15-minute call. See what Embark could look like for your position.

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This is a hypothetical illustration for educational purposes only. The scenario, characters, and numbers are entirely fictional and do not represent any actual client experience or guaranteed outcome. Actual results depend on market conditions, option premiums, strategy execution, fees, and other factors. Income targets are not guaranteed. All investment strategies involve risk, including the potential loss of principal. Past performance is not indicative of future results. Tax impacts vary by individual situation — consult a qualified tax advisor.