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409A Issues

664 topics in this forum

  1. DOL Advisory Opinion 2025-03A

    By austin3515,
    • 5 replies
    • 449 views

  2. Nonqualified deferred compensation plan with expiration date

    By mariemonroe,
    • 2 replies
    • 2k views

  3. Can RSUs be settled with parent company stock instead of stock of the employer/subsidiary?

    By ERISA guy,
    • 1 reply
    • 1.2k views

  4. How to report / handle a violation.

    By HCE,
    • 6 replies
    • 690 views

  5. FICA Taxes on Employer Contributions

    By HCE,
    • 4 replies
    • 824 views

  6. Can I Amend Plan to Fix Drafting Errors?

    By ERISA-Bubs,
    • 3 replies
    • 792 views

  7. Incentive Stock Options - Termination of Employment

    By ERISA-Bubs,
    • 3 replies
    • 1.2k views

  8. Subject to 409A or No?

    By HTO,
    • 3 replies
    • 618 views

  9. NQ Deferral election timing for a new hire sign-on bonus?

    By NQ Forever,
    • 1 reply
    • 796 views

  10. 409A Short-Term Deferral with Earnout

    By EBECatty,
    • 3 replies
    • 863 views

  11. Deadline to credit contributions to service provider's account?

    By ERISA guy,
    • 5 replies
    • 1.1k views

  12. How to correct if no permissible payment event?

    By SundanceKid,
    • 1 reply
    • 668 views

  13. payment question

    By mariemonroe,
    • 10 replies
    • 2k views

  14. Amending plan to change definition of Retirement Age - Impact?

    By JA,
    • 5 replies
    • 1.3k views

  15. Separate EIN for Rabbi Trust

    By HCE,
    • 6 replies
    • 3.2k views

  16. Subsequent Elections for Separation from Service

    By JA,
    • 2 replies
    • 1.1k views

  17. Is payment of a 409A benefit "in-kind" a problem?

    By dv13,
    • 3 replies
    • 793 views

  18. Is a terminated officer still an insider for purposes of Notice 2008-113

    By ERISA guy,
    • 0 replies
    • 753 views

  19. Top Hat Plan - Missing or No Payment Election Form on File. Plan Does not Appear to have Default Payment Provisions

    By David Olive,
    • 0 replies
    • 780 views

  20. 409A - Change in Control of Disregarded Entity

    By ECSmith,
    • 1 reply
    • 1k views

  21. "Insider" Under Securities Exchange Act

    By kgr12,
    • 2 replies
    • 913 views

  22. Attempt to "buy out" a promise of "lifetime benefits" under severance agreements - impermissible 409A acceleration?

    By Jaded,
    • 4 replies
    • 1.4k views

  23. Performance-Based Compensation

    By ERISA-Bubs,
    • 2 replies
    • 1.1k views

  24. Transaction bonus not linked to employment status

    By Lawful Citizen,
    • 5 replies
    • 2.3k views

  25. Excess Benefit Plan mistakes

    By not sure,
    • 2 replies
    • 1.2k views

  26. Specified employee 6 month delay and income taxes

    By Steamboat,
    • 1 reply
    • 1k views

  27. Employer Nonelective Contribution - Election Timing

    By ecphcs2,
    • 2 replies
    • 1.1k views

  28. acceleration of vesting/payment

    By Moosen14,   
    • 2 replies
    • 1.7k views

  29. Taxation (distribution)

    By Dobber,
    • 2 replies
    • 1.2k views

  30. Affiliated service groups and 409(A)

    By pcbenefits007,
    • 1 reply
    • 773 views

  31. Subsequent Deferral rules -- 12 months before trigger, or 12 months before actual payment date?

    By ERISA-Bubs,
    • 1 reply
    • 625 views

  32. Subsequent Deferral Election

    By Steamboat,
    • 4 replies
    • 1.1k views

  33. 409A Correction by Plan Amendment -- Is everyone still sending the Notices under Section XII of IRS Notice 2010-06?

    By Centerstage,
    • 2 replies
    • 959 views

  34. 409A Correction Program

    By MarkS,
    • 3 replies
    • 1k views

  35. Bank Creates Holding Company What Part of 1.409A-3(i)(5) excludes it as Change in Control Event

    By Centerstage,   
    • 0 replies
    • 705 views

  36. Change of Control and Attribution rules

    By EmpbAF,
    • 2 replies
    • 1.2k views
    • HCE
    • HCE

  37. Non-account balance plan value in liquidation

    By EBECatty,
    • 5 replies
    • 1.2k views

  38. Payment Amount Based on Appraised Value of Company

    By Jeff Kirtner,
    • 5 replies
    • 964 views

  39. Plan Amendment to Change Default Form of Payment

    By Cowgirl83,
    • 1 reply
    • 733 views

  40. Elective deferrals subject to a substantial risk of forfeiture?

    By ERISA guy,
    • 5 replies
    • 968 views

  41. Retrospective and Future Bonus Payments and "Performance-Based Compensation"

    By kgr12,
    • 3 replies
    • 869 views

  42. Does modification in NQDC impact Separation of Service date

    By jpstl,
    • 5 replies
    • 862 views

  43. Long-Term Bonus Plan - 409A Exempt vs. Non-Exempt

    By EBECatty,
    • 0 replies
    • 631 views

  44. Can plan allow distribution event to be "later of" separation from service or a specified date?

    By mariemonroe,
    • 10 replies
    • 1k views

  45. Accelerating vesting of early-exercised stock?

    By beiser,
    • 1 reply
    • 837 views

  46. Option Exercise Price

    By EBECatty,
    • 3 replies
    • 847 views

  47. Accelerating vesting/payment Short-term deferral exception

    By Moosen14,
    • 1 reply
    • 1.5k views
    • HCE
    • HCE

  48. Identifying Payment Event under 409A

    By kmhaab,
    • 4 replies
    • 1.2k views

  49. Can I change payment timing under a "Short-Term Deferral" plan to a different date (where the payment remains a "Short-Term Deferral"?

    By HCE,
    • 2 replies
    • 1.3k views

  50. Nonqualified plan with benefits reduced in case of future employment

    By Carol V. Calhoun,
    • 6 replies
    • 1k views
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