409A Issues

665 topics in this forum

1. Different Distribution Elections for Each Year

   By Guest cphcs, December 2, 2008
   • 2 replies
   • 1k views
   • 
   • Guest
   • December 2, 2008

2. Director as Specified Employee

   By Chaz, October 16, 2007
   • 6 replies
   • 5.2k views
   • 
   • Just Me
   • November 26, 2008

3. Stock Appreciation Rights

   By Guest jshirkey, August 7, 2008
   • 2 replies
   • 2.7k views
   • 
   • Guest
   • November 24, 2008

4. Distributions upon plan termination

   By Guest SBosworth, November 21, 2008
   • 1 reply
   • 1.7k views
   • 
   • david rigby
   • November 21, 2008

5. Use of 409A Transition Relief to Terminate SERP this Year and Pay Next Year

   By EGB, November 17, 2008
   • 4 replies
   • 2.6k views
   • 
   • EGB
   • November 18, 2008

6. 409A

   By Guest lvegas, November 14, 2008
   • 5 replies
   • 1.9k views
   • 
   • QDROphile
   • November 18, 2008

7. Acquisition and Aggregation

   By XTitan, November 14, 2008
   • 0 replies
   • 1k views
   • 
   • XTitan
   • November 14, 2008

8. Six month delay / Written plan requirement

   By Guest ppw, October 29, 2008
   • 1 reply
   • 1.6k views
   • 
   • Just Me
   • November 12, 2008

9. Election in First Year of Eligibility

   By Miner88, November 5, 2008
   • 5 replies
   • 1.8k views
   • 
   • Just Me
   • November 12, 2008

10. split dollar - issues with 409A compliance

    By Guest SHM, November 4, 2008
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • November 4, 2008

11. Employer Discretionary Contributions

    By Guest Buzzman, October 22, 2008
    • 1 reply
    • 2.4k views
    • 
    • Ron Snyder
    • October 31, 2008

12. Termination of Pre-2005 Plan

    By Guest cphcs, October 22, 2008
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • October 31, 2008

13. Using Transition Relief to Avoid 6-Month Delay

    By 401 Chaos, October 29, 2008
    • 3 replies
    • 1.2k views
    • 
    • QDROphile
    • October 31, 2008

14. Lump Sum Threshold

    By Just Me, October 28, 2008
    • 2 replies
    • 1.4k views
    • 
    • Just Me
    • October 29, 2008

15. Employer can avoid payment

    By Guest long, October 23, 2008
    • 1 reply
    • 1.1k views
    • 
    • Just Me
    • October 28, 2008

16. MetLife Deferred Comp Product from Late '90s

    By Christine Roberts, October 22, 2008
    • 2 replies
    • 1.6k views
    • 
    • Christine Roberts
    • October 22, 2008

17. Separate Payment

    By Guest meeh3704, October 9, 2008
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • October 9, 2008

18. SARs and Formula Valuation

    By Guest mbw, October 7, 2008
    • 0 replies
    • 1k views
    • 
    • Guest
    • October 7, 2008

19. whether constructive receipt applies to offer to accelerate payment

    By Everett Moreland, October 3, 2008
    • 0 replies
    • 996 views
    • 
    • Everett Moreland
    • October 3, 2008

20. Reserving Discretion to Pay Out Deferred Comp in Either Stock or Cash

    By Guest jhall, October 1, 2008
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • October 1, 2008

21. DB SERP

    By Guest meeh3704, October 1, 2008
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • October 1, 2008

22. Ability to Use "Change in Control Price" for SARs under 409A

    By Guest DKG, October 1, 2008
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • October 1, 2008

23. What happens when a top hat participant is demoted?

    By Guest newtobenefits, September 26, 2008
    • 10 replies
    • 3.3k views
    • 
    • QDROphile
    • September 30, 2008

24. Revenue Procedure 2008-52

    By GBurns, September 24, 2008
    • 6 replies
    • 2.1k views
    • 
    • GBurns
    • September 25, 2008

25. Change In Control Events

    By SycamoreFan, August 28, 2008
    • 1 reply
    • 2.4k views
    • 
    • Guest
    • September 24, 2008

26. Annualized Partial-Year Compensation

    By Guest mbw, August 21, 2007
    • 9 replies
    • 3.3k views
    • 
    • Guest
    • September 15, 2008

27. 409A

    By Guest RJW, September 9, 2008
    • 4 replies
    • 1.8k views
    • 
    • Chaz
    • September 11, 2008

28. Amending Provisions to Comply with 409A in Cases of Death

    By 401 Chaos, September 8, 2008
    • 6 replies
    • 4.1k views
    • 
    • XTitan
    • September 9, 2008

29. 162 Bonus Arrangement with Post-Separation Premiums

    By XTitan, August 29, 2008
    • 11 replies
    • 3.6k views
    • 
    • XTitan
    • September 5, 2008

30. Change in Control Question

    By Guest Guy Incognito, August 27, 2008
    • 1 reply
    • 1.3k views
    • 
    • XTitan
    • August 27, 2008

31. employee discounts

    By Guest wms3, August 25, 2008
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • August 25, 2008

32. NQDC adopted in final 6 months of performance period

    By Guest mae.c, August 21, 2008
    • 1 reply
    • 1.4k views
    • 
    • XTitan
    • August 21, 2008

33. Is a PTO Bank Nonqualified Deferred Compensation?

    By Guest djw, April 6, 2008
    • 11 replies
    • 10.1k views
    • 
    • J Simmons
    • August 20, 2008

34. Convert DB to DC

    By XTitan, August 13, 2008
    • 2 replies
    • 1.5k views
    • 
    • XTitan
    • August 13, 2008

35. 20% additional tax

    By Ken Davis, August 8, 2008
    • 3 replies
    • 2k views
    • 
    • XTitan
    • August 12, 2008

36. 409A and Sale of Stock in a Professional Corp

    By Guest Stuartt, May 18, 2007
    • 19 replies
    • 7.3k views
    • 
    • 401 Chaos
    • August 12, 2008

37. Determinable Amount

    By Floridaattorney, August 7, 2008
    • 1 reply
    • 1.3k views
    • 
    • Ron Snyder
    • August 8, 2008

38. Change of Control Liquidation and Starting New Plan

    By Guest Bjorn, August 5, 2008
    • 1 reply
    • 2k views
    • 
    • Just Me
    • August 6, 2008

39. Haircut or SROF?

    By sloble@crowleyfleck.com, July 30, 2008
    • 3 replies
    • 1.7k views
    • 
    • XTitan
    • July 31, 2008

40. Scope of Plan Aggregation

    By SycamoreFan, July 22, 2008
    • 0 replies
    • 1.5k views
    • 
    • SycamoreFan
    • July 22, 2008

41. Double Trigger - Protection Period BEFORE a CIC

    By WestCoast, July 15, 2008
    • 1 reply
    • 2.3k views
    • 
    • Steelerfan
    • July 16, 2008

42. Can the sponsor of a NQDC plan be a related entity to the employer?

    By mariemonroe, July 10, 2008
    • 11 replies
    • 2.3k views
    • 
    • mariemonroe
    • July 11, 2008

43. When to defer draw?

    By Guest George Chimento, July 11, 2008
    • 0 replies
    • 1.6k views
    • 
    • Guest
    • July 11, 2008

44. Election of Form of Payment for Death Benefits

    By smm, July 5, 2008
    • 3 replies
    • 2k views
    • 
    • XTitan
    • July 6, 2008

45. Severance Pay - Accrued but unused sick leave

    By benpat3, July 2, 2008
    • 2 replies
    • 1.7k views
    • 
    • benpat3
    • July 2, 2008

46. Delayed salary or Deferred compensation

    By GBurns, June 23, 2008
    • 15 replies
    • 6.4k views
    • 
    • GBurns
    • June 28, 2008

47. another 409A question

    By Floridaattorney, June 24, 2008
    • 1 reply
    • 1.9k views
    • 
    • Everett Moreland
    • June 25, 2008

48. 6 Month Delay

    By XTitan, June 4, 2008
    • 10 replies
    • 4k views
    • 
    • Steelerfan
    • June 6, 2008

49. Acceleration - Bona Fide Dispute

    By Guest JeffG, May 31, 2008
    • 0 replies
    • 1.9k views
    • 
    • Guest
    • May 31, 2008

50. Are 457(f) plans subject to ERISA?

    By Guest Bearlee, May 30, 2008
    • 5 replies
    • 7.2k views
    • 
    • Steelerfan
    • May 30, 2008