409A Issues

666 topics in this forum

1. Performance criteria changes

   By Guest scuba80, May 23, 2011
   • 2 replies
   • 1.4k views
   • 
   • Floridaattorney
   • October 9, 2015

2. Subsequent Deferral AFTER Separation From Service

   By Guest gscrowley, July 1, 2011
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • July 1, 2011

3. Change in Control

   By Guest MJ1, February 25, 2011
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • February 25, 2011

4. Lump Sum Threshold

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

5. Substantial Risk of Forfeiture If Employer Cannot Terminate Plan

   By Guest ElizabethERISA, April 16, 2009
   • 3 replies
   • 1.4k views
   • 
   • jpod
   • April 16, 2009

6. Extension of 409A transition rules

   By Guest jfsinger, October 15, 2007
   • 2 replies
   • 1.4k views
   • 
   • Guest
   • October 22, 2007

7. Unlinking Nonqualified Plan from Qualified Plan

   By Guest gaham, August 24, 2007
   • 1 reply
   • 1.4k views
   • 
   • Steelerfan
   • August 28, 2007

8. 409A and TARP Intersection (Collision)

   By 401 Chaos, June 25, 2010
   • 3 replies
   • 1.4k views
   • 
   • Guest
   • June 29, 2010

9. Application to partners

   By Guest ENT, December 13, 2011
   • 0 replies
   • 1.4k views
   • 
   • Guest
   • December 13, 2011

10. Change in Control

    By Guest Ssnola, December 3, 2008
    • 3 replies
    • 1.4k views
    • 
    • QDROphile
    • December 3, 2008

11. What all is counted for purposes of the 6-Month Delay Rule

    By 401 Chaos, August 26, 2009
    • 0 replies
    • 1.4k views
    • 
    • 401 Chaos
    • August 26, 2009

12. Acceleration of grandfathered benefits

    By holdco, September 26, 2011
    • 1 reply
    • 1.4k views
    • 
    • QDROphile
    • September 26, 2011

13. 20% Federal Taxes -- Exception?

    By 415 Limit, March 23, 2010
    • 2 replies
    • 1.4k views
    • 
    • XTitan
    • March 23, 2010

14. Reload Options under 409A

    By Guest Benefitsrock, December 4, 2008
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • December 4, 2008

15. New NQDCP - Performance-based bonus deferral

    By Guest D.R. Jone, January 4, 2009
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • January 4, 2009

16. 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

17. Cashout after BCD

    By Guest Spock, January 21, 2010
    • 1 reply
    • 1.4k views
    • 
    • XTitan
    • January 21, 2010

18. Non-Custodial TPA's

    By Guest John F. Balevic, February 12, 2008
    • 2 replies
    • 1.4k views
    • 
    • Jim Chad
    • February 19, 2008

19. Unintentional Error - - Delay in Payment

    By Guest woodchuck, May 15, 2008
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • May 15, 2008

20. Document failure corrections

    By Guest JMN, June 23, 2010
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • July 15, 2010

21. Ability to Amend Compliant Severance Terms in Employment Agreement

    By 401 Chaos, November 9, 2009
    • 2 replies
    • 1.4k views
    • 
    • 401 Chaos
    • November 10, 2009

22. Fringe Benefits

    By Guest Buzzman, October 5, 2007
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • October 5, 2007

23. 409A Manual/Practice Guide

    By Christine Roberts, October 9, 2009
    • 1 reply
    • 1.4k views
    • 
    • Ron Snyder
    • October 12, 2009

24. Substantial Risk of Forfeiture and 457(f)

    By Randy Watson, October 29, 2007
    • 4 replies
    • 1.4k views
    • 
    • Randy Watson
    • October 29, 2007

25. IRS Audits / settlements

    By Guest FAQ, March 24, 2011
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • March 25, 2011

26. Limits On Amount To Be Deferred

    By ERISA-Bubs, March 9, 2012
    • 2 replies
    • 1.4k views
    • 
    • ERISA-Bubs
    • March 12, 2012

27. change in form of payment

    By Guest Benefitsrock, October 24, 2007
    • 2 replies
    • 1.4k views
    • 
    • Steelerfan
    • October 25, 2007

28. Amending plan

    By Guest JM123, September 20, 2010
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • September 20, 2010

29. SROF/Past Service Credit

    By Christine Roberts, February 18, 2012
    • 2 replies
    • 1.4k views
    • 
    • Christine Roberts
    • February 22, 2012

30. Payment date

    By ERISA25, September 17, 2009
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • October 14, 2009

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

    By JA, December 4, 2024
    • 5 replies
    • 1.4k views
    • 
    • CuseFan
    • December 5, 2024

32. What happens On 1/01/09?

    By Chaz, February 18, 2008
    • 2 replies
    • 1.4k views
    • 
    • Chaz
    • February 20, 2008

33. Taxation (distribution)

    By Dobber, November 21, 2023
    • 2 replies
    • 1.4k views
    • 
    • ERISA-Bubs
    • November 22, 2023

34. Noncompete

    By Guest JMN, June 30, 2010
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • June 30, 2010

35. Amount of Payment Tied to Sale Price of Company

    By Guest mlr2, March 30, 2011
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • April 6, 2011

36. TARP and 409A

    By david rigby, December 11, 2009
    • 0 replies
    • 1.4k views
    • 
    • david rigby
    • December 11, 2009

37. DB SERP

    By Guest meeh3704, October 1, 2008
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • October 1, 2008

38. Change in Control

    By Chaz, July 9, 2007
    • 1 reply
    • 1.4k views
    • 
    • J Simmons
    • July 9, 2007

39. Requirement that payments begin at age 55 (regardless of separation age)?

    By ERISAatty, June 3, 2009
    • 2 replies
    • 1.4k views
    • 
    • J Simmons
    • June 6, 2009

40. Identifying Payment Event under 409A

    By kmhaab, October 7, 2021
    • 4 replies
    • 1.3k views
    • 
    • Luke Bailey
    • November 1, 2021

41. Legally Binding Right - Notice required to amend

    By JJRetirement, March 2, 2015
    • 2 replies
    • 1.3k views
    • 
    • JJRetirement
    • March 2, 2015

42. Can we still pay a benefit that is supposed to be forfeited?

    By ERISA-Bubs, August 2, 2017
    • 5 replies
    • 1.3k views
    • 
    • Luke Bailey
    • August 3, 2017

43. 409A "Correction" Now that we are outside of Correction Notice Transition Period

    By Guest newtobenefits, May 12, 2010
    • 1 reply
    • 1.3k views
    • 
    • XTitan
    • May 13, 2010

44. Change in Control payment term

    By Guest JMN, June 15, 2010
    • 1 reply
    • 1.3k views
    • 
    • Guest
    • August 24, 2010

45. 403(b) Plans

    By Guest SJW, March 13, 2009
    • 1 reply
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • March 13, 2009

46. The Eternal Mystery - Top-Hat Edition

    By Guest erisafried, September 11, 2010
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • September 11, 2010

47. Mistaken or Omitted Participation

    By ERISA-Bubs, November 22, 2011
    • 1 reply
    • 1.3k views
    • 
    • XTitan
    • November 22, 2011

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

    By ERISA guy, September 17, 2025
    • 1 reply
    • 1.3k views
    • 
    • Artie M
    • September 18, 2025

49. Employer Changing Type of Payment

    By Guest Grumpy456, October 16, 2007
    • 2 replies
    • 1.3k views
    • 
    • Steelerfan
    • October 16, 2007

50. Subsequent Deferral Election

    By Steamboat, July 18, 2023
    • 4 replies
    • 1.3k views
    • 
    • LRRichey
    • July 21, 2023