409A Issues

664 topics in this forum

1. 1.409A-3(d) and Installments. Insights?

   By ERISAatty, April 12, 2012
   • 1 reply
   • 3.3k views
   • 
   • Draper55
   • May 10, 2012

2. Change of Control Liquidation and Starting New Plan

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

3. Applicable corporation for effective Change in Control

   By Guest CABatty, September 7, 2007
   • 1 reply
   • 2.8k views
   • 
   • IRA
   • February 20, 2008

4. Option repricing

   By Guest ToddieBear, April 9, 2007
   • 1 reply
   • 1.6k views
   • 
   • Guest
   • April 11, 2007

5. Severance Agreement

   By Guest Buzzman, August 9, 2010
   • 1 reply
   • 2.5k views
   • 
   • SycamoreFan
   • September 23, 2010

6. Failure to designate time and form of payment

   By Guest intoERISA, December 6, 2007
   • 1 reply
   • 1.3k views
   • 
   • Steelerfan
   • December 6, 2007

7. Change in Control upon death of sole shareholder?

   By Gudgergirl, February 22, 2016
   • 1 reply
   • 1.5k views
   • 
   • Blackbirch
   • February 23, 2016

8. Distributions upon plan termination

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

9. Eliminating Voluntary Termination

   By Guest shaul, September 4, 2011
   • 1 reply
   • 1.8k views
   • 
   • Guest
   • September 12, 2011

10. Substantial Risk of Forfeiture

    By Guest John Nelson, February 14, 2006
    • 1 reply
    • 2.7k views
    • 
    • E as in ERISA
    • February 14, 2006

11. SROF Until Sale of Sister Corporation

    By EBECatty, August 11, 2016
    • 0 replies
    • 1k views
    • 
    • EBECatty
    • August 11, 2016

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

    By David Olive, August 5, 2024
    • 0 replies
    • 782 views
    • 
    • David Olive
    • August 5, 2024

13. Change in Control

    By Guest JM123, July 14, 2010
    • 0 replies
    • 1k views
    • 
    • Guest
    • July 14, 2010

14. Resolved

    By Guest Grumpy456, August 2, 2011
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • August 2, 2011

15. Separation From Service Resulting from Spin-off

    By ERISA-Bubs, March 13, 2012
    • 0 replies
    • 1.6k views
    • 
    • ERISA-Bubs
    • March 13, 2012

16. Service Recipient Discretion

    By Guest ebenny, November 26, 2012
    • 0 replies
    • 2.8k views
    • 
    • Guest
    • November 26, 2012

17. Payment trigger change.

    By ERISA-Bubs, June 13, 2016
    • 0 replies
    • 872 views
    • 
    • ERISA-Bubs
    • June 13, 2016

18. options on preferred stock

    By Guest JTK, November 6, 2007
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • November 6, 2007

19. Distributions to Independent Contractor

    By Guest annem99, July 13, 2012
    • 0 replies
    • 2.9k views
    • 
    • Guest
    • July 13, 2012

20. Administrative Error - Calculations

    By JRG, June 27, 2011
    • 0 replies
    • 1.4k views
    • 
    • JRG
    • June 27, 2011

21. Payment Delays

    By ERISA-Bubs, June 14, 2016
    • 0 replies
    • 947 views
    • 
    • ERISA-Bubs
    • June 14, 2016

22. Notice 2010-6 notices

    By Guest MJ1, March 7, 2011
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • March 7, 2011

23. Calculation of Grandfathered Amt. in a Non-AB Plan

    By smm, July 15, 2009
    • 0 replies
    • 1.2k views
    • 
    • smm
    • July 15, 2009

24. Double Deduction (401(k) deferral contribution)

    By Guest 401kbee, April 12, 2007
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • April 12, 2007

25. Excluded compensation

    By Guest 401kadmin2006, February 15, 2006
    • 0 replies
    • 2.2k views
    • 
    • Guest
    • February 15, 2006

26. whether constructive receipt applies to offer to accelerate payment

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

27. Subject to 409A?

    By Guest Salvador A Mander, January 5, 2010
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • January 5, 2010

28. implementing plan immediately before retirement

    By Gudgergirl, October 13, 2010
    • 0 replies
    • 1k views
    • 
    • Gudgergirl
    • October 13, 2010

29. Late Payment Following Death of Service Provider

    By kgr12, July 29, 2013
    • 0 replies
    • 3.4k views
    • 
    • kgr12
    • July 29, 2013

30. Parachute Payment Withholding Requirements

    By ERISA25, March 1, 2010
    • 0 replies
    • 1.3k views
    • 
    • ERISA25
    • March 1, 2010

31. Phantom Equity Plan for LLC

    By Guest aaronk, October 13, 2010
    • 0 replies
    • 2.6k views
    • 
    • Guest
    • October 13, 2010

32. Unintentional Error - - Delay in Payment

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

33. Cash-Out Rule

    By jpod, December 18, 2008
    • 0 replies
    • 1.8k views
    • 
    • jpod
    • December 18, 2008

34. Salary deferral

    By Guest JMN, October 11, 2012
    • 0 replies
    • 2.7k views
    • 
    • Guest
    • October 11, 2012

35. defined benefit wrap plan

    By Guest Blade, March 20, 2007
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • March 20, 2007

36. Disability Payment Linked to Insured Disability Benefits Ending

    By Guest Alley, July 16, 2007
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • July 16, 2007

37. SARs and Formula Valuation

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

38. Software for Private Equity Plan

    By Sheila K, January 4, 2012
    • 0 replies
    • 991 views
    • 
    • Sheila K
    • January 4, 2012

39. Death/Disability as a 409A Substantial Risk of Forfeiture

    By EBECatty, January 14, 2016
    • 0 replies
    • 2.2k views
    • 
    • EBECatty
    • January 14, 2016

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

    By ERISA guy, August 20, 2024
    • 0 replies
    • 756 views
    • 
    • ERISA guy
    • August 20, 2024

41. Subsequent Deferral AFTER Separation From Service

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

42. 2008-113

    By Guest Mel Kiper Jr., March 10, 2011
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • March 10, 2011

43. 409A "Linked" Nonqualified Plans

    By EBECatty, January 9, 2020
    • 0 replies
    • 830 views
    • 
    • EBECatty
    • January 9, 2020

44. Six-Month Delay after Spin Off

    By Just Me, October 17, 2014
    • 0 replies
    • 1k views
    • 
    • Just Me
    • October 17, 2014

45. Amending plan

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

46. split dollar - issues with 409A compliance

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

47. Separate Payment

    By Guest meeh3704, October 9, 2008
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • October 9, 2008

48. Pre-2009 violations

    By Guest JMN, April 6, 2011
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • April 6, 2011

49. Revocation of 409A payments

    By spartytax, February 11, 2015
    • 0 replies
    • 927 views
    • 
    • spartytax
    • February 11, 2015

50. Assumption of Liability by SH

    By spartytax, February 12, 2015
    • 0 replies
    • 1.1k views
    • 
    • spartytax
    • February 12, 2015