409A Issues

664 topics in this forum

1. 409A Christmas

   By oriecat, December 23, 2005
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   • oriecat
   • December 23, 2005

2. Ability to modify payment formula

   By Guest ENT, September 21, 2010
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   • Guest
   • September 21, 2010

3. Extension of Option Expiration Dates Under 409A

   By Guest jhall, December 18, 2007
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   • Guest
   • December 18, 2007

4. Distributions to Independent Contractors

   By dv13, February 10, 2017
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   • 819 views
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   • dv13
   • February 10, 2017

5. Plan Amendment changes eligible employees

   By Guest TaxedToDeath, November 28, 2011
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   • Guest
   • November 28, 2011

6. De minimis amounts

   By XTitan, June 19, 2006
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   • XTitan
   • June 19, 2006

7. Plan Aggregation Rules of 1.409A-1(c)

   By David Olive, June 30, 2021
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   • 569 views
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   • David Olive
   • June 30, 2021

8. Scope of Plan Aggregation

   By SycamoreFan, July 22, 2008
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   • SycamoreFan
   • July 22, 2008

9. amending definition of "change in control"

   By Gudgergirl, October 22, 2012
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   • Gudgergirl
   • October 22, 2012

10. Federal Underpayment Interest Rate

    By Guest meeh3704, July 24, 2009
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    • Guest
    • July 24, 2009

11. Specified Employee Compensation

    By dv13, February 24, 2014
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    • dv13
    • February 24, 2014

12. Federal non-profit credit unions, 457(f) and 409(A)

    By Guest Crossbridge-BWF, February 17, 2011
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    • Guest
    • February 17, 2011

13. Happy Unsecured Creditor Day!

    By Mark Whitelaw, December 1, 2011
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    • Mark Whitelaw
    • December 1, 2011

14. Different Separation Pay Amounts

    By Guest Mr. Kite, February 16, 2009
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    • Guest
    • February 16, 2009

15. Restricted Stock Units

    By Chaz, December 8, 2012
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    • Chaz
    • December 8, 2012

16. Amend SERP to pay upon Involuntary Termination?

    By kmhaab, May 7, 2016
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    • 879 views
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    • kmhaab
    • May 7, 2016

17. Similarly Situated Service Providers

    By ERISA-Bubs, March 27, 2012
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    • ERISA-Bubs
    • March 27, 2012

18. Separation Pay plan -- timing of amendment

    By Guest Mr. Kite, February 16, 2009
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    • Guest
    • February 16, 2009

19. Correction under Notice 2008-113

    By Guest awea, June 3, 2010
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    • Guest
    • June 3, 2010

20. Specified Employees/Acquisition involving 2 Public Companies

    By JRG, April 28, 2009
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    • JRG
    • April 28, 2009

21. Impermissible Deferral

    By ERISA25, September 16, 2011
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    • ERISA25
    • September 16, 2011

22. HELP! Reporting 409A Corrections

    By Guest ExecComp, May 16, 2013
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    • Guest
    • May 16, 2013

23. 457(f) distribution - can it be deferred into a 457(b) plan?

    By Pension Nerd, July 11, 2016
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    • 1.1k views
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    • Pension Nerd
    • July 11, 2016

24. Impermissible Acceleration/Substition

    By jpod, October 31, 2014
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    • jpod
    • October 31, 2014

25. Delaying Vesting on Restricted Stock--Does 409A Apply

    By 401 Chaos, June 25, 2009
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    • 401 Chaos
    • June 25, 2009

26. Reload Options under 409A

    By Guest Benefitsrock, December 4, 2008
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    • Guest
    • December 4, 2008

27. Severance Offered by School District

    By mal, July 24, 2007
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    • mal
    • July 24, 2007

28. Noncompete

    By Guest JMN, June 30, 2010
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    • Guest
    • June 30, 2010

29. Definition of Service Recipient Stock

    By SycamoreFan, January 16, 2012
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    • SycamoreFan
    • January 16, 2012

30. Can I amend to add a form of payment?

    By ERISA-Bubs, October 1, 2013
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    • ERISA-Bubs
    • October 1, 2013

31. 409A Service recipient stock

    By Guest RJW, May 25, 2007
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    • Guest
    • May 25, 2007

32. TARP and 409A

    By david rigby, December 11, 2009
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    • david rigby
    • December 11, 2009

33. Golden Parachute Rules

    By ERISA25, March 11, 2010
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    • ERISA25
    • March 11, 2010

34. 409A Tax Reporting

    By ERISA-Bubs, January 17, 2013
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    • ERISA-Bubs
    • January 17, 2013

35. Definition of Insider

    By Guest awea, June 21, 2012
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    • Guest
    • June 21, 2012

36. Spillover Plan to Qualified 401(k) Plan - Application of Subsequent Deferral Rule

    By rocknrolls2, May 25, 2007
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    • rocknrolls2
    • May 25, 2007

37. Contribution Remittance

    By Guest GMMartellacci, July 14, 2011
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    • Guest
    • July 14, 2011

38. NEWS: Proposed Reg 1.409A-4 Released

    By Guest DKG, December 5, 2008
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    • Guest
    • December 5, 2008

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

    By EBECatty, May 23, 2022
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    • 633 views
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    • EBECatty
    • May 23, 2022

40. One Time One Form of Payment Rule

    By Guest mbw, October 24, 2007
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    • Guest
    • October 24, 2007

41. Bonus in Connection with Stock Option Exercise

    By SycamoreFan, June 22, 2012
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    • SycamoreFan
    • June 22, 2012

42. Effective Control

    By Guest Buzzman, November 23, 2010
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    • Guest
    • November 23, 2010

43. Notice 2008-115 and Form 941

    By Ken Davis, December 17, 2012
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    • 3.6k views
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    • Ken Davis
    • December 17, 2012

44. Phantom SARs Under 409A

    By 401 Chaos, June 10, 2011
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    • 401 Chaos
    • June 10, 2011

45. Clarifying Notice 2007-86

    By Everett Moreland, October 24, 2007
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    • Everett Moreland
    • October 24, 2007

46. Severance

    By Guest aaronk, October 19, 2009
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    • Guest
    • October 19, 2009

47. Severance and CIC

    By Guest aaronk, October 19, 2009
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    • Guest
    • October 19, 2009

48. Acceleration - Bona Fide Dispute

    By Guest JeffG, May 31, 2008
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    • Guest
    • May 31, 2008

49. New NQDCP - Performance-based bonus deferral

    By Guest D.R. Jone, January 4, 2009
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    • Guest
    • January 4, 2009

50. Reimbursements and In-Kind Benefits

    By Guest basilb, September 29, 2010
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    • Guest
    • September 29, 2010