409A Issues

664 topics in this forum

1. Specified Employee Compensation

   By dv13, February 24, 2014
   • 0 replies
   • 2.4k views
   • 
   • dv13
   • February 24, 2014

2. Specified Employee Delay and Subsequent Changes to Distribution Election

   By ERISA-Bubs, December 20, 2016
   • 2 replies
   • 1.7k views
   • 
   • Louis Richey
   • December 21, 2016

3. Specified Employees and Severance Payments

   By Guest ohioattorney, October 31, 2006
   • 3 replies
   • 2.1k views
   • 
   • namealreadyinuse
   • November 21, 2006

4. Specified Employees/Acquisition involving 2 Public Companies

   By JRG, April 28, 2009
   • 0 replies
   • 1.2k views
   • 
   • JRG
   • April 28, 2009

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

   By rocknrolls2, May 25, 2007
   • 0 replies
   • 4.7k views
   • 
   • rocknrolls2
   • May 25, 2007

6. Split Dollar

   By Randy Watson, May 29, 2007
   • 11 replies
   • 3.1k views
   • 
   • Randy Watson
   • June 13, 2007

7. split dollar - issues with 409A compliance

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

8. Split Dollar Arrangement Exceptions to 409A

   By Just Me, December 21, 2005
   • 1 reply
   • 3.2k views
   • 
   • Guest
   • December 23, 2005

9. Split Dollar vs. Associated Salary Continuation Plan & 409A

   By namealreadyinuse, May 31, 2006
   • 18 replies
   • 7.4k views
   • 
   • Ron Snyder
   • June 14, 2006

10. SROF

    By JustMe, September 16, 2016
    • 5 replies
    • 1.9k views
    • 
    • jpod
    • October 5, 2016

11. SROF Until Sale of Sister Corporation

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

12. SROF/Past Service Credit

    By Christine Roberts, February 18, 2012
    • 2 replies
    • 1.3k views
    • 
    • Christine Roberts
    • February 22, 2012

13. State Law Penalties

    By Guest mbw, July 18, 2007
    • 6 replies
    • 3.1k views
    • 
    • Steelerfan
    • July 19, 2007

14. statute of limitations for 409A violation claim

    By Guest Benefitsrock, May 17, 2012
    • 3 replies
    • 6.4k views
    • 
    • Guest
    • May 21, 2012

15. Stock Appreciation Right

    By jpod, February 12, 2009
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • February 16, 2009

16. Stock Appreciation Rights

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

17. Stock Appreciation Rights under Earn-out buyout

    By RockyMountain, December 14, 2020   

    • sars
    • phantom stock
    • (and 2 more)

      Tagged with:

      • sars
      • phantom stock
      • asset purchase
      • earn-out buyout
    • 3 replies
    • 651 views
    • 
    • RockyMountain
    • December 16, 2020

18. Stock Interests - Grandfathered Valuation Rules

    By Christine Roberts, June 26, 2010
    • 1 reply
    • 1.2k views
    • 
    • Christine Roberts
    • June 27, 2010

19. Stock Option Exercise Period

    By jpod, January 14, 2013
    • 1 reply
    • 2.8k views
    • 
    • 401 Chaos
    • January 14, 2013

20. Stock Option Question

    By Guest cac1134, February 23, 2007
    • 10 replies
    • 2.9k views
    • 
    • Steelerfan
    • March 1, 2007

21. stock options

    By jpod, August 1, 2013
    • 3 replies
    • 4.7k views
    • 
    • 401 Chaos
    • August 13, 2013

22. Stock options and transitional rules

    By Locust, November 5, 2007
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • November 6, 2007

23. Stock Purchase Program

    By jpod, February 23, 2010
    • 0 replies
    • 984 views
    • 
    • jpod
    • February 23, 2010

24. Stock Repurchase at Retirement

    By Guest 409A newbie, March 30, 2012
    • 5 replies
    • 3.1k views
    • 
    • jpod
    • April 3, 2012

25. Stock Valuation as Measure of Plan Account

    By Guest Lane, October 20, 2010
    • 5 replies
    • 1.6k views
    • 
    • Guest
    • January 21, 2011

26. Subject to 409A or No?

    By HTO, June 12
    • 3 replies
    • 618 views
    • 
    • HTO
    • June 24

27. Subject to 409A?

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

28. Subsequent Deferral 12 months effect rule

    By Guest Elkay, October 2, 2012
    • 0 replies
    • 4.2k views
    • 
    • Guest
    • October 2, 2012

29. Subsequent Deferral AFTER Separation From Service

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

30. Subsequent Deferral and "Later of" Language

    By Christine Roberts, April 24, 2010
    • 3 replies
    • 2.8k views
    • 
    • XTitan
    • April 27, 2010

31. Subsequent Deferral Election

    By Steamboat, July 18, 2023
    • 4 replies
    • 1.2k views
    • 
    • LRRichey
    • July 21, 2023

32. Subsequent Deferral Election - Change in Form of Payment

    By EBspecialist, April 4, 2016   

    • Subsequent deferral election
    • form of payment
    • (and 1 more)

      Tagged with:

      • Subsequent deferral election
      • form of payment
      • deferral changes
    • 1 reply
    • 2.4k views
    • 
    • XTitan
    • April 4, 2016

33. Subsequent Deferral on PART of a Payment

    By ERISA-Bubs, July 16, 2012
    • 1 reply
    • 3.2k views
    • 
    • Guest
    • July 23, 2012

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

    By ERISA-Bubs, September 13, 2023
    • 1 reply
    • 627 views
    • 
    • Tom Veal
    • September 14, 2023

35. Subsequent Deferrals and Separation

    By Guest J Bauer, October 31, 2006
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • October 31, 2006

36. Subsequent Elections for Separation from Service

    By JA, October 18, 2024
    • 2 replies
    • 1.1k views
    • 
    • gc@chimentowebb.com
    • October 21, 2024

37. Subsidized COBRA

    By JJRetirement, March 24, 2015   

    • amendment
    • COBRA
    • 0 replies
    • 2.6k views
    • 
    • JJRetirement
    • March 24, 2015

38. substantial risk of forfeiture

    By Guest ladycpa2, March 7, 2007
    • 6 replies
    • 2.6k views
    • 
    • Steelerfan
    • March 8, 2007

39. Substantial Risk of Forfeiture

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

40. Substantial Risk of Forfeiture and 457(f)

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

41. Substantial Risk of Forfeiture and Restricted Stock

    By Chaz, April 23, 2007
    • 8 replies
    • 4.3k views
    • 
    • Guest
    • April 29, 2007

42. Substantial Risk of Forfeiture If Employer Cannot Terminate Plan

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

43. Substituting discounted options --409A Remedy

    By Steelerfan, October 20, 2006
    • 2 replies
    • 2.3k views
    • 
    • Steelerfan
    • October 20, 2006

44. Successive NQDC Plans

    By Guest rjohnson, August 27, 2012
    • 4 replies
    • 3k views
    • 
    • Guest
    • October 17, 2012

45. Successor Entity

    By Randy Watson, October 2, 2007
    • 3 replies
    • 1.6k views
    • 
    • Steelerfan
    • October 4, 2007

46. Suspension of payments

    By Guest MJ1, February 14, 2011
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • February 15, 2011

47. TARP and 409A

    By david rigby, December 11, 2009
    • 0 replies
    • 1.3k views
    • 
    • david rigby
    • December 11, 2009

48. Tax Rate for Distributions to Beneficiaries

    By ERISA-Bubs, December 19, 2011
    • 0 replies
    • 1.5k views
    • 
    • ERISA-Bubs
    • December 19, 2011

49. Tax Reporting

    By ERISA-Bubs, December 20, 2012
    • 1 reply
    • 2.8k views
    • 
    • Guest
    • December 20, 2012

50. Taxable reimbursements

    By Guest JM123, January 7, 2008
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • February 1, 2008