409A Issues

664 topics in this forum

1. Plan Amendment changes eligible employees

   By Guest TaxedToDeath, November 28, 2011
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • November 28, 2011

2. Separation Pay plan -- timing of amendment

   By Guest Mr. Kite, February 16, 2009
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • February 16, 2009

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

   By ERISA guy, September 17
   • 1 reply
   • 1.2k views
   • 
   • Artie M
   • September 18

4. Non-account balance plan value in liquidation

   By EBECatty, November 30, 2022
   • 5 replies
   • 1.2k views
   • 
   • EBECatty
   • December 3, 2022

5. Taxation (distribution)

   By Dobber, November 21, 2023
   • 2 replies
   • 1.2k views
   • 
   • ERISA-Bubs
   • November 22, 2023

6. SERP for Deceased Participant

   By KimberlyC, May 13, 2019   

   • serp
   • deferred comp
   • (and 1 more)

     Tagged with:

     • serp
     • deferred comp
     • 409a; nonqualified deferred
   • 2 replies
   • 1.2k views
   • 
   • Luke Bailey
   • May 14, 2019

7. Adding Distribution Options

   By Mike31, October 28, 2019
   • 6 replies
   • 1.2k views
   • 
   • XTitan
   • October 31, 2019

8. Subsequent Deferral Election

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

9. Can you reduce the deferred compensation benefit?

   By panther, October 23, 2020   

   • 409a; one time and form
   • 4 replies
   • 1.2k views
   • 
   • panther
   • October 23, 2020

10. split dollar - issues with 409A compliance

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

11. Vesting upon Change in Control

    By austin3515, December 31, 2019
    • 4 replies
    • 1.2k views
    • 
    • Bob the Swimmer
    • January 2, 2020

12. One Time One Form of Payment Rule

    By Guest mbw, October 24, 2007
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • October 24, 2007

13. Endorsement Split Dollar and Carrier Alternate Term Rates

    By CaliBen, May 26, 2016   

    • split dollar
    • endorsement split dollar
    • (and 2 more)

      Tagged with:

      • split dollar
      • endorsement split dollar
      • economic benefit
      • alternate term rates
    • 1 reply
    • 1.1k views
    • 
    • Mark Whitelaw
    • May 28, 2016

14. Subsequent Elections for Separation from Service

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

15. Post 2005 plan terminates before 12/31/08 amendment deadline

    By Guest long, December 4, 2008
    • 3 replies
    • 1.1k views
    • 
    • Guest
    • December 4, 2008

16. Responsibility to Amend Plan

    By Guest clfideler, December 24, 2008
    • 2 replies
    • 1.1k views
    • 
    • Jim Chad
    • December 26, 2008

17. Assumption of Liability by SH

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

18. Transition Rules

    By Randy Watson, October 16, 2007
    • 2 replies
    • 1.1k views
    • 
    • Randy Watson
    • October 16, 2007

19. Contribution Remittance

    By Guest GMMartellacci, July 14, 2011
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • July 14, 2011

20. Alternative time, same form, different amount

    By Guest JeffG, December 7, 2008
    • 2 replies
    • 1.1k views
    • 
    • QDROphile
    • December 8, 2008

21. Linked Plan Rules

    By ERISA-Bubs, May 18, 2016
    • 0 replies
    • 1.1k views
    • 
    • ERISA-Bubs
    • May 18, 2016

22. Change in Control as SROF

    By Guest JMN, June 28, 2010
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 28, 2010

23. Good Reason and SRF

    By Guest aaronk, October 20, 2009
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • October 20, 2009

24. Employer can avoid payment

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

25. Subject to 409A?

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

26. Timing of Plan Aggregation

    By Guest newtobenefits, April 20, 2010
    • 1 reply
    • 1.1k views
    • 
    • XTitan
    • April 20, 2010

27. Question on 409A Income Inclusion / Jan 2009

    By Guest MY7056, December 11, 2008
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • December 11, 2008

28. Factors in Determining 20% Service Level

    By Flight33, July 28, 2011
    • 0 replies
    • 1.1k views
    • 
    • Flight33
    • July 28, 2011

29. Put option on an option?

    By Guest Mr. Kite, December 11, 2008
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • December 11, 2008

30. Lump-sum to 5 annual installments

    By austin3515, January 20, 2016
    • 3 replies
    • 1.1k views
    • 
    • XTitan
    • January 20, 2016

31. Employer Nonelective Contribution - Election Timing

    By ecphcs2, December 12, 2023
    • 2 replies
    • 1.1k views
    • 
    • ecphcs2
    • December 31, 2023

32. Pre-2009 violations

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

33. 409A - election when first eligible

    By Guest NJ-Center of the Universe, December 19, 2011
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • December 19, 2011

34. Notice 2010-6 notices

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

35. Single owner 401A issues

    By SwimmingInBowelsOfERISA, June 17, 2019
    • 2 replies
    • 1.1k views
    • 
    • ERISA-Bubs
    • October 2, 2019

36. Different Separation Pay Amounts

    By Guest Mr. Kite, February 16, 2009
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • February 16, 2009

37. Participant Inadvertently Deferred More Comp Than Available

    By Eric Taylor, January 20, 2017
    • 1 reply
    • 1.1k views
    • 
    • RussMorgan
    • February 10, 2017

38. Second Elections

    By jpod, January 16, 2016
    • 3 replies
    • 1.1k views
    • 
    • EBECatty
    • January 18, 2016

39. Year of Failure - Vesting Date or Payment Date?

    By kmhaab, December 14, 2020
    • 4 replies
    • 1.1k views
    • 
    • gc@chimentowebb.com
    • December 20, 2020

40. Delaying Payment Until End of LTD Eligibility

    By 401 Chaos, April 22, 2010
    • 0 replies
    • 1.1k views
    • 
    • 401 Chaos
    • April 22, 2010

41. Private Company SARs

    By ERISA-Bubs, May 23, 2016
    • 0 replies
    • 1.1k views
    • 
    • ERISA-Bubs
    • May 23, 2016

42. Performance-Based Compensation

    By ERISA-Bubs, June 10, 2024
    • 2 replies
    • 1.1k views
    • 
    • ERISA-Bubs
    • June 10, 2024

43. Termination of Plan - Compliance with Final Regs

    By Guest Buzzman, December 18, 2008
    • 1 reply
    • 1.1k views
    • 
    • 401 Chaos
    • December 22, 2008

44. Severance Offered by School District

    By mal, July 24, 2007
    • 0 replies
    • 1.1k views
    • 
    • mal
    • July 24, 2007

45. Deadline to credit contributions to service provider's account?

    By ERISA guy, March 11
    • 5 replies
    • 1.1k views
    • 
    • Artie M
    • March 12

46. 457(f) distribution - can it be deferred into a 457(b) plan?

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

47. Specified employee 6 month delay and income taxes

    By Steamboat, January 12, 2024
    • 1 reply
    • 1k views
    • 
    • CuseFan
    • January 15, 2024

48. Severance

    By Guest aaronk, October 19, 2009
    • 0 replies
    • 1k views
    • 
    • Guest
    • October 19, 2009

49. Treat Grandfathered as Subject to 409A?

    By ERISA-Bubs, August 9, 2010
    • 0 replies
    • 1k views
    • 
    • ERISA-Bubs
    • August 9, 2010

50. 409A - Change in Control of Disregarded Entity

    By ECSmith, July 31, 2024
    • 1 reply
    • 1k views
    • 
    • gc@chimentowebb.com
    • August 4, 2024