409A Issues

666 topics in this forum

1. LTIP

   By Guest JM123, August 6, 2010
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • August 6, 2010

2. NQDCP for Salary Deferrals Only

   By Guest emcelroy, October 21, 2009
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • October 21, 2009

3. Payment Modifications

   By Guest IHC, October 30, 2014
   • 1 reply
   • 1.2k views
   • 
   • Guest
   • October 30, 2014

4. Ability to Use "Change in Control Price" for SARs under 409A

   By Guest DKG, October 1, 2008
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • October 1, 2008

5. Suspension of payments

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

6. Vesting upon Change in Control

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

7. Grandfathering of In-Kind Benefit

   By Guest kodle, August 28, 2007
   • 2 replies
   • 1.2k views
   • 
   • Guest
   • August 29, 2007

8. FICA Taxes on Employer Contributions

   By HCE, July 24, 2025
   • 4 replies
   • 1.2k views
   • 
   • Artie M
   • July 28, 2025

9. Unintentional Deferral

   By ERISA-Bubs, October 13, 2014
   • 2 replies
   • 1.2k views
   • 
   • Peter Gulia
   • October 31, 2014

10. Recommendation for 409A/457f Documents

    By austin3515, December 5, 2016
    • 2 replies
    • 1.2k views
    • 
    • austin3515
    • December 20, 2016

11. Plan Amendment changes eligible employees

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

12. Specified Employees/Acquisition involving 2 Public Companies

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

13. 409A - Change in Control of Disregarded Entity

    By ECSmith, July 31, 2024
    • 1 reply
    • 1.2k views
    • 
    • gc@chimentowebb.com
    • August 4, 2024

14. Performance-Based Compensation

    By ERISA-Bubs, June 10, 2024
    • 2 replies
    • 1.2k views
    • 
    • ERISA-Bubs
    • June 10, 2024

15. Separation Pay plan -- timing of amendment

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

16. 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
    • 1.2k views
    • 
    • Mark Whitelaw
    • May 28, 2016

17. One Time One Form of Payment Rule

    By Guest mbw, October 24, 2007
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • October 24, 2007

18. split dollar - issues with 409A compliance

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

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

    By Guest long, December 4, 2008
    • 3 replies
    • 1.2k views
    • 
    • Guest
    • December 4, 2008

20. Employer Nonelective Contribution - Election Timing

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

21. Responsibility to Amend Plan

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

22. Assumption of Liability by SH

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

23. Transition Rules

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

24. Alternative time, same form, different amount

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

25. Change in Control as SROF

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

26. Contribution Remittance

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

27. Single owner 401A issues

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

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

    By ERISA guy, March 11, 2025
    • 5 replies
    • 1.1k views
    • 
    • Artie M
    • March 12, 2025

29. Employer can avoid payment

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

30. Specified employee 6 month delay and income taxes

    By Steamboat, January 12, 2024
    • 1 reply
    • 1.1k views
    • 
    • CuseFan
    • January 15, 2024

31. Good Reason and SRF

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

32. Linked Plan Rules

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

33. 409A Correction Program

    By MarkS, April 13, 2023
    • 3 replies
    • 1.1k views
    • 
    • MarkS
    • April 14, 2023

34. Payment Amount Based on Appraised Value of Company

    By Jeff Kirtner, November 16, 2022
    • 5 replies
    • 1.1k views
    • 
    • Luke Bailey
    • November 18, 2022

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

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

36. Subject to 409A?

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

37. Participant Inadvertently Deferred More Comp Than Available

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

38. Timing of Plan Aggregation

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

39. Private Company SARs

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

40. Question on 409A Income Inclusion / Jan 2009

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

41. Factors in Determining 20% Service Level

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

42. Second Elections

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

43. Put option on an option?

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

44. Termination of Phantom Stock- No Payout

    By Benefits Vet, April 8, 2021
    • 2 replies
    • 1.1k views
    • 
    • Luke Bailey
    • April 9, 2021

45. 409A - election when first eligible

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

46. Lump-sum to 5 annual installments

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

47. Delaying Payment Until End of LTD Eligibility

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

48. Pre-2009 violations

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

49. Different Separation Pay Amounts

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

50. Notice 2010-6 notices

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