409A Issues

666 topics in this forum

1. Reimbursements and In-Kind Benefits

   By Guest basilb, September 29, 2010
   • 0 replies
   • 1.5k views
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   • Guest
   • September 29, 2010

2. 409A - Change in Payment Formula

   By Guest vdh2014, October 15, 2015   

   • 409a; nonqualified deferred
   • 0 replies
   • 1k views
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   • Guest
   • October 15, 2015

3. Constructive Receipt

   By Guest Salvador A Mander, December 15, 2009
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   • 1.6k views
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   • Guest
   • December 15, 2009

4. Treatment of Deferral Elections After Plan Termination

   By Guest BenefitsJrAssociate, September 22, 2011
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   • 1.8k views
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   • Guest
   • September 22, 2011

5. What all is counted for purposes of the 6-Month Delay Rule

   By 401 Chaos, August 26, 2009
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   • 1.4k views
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   • 401 Chaos
   • August 26, 2009

6. Alternative Method of Determining Specified Employees

   By SycamoreFan, June 12, 2014
   • 0 replies
   • 1.3k views
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   • SycamoreFan
   • June 12, 2014

7. Correcting Stock Options granted over Non-Service Recipient Stock

   By SycamoreFan, January 23, 2012
   • 0 replies
   • 1.5k views
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   • SycamoreFan
   • January 23, 2012

8. Linked Plan Rules

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

9. revoking waiver of participation

   By t.haley, April 13, 2010
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   • 1.3k views
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   • t.haley
   • April 13, 2010

10. 404(a)(5) timing rule

    By Guest ceg73, December 18, 2012
    • 0 replies
    • 2.9k views
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    • Guest
    • December 18, 2012

11. Under 409A - Revising old distribution elections after 2005

    By Guest Iwonder, December 9, 2005
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    • 2.5k views
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    • Guest
    • December 9, 2005

12. Final Regs.

    By jpod, April 2, 2007
    • 0 replies
    • 1.5k views
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    • jpod
    • April 2, 2007

13. Good Reason and SRF

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

14. Reemployment and 409A

    By Guest elmo27, October 31, 2011
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    • 1.5k views
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    • Guest
    • October 31, 2011

15. Withholding and Reporting - SARs for Former Employees

    By ERISA-Bubs, April 17, 2013
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    • 2.9k views
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    • ERISA-Bubs
    • April 17, 2013

16. Change in Control

    By Guest MJ1, February 25, 2011
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    • 1.4k views
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    • Guest
    • February 25, 2011

17. separation from service

    By Guest JBauer, April 2, 2007
    • 0 replies
    • 1.8k views
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    • Guest
    • April 2, 2007

18. Multi-Year Consulting Agreement

    By Christine Roberts, September 23, 2011
    • 0 replies
    • 1.8k views
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    • Christine Roberts
    • September 23, 2011

19. Private Company SARs

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

20. Single Time and Form of Payment Question

    By Guest Lane, August 28, 2013
    • 0 replies
    • 3.3k views
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    • Guest
    • August 28, 2013

21. Loan Forgiveness and non-Employees

    By ERISA-Bubs, April 18, 2013
    • 0 replies
    • 4.3k views
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    • ERISA-Bubs
    • April 18, 2013

22. Reducing the required quantum of common ownership for a service recipient controlled group in the case of brother-sister companies

    By Luke Bailey, September 29, 2018   

    • 1.409a(h)(3)
    • 409a controlled group
    • 0 replies
    • 596 views
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    • Luke Bailey
    • September 29, 2018

23. Application to partners

    By Guest ENT, December 13, 2011
    • 0 replies
    • 1.4k views
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    • Guest
    • December 13, 2011

24. Acquisition and Aggregation

    By XTitan, November 14, 2008
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    • 1.1k views
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    • XTitan
    • November 14, 2008

25. Sale of Disregarded Entity - "Separation from Service"?

    By WestCoast, July 2, 2009
    • 0 replies
    • 2.5k views
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    • WestCoast
    • July 2, 2009

26. Too Late to Correct?

    By ERISA-Bubs, November 9, 2012
    • 0 replies
    • 2.8k views
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    • ERISA-Bubs
    • November 9, 2012

27. IPO -- Change in Control

    By Guest ppw, July 2, 2009
    • 0 replies
    • 3.6k views
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    • Guest
    • July 2, 2009

28. NQDCP for Salary Deferrals Only

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

29. Good article on employer requirements upon 409A violation?

    By Guest BL333, March 18, 2010
    • 0 replies
    • 1.3k views
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    • Guest
    • March 18, 2010

30. Elective Deferral Participants Not in Max Tax Bracket

    By Mark Whitelaw, December 3, 2013
    • 0 replies
    • 3.5k views
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    • Mark Whitelaw
    • December 3, 2013

31. Severance Benefit for Rank and File

    By Christine Roberts, January 28, 2012
    • 0 replies
    • 2.9k views
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    • Christine Roberts
    • January 28, 2012

32. 409A Violation -- Failure to Pay Installment Payments

    By Guest Subsequent Deferral, May 13, 2011
    • 0 replies
    • 1.5k views
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    • Guest
    • May 13, 2011

33. Question on 409A Income Inclusion / Jan 2009

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

34. 403B and IRA RMD catastrophe

    By Guest 401kguy, November 18, 2014
    • 0 replies
    • 1.3k views
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    • Guest
    • November 18, 2014

35. 409A and Best Interest Disclosure

    By Mark Whitelaw, March 27, 2020
    • 0 replies
    • 586 views
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    • Mark Whitelaw
    • March 27, 2020

36. Terminated and Rehired in Same Year

    By Guest Bjorn, February 9, 2006
    • 0 replies
    • 3.3k views
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    • Guest
    • February 9, 2006

37. guaranteed exercise price of options?

    By Guest Mr. Kite, January 8, 2009
    • 0 replies
    • 1.1k views
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    • Guest
    • January 8, 2009

38. Put option on an option?

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

39. NJ State Tax on 409a contributions

    By Guest Fnata58, January 27, 2014
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    • 2.9k views
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    • Guest
    • January 27, 2014

40. Pre-409A

    By ERISA-Bubs, December 28, 2012
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    • 3.2k views
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    • ERISA-Bubs
    • December 28, 2012

41. 409A - election when first eligible

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

42. LTIP

    By Guest JM123, August 6, 2010
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    • Guest
    • August 6, 2010

43. Factors in Determining 20% Service Level

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

44. Late Distributions

    By Guest Mr. Kite, January 9, 2009
    • 0 replies
    • 1.8k views
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    • Guest
    • January 9, 2009

45. Stock Purchase Program

    By jpod, February 23, 2010
    • 0 replies
    • 1k views
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    • jpod
    • February 23, 2010

46. Option Exercise Timing - different from Payment Timing right?

    By ERISAatty, November 8, 2011
    • 0 replies
    • 1.6k views
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    • ERISAatty
    • November 8, 2011

47. Extension of ISO vested options expiry date

    By Venus, August 8, 2021   

    • isop
    • isop expiry date
    • 0 replies
    • 576 views
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    • Venus
    • August 8, 2021

48. Tax Rate for Distributions to Beneficiaries

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

49. Subsequent Deferral 12 months effect rule

    By Guest Elkay, October 2, 2012
    • 0 replies
    • 4.3k views
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    • Guest
    • October 2, 2012

50. Brother-Sister Businesses Under Common Control

    By Guest Donaldson, February 13, 2008
    • 0 replies
    • 3.2k views
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    • Guest
    • February 13, 2008