409A Issues

664 topics in this forum

1. 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

2. Constructive Receipt

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

3. Treatment of Deferral Elections After Plan Termination

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

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

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

5. Alternative Method of Determining Specified Employees

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

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

   By SycamoreFan, January 23, 2012
   • 0 replies
   • 1.4k views
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   • SycamoreFan
   • January 23, 2012

7. Linked Plan Rules

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

8. revoking waiver of participation

   By t.haley, April 13, 2010
   • 0 replies
   • 1.2k views
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   • t.haley
   • April 13, 2010

9. 404(a)(5) timing rule

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

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

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

11. Final Regs.

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

12. Good Reason and SRF

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

13. Reemployment and 409A

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

14. Withholding and Reporting - SARs for Former Employees

    By ERISA-Bubs, April 17, 2013
    • 0 replies
    • 2.8k views
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    • ERISA-Bubs
    • April 17, 2013

15. Change in Control

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

16. separation from service

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

17. Multi-Year Consulting Agreement

    By Christine Roberts, September 23, 2011
    • 0 replies
    • 1.7k views
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    • Christine Roberts
    • September 23, 2011

18. Private Company SARs

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

19. 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

20. Loan Forgiveness and non-Employees

    By ERISA-Bubs, April 18, 2013
    • 0 replies
    • 4.2k views
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    • ERISA-Bubs
    • April 18, 2013

21. 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
    • 567 views
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    • Luke Bailey
    • September 29, 2018

22. Application to partners

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

23. Acquisition and Aggregation

    By XTitan, November 14, 2008
    • 0 replies
    • 1k views
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    • XTitan
    • November 14, 2008

24. 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

25. Too Late to Correct?

    By ERISA-Bubs, November 9, 2012
    • 0 replies
    • 2.7k views
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    • ERISA-Bubs
    • November 9, 2012

26. IPO -- Change in Control

    By Guest ppw, July 2, 2009
    • 0 replies
    • 3.5k views
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    • Guest
    • July 2, 2009

27. NQDCP for Salary Deferrals Only

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

28. 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

29. 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

30. 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

31. 409A Violation -- Failure to Pay Installment Payments

    By Guest Subsequent Deferral, May 13, 2011
    • 0 replies
    • 1.4k views
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    • Guest
    • May 13, 2011

32. 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

33. 403B and IRA RMD catastrophe

    By Guest 401kguy, November 18, 2014
    • 0 replies
    • 1.2k views
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    • Guest
    • November 18, 2014

34. 409A and Best Interest Disclosure

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

35. 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

36. guaranteed exercise price of options?

    By Guest Mr. Kite, January 8, 2009
    • 0 replies
    • 1k views
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    • Guest
    • January 8, 2009

37. 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

38. NJ State Tax on 409a contributions

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

39. Pre-409A

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

40. 409A - election when first eligible

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

41. LTIP

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

42. Factors in Determining 20% Service Level

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

43. Late Distributions

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

44. Stock Purchase Program

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

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

    By ERISAatty, November 8, 2011
    • 0 replies
    • 1.5k views
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    • ERISAatty
    • November 8, 2011

46. Extension of ISO vested options expiry date

    By Venus, August 8, 2021   

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

47. 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

48. Subsequent Deferral 12 months effect rule

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

49. 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

50. Amending 457(f) Plan

    By Guest jdsmith, January 27, 2010
    • 0 replies
    • 1.2k views
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    • Guest
    • January 27, 2010