409A Issues

666 topics in this forum

1. Plan Amendment to Change Default Form of Payment

   By Cowgirl83, September 21, 2022
   • 1 reply
   • 787 views
   • 
   • CuseFan
   • September 22, 2022

2. Bank Creates Holding Company What Part of 1.409A-3(i)(5) excludes it as Change in Control Event

   By Centerstage, March 6, 2023   

   • 409a
   • change in control
   • (and 2 more)

     Tagged with:

     • 409a
     • change in control
     • bank holding company
     • related party
   • 0 replies
   • 782 views
   • 
   • Centerstage
   • March 6, 2023

3. How to correct if no permissible payment event?

   By SundanceKid, March 3, 2025
   • 1 reply
   • 751 views
   • 
   • Artie M
   • March 6, 2025

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

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

5. Subject to 409A or No?

   By HTO, June 12, 2025
   • 3 replies
   • 701 views
   • 
   • HTO
   • June 24, 2025

6. 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
   • 690 views
   • 
   • RockyMountain
   • December 16, 2020

7. Replace severance benefit with incentive bonus under post-merger employment agreement

   By panther, January 7, 2020   

   • substitution
   • 1 reply
   • 687 views
   • 
   • CuseFan
   • January 7, 2020

8. Long-Term Bonus Plan - 409A Exempt vs. Non-Exempt

   By EBECatty, May 23, 2022
   • 0 replies
   • 675 views
   • 
   • EBECatty
   • May 23, 2022

9. DOL Advisory Opinion 2025-03A

   By austin3515, November 11, 2025
   • 5 replies
   • 661 views
   • 
   • Peter Gulia
   • November 12, 2025

10. "Become a party to sale agreement" as payment trigger?

    By kmhaab, December 11, 2020
    • 3 replies
    • 618 views
    • 
    • Luke Bailey
    • December 15, 2020

11. Plan Aggregation Rules of 1.409A-1(c)

    By David Olive, June 30, 2021
    • 0 replies
    • 617 views
    • 
    • David Olive
    • June 30, 2021

12. 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
    • 597 views
    • 
    • Luke Bailey
    • September 29, 2018

13. 409A and Best Interest Disclosure

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

14. Extension of ISO vested options expiry date

    By Venus, August 8, 2021   

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

15. Correction of SAR grant below FMV

    By erisageek1978, December 4, 2025
    • 0 replies
    • 305 views
    • 
    • erisageek1978
    • December 4, 2025

16. Is this a prohibited toggle?

    By HTO, February 5
    • 8 replies
    • 242 views
    • 
    • Peter Gulia
    • Tuesday at 12:34 AM
17. Rollovers

    Topic was moved to forum Distributions and Loans, Other than QDROs