409A Issues

664 topics in this forum

1. Subsequent Deferral 12 months effect rule

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

2. Termination of a plan without sufficient assets to pay all benefits

   By smm, August 3, 2007
   • 15 replies
   • 4.2k views
   • 
   • Guest
   • August 9, 2007

3. 409A separation pay

   By Locust, July 3, 2007
   • 11 replies
   • 4.2k views
   • 
   • Steelerfan
   • August 16, 2007

4. Separate Payments / Short Term Deferral

   By ERISA-Bubs, May 7, 2012
   • 7 replies
   • 4.1k views
   • 
   • jpod
   • May 9, 2012

5. 409a & Paid Annual Leave Cash-outs

   By Guest kimvb, January 25, 2006
   • 5 replies
   • 4.1k views
   • 
   • Guest
   • April 18, 2006

6. Amending Provisions to Comply with 409A in Cases of Death

   By 401 Chaos, September 8, 2008
   • 6 replies
   • 4.1k views
   • 
   • XTitan
   • September 9, 2008

7. Delayed Exercise Price for Stock Options Under 409A

   By 401 Chaos, January 3, 2006
   • 7 replies
   • 4.1k views
   • 
   • Steelerfan
   • October 20, 2006

8. Can rights under a NQDC plan be assignable to a Trust?

   By kmhaab, May 18, 2018   

   • 409a
   • assignable
   • (and 1 more)

     Tagged with:

     • 409a
     • assignable
     • nqdc
   • 7 replies
   • 4.1k views
   • 
   • TEL
   • May 22, 2018

9. Vested Restricted Stock Undervalued at Issuance

   By Guest Buzzman, June 4, 2013
   • 2 replies
   • 4k views
   • 
   • Chaz
   • June 5, 2013

10. Noncompete clause

    By Guest hsbander, July 6, 2006
    • 7 replies
    • 4k views
    • 
    • Everett Moreland
    • October 3, 2006

11. 6 Month Delay

    By XTitan, June 4, 2008
    • 10 replies
    • 4k views
    • 
    • Steelerfan
    • June 6, 2008

12. Calculating Severance Amounts Under 409A

    By 401 Chaos, February 7, 2006
    • 4 replies
    • 4k views
    • 
    • 401 Chaos
    • May 22, 2006

13. Adding a Permissible Distribution Event

    By jpod, August 2, 2006
    • 4 replies
    • 4k views
    • 
    • jpod
    • August 7, 2006

14. Delay in Vested SERP Distributions Upon CIC

    By Guest jhall, July 30, 2007
    • 10 replies
    • 3.9k views
    • 
    • Steelerfan
    • August 16, 2007

15. Choice of "Severance" Benefits

    By 401 Chaos, June 26, 2007
    • 19 replies
    • 3.9k views
    • 
    • 401 Chaos
    • June 29, 2007

16. When Are Commissions Earned?

    By Guest Exec Comp, April 3, 2012
    • 1 reply
    • 3.9k views
    • 
    • Ron Snyder
    • April 13, 2012

17. Single time and form of payment

    By Guest CABatty, August 28, 2007
    • 9 replies
    • 3.9k views
    • 
    • Steelerfan
    • September 26, 2007

18. Payment of benefits upon death - tie to life insurance?

    By Guest Seg, July 7, 2007
    • 8 replies
    • 3.8k views
    • 
    • Don Levit
    • July 16, 2007

19. Vacation Purchase Program

    By Chaz, August 28, 2007
    • 5 replies
    • 3.8k views
    • 
    • BeckyMiller
    • September 6, 2007

20. 409A: Going Concern

    By Guest awea, May 27, 2009
    • 7 replies
    • 3.8k views
    • 
    • XTitan
    • April 5, 2019

21. Replacing 409A plans/substitution

    By Guest thefades, April 2, 2010
    • 1 reply
    • 3.8k views
    • 
    • 401 Chaos
    • April 29, 2010

22. 409A - stock grant versus stok option

    By Guest JJ25, October 19, 2006
    • 5 replies
    • 3.8k views
    • 
    • Steelerfan
    • October 20, 2006

23. Valuation of Stock Options

    By Guest scheim, January 13, 2006
    • 2 replies
    • 3.8k views
    • 
    • BeckyMiller
    • January 26, 2006

24. Withholding on NQDC Paid by Third Party

    By ERISA-Bubs, January 28, 2013
    • 4 replies
    • 3.7k views
    • 
    • Guest
    • November 1, 2014

25. Document Failure Relief?

    By J Simmons, February 5, 2009
    • 13 replies
    • 3.7k views
    • 
    • Guest
    • January 5, 2010

26. 409A and 457(f) Big Picture

    By 401 Chaos, June 15, 2007
    • 10 replies
    • 3.7k views
    • 
    • Steelerfan
    • June 19, 2007

27. HELP! Reporting 409A Corrections

    By Guest ExecComp, May 16, 2013
    • 0 replies
    • 3.7k views
    • 
    • Guest
    • May 16, 2013

28. Severance Pay and Security Agreement

    By Guest MI-Attorney, July 5, 2007
    • 6 replies
    • 3.7k views
    • 
    • Steelerfan
    • July 9, 2007

29. Plan Termination and Intentional 409A Failure

    By kgr12, January 5, 2010
    • 6 replies
    • 3.6k views
    • 
    • Guest
    • January 5, 2010

30. Specified Employee --- Who is an officer?

    By Flight33, January 5, 2008
    • 3 replies
    • 3.6k views
    • 
    • J Simmons
    • March 11, 2008

31. Acceleration of vesting of a short term deferral

    By Locust, May 8, 2008
    • 5 replies
    • 3.6k views
    • 
    • Steelerfan
    • May 13, 2008

32. 162 Bonus Arrangement with Post-Separation Premiums

    By XTitan, August 29, 2008
    • 11 replies
    • 3.6k views
    • 
    • XTitan
    • September 5, 2008

33. Do I dare suggest that it's done at least one good thing?

    By Lori Friedman, January 9, 2006
    • 8 replies
    • 3.6k views
    • 
    • E as in ERISA
    • January 11, 2006

34. Notice 2008-115 and Form 941

    By Ken Davis, December 17, 2012
    • 0 replies
    • 3.6k views
    • 
    • Ken Davis
    • December 17, 2012

35. Completely Vested; Fired for Embezzlement; No Forfeiture for Cause Provision

    By dv13, September 3, 2014
    • 9 replies
    • 3.6k views
    • 
    • Guest
    • September 4, 2014

36. Discounted Stock Options

    By Chaz, June 10, 2007
    • 12 replies
    • 3.6k views
    • 
    • Steelerfan
    • June 17, 2007

37. IPO -- Change in Control

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

38. Extension of Option Expiration Dates Under 409A

    By Guest jhall, December 18, 2007
    • 0 replies
    • 3.5k views
    • 
    • Guest
    • December 18, 2007

39. Deferral of RSU Awards

    By ERISA-Bubs, June 12, 2015
    • 3 replies
    • 3.5k views
    • 
    • CompAtty
    • June 14, 2015

40. Elective Deferral Participants Not in Max Tax Bracket

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

41. Post Employment Consulting and Separation from Service

    By kgr12, January 25, 2018
    • 5 replies
    • 3.5k views
    • 
    • kgr12
    • February 1, 2018

42. Payment within a Given Year or a Given 90-Day Period

    By Yesrod5, January 11, 2014
    • 1 reply
    • 3.5k views
    • 
    • SycamoreFan
    • May 21, 2014

43. 457(f) Violation - Does it result in 409A penalty too?

    By WestCoast, January 24, 2011
    • 1 reply
    • 3.5k views
    • 
    • Guest
    • January 30, 2011

44. Rabbi Trust

    By Randy Watson, February 11, 2009
    • 3 replies
    • 3.4k views
    • 
    • Ron Snyder
    • February 14, 2009

45. 409A (and/or 457?) Issues as to Physician Employment Agreement

    By WestCoast, June 27, 2012
    • 3 replies
    • 3.4k views
    • 
    • jpod
    • June 29, 2012

46. Accelerating Payments under Short Term Deferral Exception

    By HCE, September 18, 2018
    • 3 replies
    • 3.4k views
    • 
    • Luke Bailey
    • September 18, 2018

47. Late Payment Following Death of Service Provider

    By kgr12, July 29, 2013
    • 0 replies
    • 3.4k views
    • 
    • kgr12
    • July 29, 2013

48. payment to deceased employees wife

    By Janice F, February 25, 2009
    • 6 replies
    • 3.4k views
    • 
    • Guest
    • February 26, 2009

49. 457(f) Plan

    By cdavis25, March 11, 2013
    • 4 replies
    • 3.4k views
    • 
    • cdavis25
    • March 21, 2013

50. Can You Change Payment Terms of Otherwise Exempt Severance Benefits?

    By 401 Chaos, January 12, 2010
    • 2 replies
    • 3.3k views
    • 
    • 401 Chaos
    • April 29, 2010