409A Issues

664 topics in this forum

1. payment to deceased employees wife

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

2. Two Times Pay for Separation Pay Plans

   By 401 Chaos, June 4, 2007
   • 6 replies
   • 2.4k views
   • 
   • Steelerfan
   • June 7, 2007

3. confused by terminology

   By Guest cac1134, February 16, 2007
   • 6 replies
   • 2.5k views
   • 
   • Steelerfan
   • February 28, 2007

4. Severance Pay and Security Agreement

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

5. Short-Term Deferral Rule

   By Christine Roberts, August 6, 2007
   • 6 replies
   • 2.5k views
   • 
   • Christine Roberts
   • August 7, 2007

6. Adding Distribution Options

   By Mike31, October 28, 2019
   • 6 replies
   • 1.2k views
   • 
   • XTitan
   • October 31, 2019

7. Employer Change Match % Mid-Year

   By ERISA-Bubs, November 8, 2011
   • 6 replies
   • 2.7k views
   • 
   • Just Me
   • January 9, 2012

8. Can a NQDC Plan be spun off?

   By calexbraska, June 28, 2018
   • 6 replies
   • 2.8k views
   • 
   • Luke Bailey
   • July 6, 2018

9. Correction of Release Timing Language After Termination

   By 401 Chaos, August 31, 2017
   • 5 replies
   • 1.7k views
   • 
   • 401 Chaos
   • September 7, 2017

10. Payment Amount Based on Appraised Value of Company

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

11. Short-Term Deferral

    By jpod, October 14, 2014
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • October 30, 2014

12. Amending Change in Control Payouts Under 409A

    By 401 Chaos, March 27, 2010
    • 5 replies
    • 5.5k views
    • 
    • 401 Chaos
    • April 5, 2010

13. Paying FICA

    By ERISA-Bubs, March 1, 2016
    • 5 replies
    • 1.7k views
    • 
    • jpod
    • March 2, 2016

14. Can I reduce a CIC payment and pay a bonus today equal to the reduction?

    By ERISA-Bubs, December 12, 2014
    • 5 replies
    • 2.4k views
    • 
    • Blackbirch
    • January 20, 2015

15. 409a & Paid Annual Leave Cash-outs

    By Guest kimvb, January 25, 2006
    • 5 replies
    • 4.2k views
    • 
    • Guest
    • April 18, 2006

16. Non-account balance plan value in liquidation

    By EBECatty, November 30, 2022
    • 5 replies
    • 1.2k views
    • 
    • EBECatty
    • December 3, 2022

17. Health coverage post-employment

    By Guest JMN, October 15, 2011
    • 5 replies
    • 2.1k views
    • 
    • 401 Chaos
    • October 18, 2011

18. Valid payment schedule?

    By Guest Salvador A Mander, October 15, 2011
    • 5 replies
    • 1.5k views
    • 
    • JanetM
    • November 29, 2011

19. Bonus to pay option exercise cost

    By sdcurt, January 15, 2020
    • 5 replies
    • 2.5k views
    • 
    • Luke Bailey
    • January 16, 2020

20. Election in First Year of Eligibility

    By Miner88, November 5, 2008
    • 5 replies
    • 1.8k views
    • 
    • Just Me
    • November 12, 2008

21. Transaction bonus not linked to employment status

    By Lawful Citizen, March 2, 2024
    • 5 replies
    • 2.3k views
    • 
    • Lawful Citizen
    • March 7, 2024

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

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

23. Form W-2 and 409A

    By Guest andmik, December 2, 2005
    • 5 replies
    • 5.8k views
    • 
    • SoCalActuary
    • January 5, 2006

24. Stock Valuation as Measure of Plan Account

    By Guest Lane, October 20, 2010
    • 5 replies
    • 1.6k views
    • 
    • Guest
    • January 21, 2011

25. 409A - stock grant versus stok option

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

26. 409A Taxation of Specified Employees

    By Guest ERISAQUEEN, December 13, 2006
    • 5 replies
    • 2.9k views
    • 
    • Steelerfan
    • February 27, 2007

27. Death as Forfeiture Event?

    By ERISAatty, May 6, 2011
    • 5 replies
    • 2k views
    • 
    • Guest
    • May 28, 2011

28. amend formula in NQDC Plan

    By mariemonroe, September 18, 2018
    • 5 replies
    • 896 views
    • 
    • XTitan
    • September 21, 2018

29. Can we still pay a benefit that is supposed to be forfeited?

    By ERISA-Bubs, August 2, 2017
    • 5 replies
    • 1.3k views
    • 
    • Luke Bailey
    • August 3, 2017

30. Correction of Discounted Stock Options

    By 401 Chaos, April 29, 2009
    • 5 replies
    • 5.1k views
    • 
    • 401 Chaos
    • April 30, 2009

31. Vacation Purchase Program

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

32. DOL Advisory Opinion 2025-03A

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

33. SROF

    By JustMe, September 16, 2016
    • 5 replies
    • 1.9k views
    • 
    • jpod
    • October 5, 2016

34. Using Release of Claims as Trigger for Installment Severance Payments

    By 401 Chaos, August 29, 2007
    • 5 replies
    • 2.7k views
    • 
    • Steelerfan
    • August 31, 2007

35. Stock Repurchase at Retirement

    By Guest 409A newbie, March 30, 2012
    • 5 replies
    • 3.1k views
    • 
    • jpod
    • April 3, 2012

36. Does modification in NQDC impact Separation of Service date

    By jpstl, August 8, 2022
    • 5 replies
    • 868 views
    • 
    • jpstl
    • August 10, 2022

37. Are 457(f) plans subject to ERISA?

    By Guest Bearlee, May 30, 2008
    • 5 replies
    • 7.2k views
    • 
    • Steelerfan
    • May 30, 2008

38. SAR agreement payable upon CIC

    By beartd, March 23, 2016
    • 5 replies
    • 1.3k views
    • 
    • jpod
    • March 25, 2016

39. 409a distribution

    By Guest MikeAIGFA, February 7, 2008
    • 5 replies
    • 2k views
    • 
    • Steelerfan
    • February 8, 2008

40. 409A

    By Guest lvegas, November 14, 2008
    • 5 replies
    • 1.9k views
    • 
    • QDROphile
    • November 18, 2008

41. Earned and vested before 2005?

    By J Simmons, October 29, 2007
    • 5 replies
    • 1.6k views
    • 
    • Everett Moreland
    • October 31, 2007

42. Will similar awards in different years be aggregated?

    By ERISA-Bubs, November 20, 2017
    • 5 replies
    • 1.5k views
    • 
    • Luke Bailey
    • November 22, 2017

43. W2 reportiing

    By cripp12, January 22, 2010
    • 5 replies
    • 2.1k views
    • 
    • XTitan
    • January 25, 2010

44. Elective deferrals subject to a substantial risk of forfeiture?

    By ERISA guy, August 23, 2022
    • 5 replies
    • 974 views
    • 
    • ERISA guy
    • August 26, 2022

45. Acceleration of vesting of a short term deferral

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

46. Phantom Stock Plan

    By 401 Chaos, April 9, 2009
    • 5 replies
    • 5.2k views
    • 
    • 401 Chaos
    • April 15, 2009

47. If I amend my plan to correct it, will my amended plan still be subject to penalties due to plan aggregation?

    By ERISA-Bubs, February 17, 2016
    • 5 replies
    • 787 views
    • 
    • ERISA-Bubs
    • February 18, 2016

48. Can you amend plan to add a form of payment

    By mariemonroe, May 19, 2015
    • 5 replies
    • 2.5k views
    • 
    • XTitan
    • November 10, 2015

49. Base Salary - Employment Agreement

    By Guest shaul, February 3, 2012
    • 5 replies
    • 1.6k views
    • 
    • ERISA-Bubs
    • February 24, 2012

50. Post Employment Consulting and Separation from Service

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