409A Issues

664 topics in this forum

1. Impermissible toggle?

   By Miner88, September 19, 2017   

   • change in control
   • toggle
   • (and 1 more)

     Tagged with:

     • change in control
     • toggle
     • 409a
   • 2 replies
   • 1.6k views
   • 
   • Miner88
   • September 19, 2017

2. Correction of Release Timing Language After Termination

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

3. 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

4. Non-profit

   By cdavis25, March 9, 2017
   • 1 reply
   • 1.7k views
   • 
   • jpod
   • March 9, 2017

5. Distributions to Independent Contractors

   By dv13, February 10, 2017
   • 0 replies
   • 816 views
   • 
   • dv13
   • February 10, 2017

6. Participant Inadvertently Deferred More Comp Than Available

   By Eric Taylor, January 20, 2017
   • 1 reply
   • 1.1k views
   • 
   • RussMorgan
   • February 10, 2017

7. Specified Employee Delay and Subsequent Changes to Distribution Election

   By ERISA-Bubs, December 20, 2016
   • 2 replies
   • 1.7k views
   • 
   • Louis Richey
   • December 21, 2016

8. 409A Plan Termination Following Change in Control

   By EBECatty, December 16, 2016
   • 2 replies
   • 2.8k views
   • 
   • EBECatty
   • December 16, 2016

9. Recommendation for 409A/457f Documents

   By austin3515, December 5, 2016
   • 2 replies
   • 1.2k views
   • 
   • austin3515
   • December 20, 2016

10. SROF

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

11. SROF Until Sale of Sister Corporation

    By EBECatty, August 11, 2016
    • 0 replies
    • 1k views
    • 
    • EBECatty
    • August 11, 2016

12. 457(f) distribution - can it be deferred into a 457(b) plan?

    By Pension Nerd, July 11, 2016
    • 0 replies
    • 1.1k views
    • 
    • Pension Nerd
    • July 11, 2016

13. Deferring Substantial Risk of Forfeiture Under Section 83

    By Carol V. Calhoun, July 11, 2016
    • 3 replies
    • 3.1k views
    • 
    • James B
    • July 20, 2016

14. Plan Sponsor solvency as Substantial Risk of Forfeiture

    By waid10, July 7, 2016
    • 10 replies
    • 2.1k views
    • 
    • Louis Richey
    • August 2, 2016

15. Nonqualified plan assets as collateral for loan?

    By dv13, June 21, 2016
    • 2 replies
    • 1.8k views
    • 
    • QDROphile
    • June 21, 2016

16. Payment Delays

    By ERISA-Bubs, June 14, 2016
    • 0 replies
    • 946 views
    • 
    • ERISA-Bubs
    • June 14, 2016

17. Payment trigger change.

    By ERISA-Bubs, June 13, 2016
    • 0 replies
    • 871 views
    • 
    • ERISA-Bubs
    • June 13, 2016

18. Safe Harbor Plan Mid Year Eligibility Amendment

    By XroadsTPA, June 9, 2016
    • 3 replies
    • 1.5k views
    • 
    • XroadsTPA
    • June 10, 2016

19. Alternative Payment Dates

    By jpod, June 2, 2016
    • 2 replies
    • 960 views
    • 
    • jpod
    • June 7, 2016

20. Endorsement Split Dollar and Carrier Alternate Term Rates

    By CaliBen, May 26, 2016   

    • split dollar
    • endorsement split dollar
    • (and 2 more)

      Tagged with:

      • split dollar
      • endorsement split dollar
      • economic benefit
      • alternate term rates
    • 1 reply
    • 1.1k views
    • 
    • Mark Whitelaw
    • May 28, 2016

21. Private Company SARs

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

22. Linked Plan Rules

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

23. Addition of a 'separation from service' event and 409A

    By kmhaab, May 9, 2016
    • 3 replies
    • 1.5k views
    • 
    • gc@chimentowebb.com
    • May 11, 2016

24. Amend SERP to pay upon Involuntary Termination?

    By kmhaab, May 7, 2016
    • 0 replies
    • 878 views
    • 
    • kmhaab
    • May 7, 2016

25. 457f Plan - Deferral Elections

    By austin3515, May 5, 2016
    • 13 replies
    • 2.2k views
    • 
    • Carol V. Calhoun
    • July 11, 2016

26. Subsequent Deferral Election - Change in Form of Payment

    By EBspecialist, April 4, 2016   

    • Subsequent deferral election
    • form of payment
    • (and 1 more)

      Tagged with:

      • Subsequent deferral election
      • form of payment
      • deferral changes
    • 1 reply
    • 2.4k views
    • 
    • XTitan
    • April 4, 2016

27. SAR agreement payable upon CIC

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

28. Paying FICA

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

29. Change in Control upon death of sole shareholder?

    By Gudgergirl, February 22, 2016
    • 1 reply
    • 1.5k views
    • 
    • Blackbirch
    • February 23, 2016

30. 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
    • 784 views
    • 
    • ERISA-Bubs
    • February 18, 2016

31. Nonqualified Plan Elective Deferral Amount

    By Atila, February 5, 2016   

    • Deferral
    • 409A
    • 4 replies
    • 3.1k views
    • 
    • Mark Whitelaw
    • February 8, 2016

32. Lump-sum to 5 annual installments

    By austin3515, January 20, 2016
    • 3 replies
    • 1.1k views
    • 
    • XTitan
    • January 20, 2016

33. Second Elections

    By jpod, January 16, 2016
    • 3 replies
    • 1.1k views
    • 
    • EBECatty
    • January 18, 2016

34. Death/Disability as a 409A Substantial Risk of Forfeiture

    By EBECatty, January 14, 2016
    • 0 replies
    • 2.2k views
    • 
    • EBECatty
    • January 14, 2016

35. 27th Payroll in 2015 and 409A

    By dv13, January 13, 2016
    • 4 replies
    • 1.7k views
    • 
    • K2retire
    • January 18, 2016

36. Correcting a 409A Error

    By ERISA-Bubs, December 18, 2015
    • 4 replies
    • 2k views
    • 
    • XTitan
    • December 28, 2015

37. 409A - Change in Payment Formula

    By Guest vdh2014, October 15, 2015   

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

38. Permissible payment event

    By mariemonroe, October 14, 2015
    • 6 replies
    • 2.1k views
    • 
    • 401 Chaos
    • December 17, 2015

39. Does anyone understand IRS Answer to ABA Q&A #13 on 409A?

    By Centerstage, September 16, 2015   

    • 409A; One time and form
    • 4 replies
    • 1.5k views
    • 
    • Centerstage
    • September 18, 2015

40. Unforeseeable emergencies amendment

    By randagulp, September 8, 2015   

    • 409A
    • emergency
    • (and 1 more)

      Tagged with:

      • 409A
      • emergency
      • amendment
    • 1 reply
    • 1.2k views
    • 
    • randagulp
    • September 8, 2015

41. Creative Alternative to Non-Assignment in a 409A Plan

    By dv13, August 5, 2015
    • 4 replies
    • 2.3k views
    • 
    • Peter Gulia
    • August 6, 2015

42. Cannot Locate Beneficiary

    By dv13, June 15, 2015
    • 10 replies
    • 2.5k views
    • 
    • justasking
    • July 22, 2015

43. Deferral of RSU Awards

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

44. Can our subsidary pay our NQDC obligation?

    By ERISA-Bubs, May 28, 2015
    • 4 replies
    • 1.2k views
    • 
    • EBECatty
    • June 11, 2015

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

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

46. 409A Change in Control loophole?

    By dv13, May 19, 2015
    • 3 replies
    • 1.3k views
    • 
    • dv13
    • May 20, 2015

47. Earn Out After Noncompliant CIC Event?

    By EBECatty, April 19, 2015
    • 1 reply
    • 2.5k views
    • 
    • Blackbirch
    • April 30, 2015

48. Subsidized COBRA

    By JJRetirement, March 24, 2015   

    • amendment
    • COBRA
    • 0 replies
    • 2.6k views
    • 
    • JJRetirement
    • March 24, 2015

49. 409A - need to cancel deferral election

    By benefitsguru, March 2, 2015
    • 3 replies
    • 1.7k views
    • 
    • QDROphile
    • March 2, 2015

50. 457(f) Plan - Substantial Risk of Forfeiture

    By austin3515, March 2, 2015
    • 13 replies
    • 3.2k views
    • 
    • austin3515
    • March 3, 2015