409A Issues

666 topics in this forum

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

   By 401 Chaos, January 12, 2010
   • 2 replies
   • 3.4k views
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   • 401 Chaos
   • April 29, 2010

2. What happens when a top hat participant is demoted?

   By Guest newtobenefits, September 26, 2008
   • 10 replies
   • 3.4k views
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   • QDROphile
   • September 30, 2008

3. Plan Aggregation

   By Guest jmb0110, June 14, 2007
   • 9 replies
   • 3.4k views
   • 
   • Steelerfan
   • August 28, 2007

4. Annualized Partial-Year Compensation

   By Guest mbw, August 21, 2007
   • 9 replies
   • 3.4k views
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   • Guest
   • September 15, 2008

5. 1.409A-3(d) and Installments. Insights?

   By ERISAatty, April 12, 2012
   • 1 reply
   • 3.4k views
   • 
   • Draper55
   • May 10, 2012

6. Deferring Substantial Risk of Forfeiture Under Section 83

   By Carol V. Calhoun, July 11, 2016
   • 3 replies
   • 3.3k views
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   • James B
   • July 20, 2016

7. 457(f) Plan - Substantial Risk of Forfeiture

   By austin3515, March 2, 2015
   • 13 replies
   • 3.3k views
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   • austin3515
   • March 3, 2015

8. Plan Amendment to Change Time and Form of Payment

   By Guest rjohnson, June 21, 2011
   • 3 replies
   • 3.3k views
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   • Guest
   • July 22, 2011

9. 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

10. 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

11. "Good Reason" Severance & Time of Payment

    By Guest crs, September 4, 2006
    • 8 replies
    • 3.3k views
    • 
    • Just Me
    • September 14, 2006

12. Split Dollar Arrangement Exceptions to 409A

    By Just Me, December 21, 2005
    • 1 reply
    • 3.3k views
    • 
    • Guest
    • December 23, 2005

13. IPO

    By Guest Guy Incognito, September 18, 2007
    • 7 replies
    • 3.3k views
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    • Guest
    • November 30, 2007

14. Bonus in Connection with Stock Option Exercise

    By SycamoreFan, June 22, 2012
    • 0 replies
    • 3.2k views
    • 
    • SycamoreFan
    • June 22, 2012

15. Subsequent Deferral on PART of a Payment

    By ERISA-Bubs, July 16, 2012
    • 1 reply
    • 3.2k views
    • 
    • Guest
    • July 23, 2012

16. Plan Terminations

    By jpod, April 2, 2009
    • 9 replies
    • 3.2k views
    • 
    • Guest
    • April 6, 2009

17. Reimbursement of Health Insurance Expenses Beyond COBRA Period

    By 401 Chaos, August 16, 2007
    • 2 replies
    • 3.2k views
    • 
    • 401 Chaos
    • August 16, 2007

18. Brother-Sister Businesses Under Common Control

    By Guest Donaldson, February 13, 2008
    • 0 replies
    • 3.2k views
    • 
    • Guest
    • February 13, 2008

19. Nonqualified Plan Elective Deferral Amount

    By Atila, February 5, 2016   

    • Deferral
    • 409A
    • 4 replies
    • 3.2k views
    • 
    • Mark Whitelaw
    • February 8, 2016

20. Pre-409A

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

21. Stock Repurchase at Retirement

    By Guest 409A newbie, March 30, 2012
    • 5 replies
    • 3.2k views
    • 
    • jpod
    • April 3, 2012

22. 409A

    By Guest woodchuck, December 13, 2007
    • 14 replies
    • 3.2k views
    • 
    • Steelerfan
    • January 3, 2008

23. Definition of Insider

    By Guest awea, June 21, 2012
    • 0 replies
    • 3.2k views
    • 
    • Guest
    • June 21, 2012

24. Incorporation of definitions by reference

    By Guest CABatty, October 15, 2007
    • 10 replies
    • 3.2k views
    • 
    • Guest
    • October 17, 2007

25. Does amendment of a benefit formula violate 409A?

    By smm, April 24, 2009
    • 3 replies
    • 3.2k views
    • 
    • Guest
    • May 7, 2009

26. Split Dollar

    By Randy Watson, May 29, 2007
    • 11 replies
    • 3.2k views
    • 
    • Randy Watson
    • June 13, 2007

27. State Law Penalties

    By Guest mbw, July 18, 2007
    • 6 replies
    • 3.2k views
    • 
    • Steelerfan
    • July 19, 2007

28. Promise to grant options in the future

    By Guest ABC, July 3, 2012
    • 1 reply
    • 3.2k views
    • 
    • Guest
    • July 5, 2012

29. Differnt Distribution Schedule for Voluntary vs. Involuntary Terminations?

    By 401 Chaos, December 23, 2009
    • 9 replies
    • 3.1k views
    • 
    • Just Me
    • December 30, 2009

30. No 409A disclosure reporting for 2005

    By Guest George Chimento, December 8, 2005
    • 2 replies
    • 3.1k views
    • 
    • E as in ERISA
    • December 12, 2005

31. ISO: Extended Expiration Date and Section 409A Consequence

    By Guest KingWilson, January 30, 2014
    • 0 replies
    • 3.1k views
    • 
    • Guest
    • January 30, 2014

32. Successive NQDC Plans

    By Guest rjohnson, August 27, 2012
    • 4 replies
    • 3.1k views
    • 
    • Guest
    • October 17, 2012

33. Additional of distribution trigger

    By EGB, August 29, 2007
    • 10 replies
    • 3.1k views
    • 
    • Steelerfan
    • August 30, 2007

34. 20% additional tax

    By Ken Davis, May 1, 2007
    • 10 replies
    • 3k views
    • 
    • Steelerfan
    • May 25, 2007

35. alternate payout forms for DB SERPs

    By Guest JBauer, March 14, 2007
    • 9 replies
    • 3k views
    • 
    • Steelerfan
    • April 4, 2007

36. amending definition of "change in control"

    By Gudgergirl, October 22, 2012
    • 0 replies
    • 3k views
    • 
    • Gudgergirl
    • October 22, 2012

37. Grandfathered Plan: Material modification (operational failure)

    By Guest meeh3704, April 20, 2009
    • 2 replies
    • 3k views
    • 
    • jpod
    • April 21, 2009

38. Stock Option Question

    By Guest cac1134, February 23, 2007
    • 10 replies
    • 3k views
    • 
    • Steelerfan
    • March 1, 2007

39. Plan Document

    By PFranckowiak, May 14, 2012
    • 2 replies
    • 3k views
    • 
    • Peanut Butter Man
    • June 6, 2012

40. Basic Severance Plan Exempt from 409A

    By 401 Chaos, December 22, 2008
    • 10 replies
    • 3k views
    • 
    • Guest
    • February 16, 2009

41. Is it a Top Hat Plan or Excess Benefit Plan?

    By Alex Daisy, December 23, 2008
    • 2 replies
    • 3k views
    • 
    • J Simmons
    • December 23, 2008

42. Valuation of Options

    By Randy Watson, April 27, 2007
    • 11 replies
    • 3k views
    • 
    • Locust
    • May 9, 2007

43. Definition of "applicable covered employee"

    By Guest W Waldan Lloyd, November 17, 2009
    • 2 replies
    • 3k views
    • 
    • Ron Snyder
    • November 18, 2009

44. 409A Same Desk Rule

    By Jeff Kirtner, September 29, 2010
    • 1 reply
    • 3k views
    • 
    • Guest
    • September 29, 2010

45. Severance Benefit for Rank and File

    By Christine Roberts, January 28, 2012
    • 0 replies
    • 2.9k views
    • 
    • Christine Roberts
    • January 28, 2012

46. 404(a)(5) timing rule

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

47. Retaining Discretion Over Early Retirement Benefits

    By 401 Chaos, December 10, 2008
    • 9 replies
    • 2.9k views
    • 
    • 401 Chaos
    • June 16, 2010

48. qualified plan/non qualified plan

    By k man, March 13, 2008
    • 7 replies
    • 2.9k views
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    • Steelerfan
    • March 20, 2008

49. Similar Plans w/in 3 years of Plan Termination

    By Guest thefades, June 13, 2012
    • 1 reply
    • 2.9k views
    • 
    • gc@chimentowebb.com
    • June 14, 2012

50. Distributions to Independent Contractor

    By Guest annem99, July 13, 2012
    • 0 replies
    • 2.9k views
    • 
    • Guest
    • July 13, 2012