409A Issues

665 topics in this forum

1. Amending plan to change definition of Retirement Age - Impact?

   By JA, December 4, 2024
   • 5 replies
   • 1.3k views
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   • CuseFan
   • December 5, 2024

2. 162(m) - Performance-based comp

   By Guest JTL, March 18, 2008
   • 4 replies
   • 2.3k views
   • 
   • Guest
   • March 29, 2008

3. Successive NQDC Plans

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

4. Identifying Payment Event under 409A

   By kmhaab, October 7, 2021
   • 4 replies
   • 1.3k views
   • 
   • Luke Bailey
   • November 1, 2021

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

   By Centerstage, September 16, 2015   

   • 409A; One time and form
   • 4 replies
   • 1.6k views
   • 
   • Centerstage
   • September 18, 2015

6. Notice 2010-6 Disclosure of "amount involved"

   By Guest usafa89, January 29, 2010
   • 4 replies
   • 2.7k views
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   • Guest
   • January 25, 2011

7. Vesting upon Change in Control

   By austin3515, December 31, 2019
   • 4 replies
   • 1.2k views
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   • Bob the Swimmer
   • January 2, 2020

8. Can our subsidary pay our NQDC obligation?

   By ERISA-Bubs, May 28, 2015
   • 4 replies
   • 1.3k views
   • 
   • EBECatty
   • June 11, 2015

9. 409A

   By Guest RJW, September 9, 2008
   • 4 replies
   • 1.8k views
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   • Chaz
   • September 11, 2008

10. 2008-113

    By Guest MJ1, March 9, 2011
    • 4 replies
    • 1.6k views
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    • Guest
    • May 12, 2011

11. 27th Payroll in 2015 and 409A

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

12. Missing Participant

    By Miner88, March 31, 2010
    • 4 replies
    • 1.9k views
    • 
    • rcline46
    • May 24, 2010

13. Violation of 409A: Effect on Grandfathered Amounts

    By Guest BRich, February 2, 2007
    • 4 replies
    • 2.7k views
    • 
    • Guest
    • February 12, 2007

14. Attempt to "buy out" a promise of "lifetime benefits" under severance agreements - impermissible 409A acceleration?

    By Jaded, June 17, 2024
    • 4 replies
    • 1.5k views
    • 
    • acm_acm
    • June 19, 2024

15. Revoke Election While in Original Election Period

    By Guest mbw, January 24, 2008
    • 4 replies
    • 2.1k views
    • 
    • Steelerfan
    • January 25, 2008

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

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

17. Effective Date as 01/01/05

    By Guest Guy Incognito, February 28, 2008
    • 4 replies
    • 1.8k views
    • 
    • Guest
    • February 29, 2008

18. Deferral Feature in Exempt Stock Right?

    By EBECatty, May 29, 2018
    • 4 replies
    • 1.5k views
    • 
    • EBECatty
    • May 30, 2018

19. Legally binding right

    By Ken Davis, June 24, 2009
    • 4 replies
    • 2k views
    • 
    • Guest
    • June 24, 2009

20. cancellation of prior deferrals (surrender)

    By Guest Richard Tennenbaum, February 9, 2010
    • 4 replies
    • 1.5k views
    • 
    • QDROphile
    • February 9, 2010

21. Employer "call" option

    By jpod, May 17, 2013
    • 4 replies
    • 4.8k views
    • 
    • 401 Chaos
    • May 17, 2013

22. 409A plan for former employees?

    By mariemonroe, November 7, 2018
    • 4 replies
    • 1.6k views
    • 
    • mariemonroe
    • November 9, 2018

23. Grandfathered Amount - Deferrals Always Vested

    By Christine Roberts, December 30, 2008
    • 4 replies
    • 1.5k views
    • 
    • Christine Roberts
    • January 1, 2009

24. Amendment to delay time of payment

    By Guest long, May 28, 2009
    • 4 replies
    • 2.2k views
    • 
    • J Simmons
    • June 8, 2009

25. Adding a Permissible Distribution Event

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

26. Can document correction restore 409A exception?

    By Guest 409 eh?, October 25, 2010
    • 4 replies
    • 1.7k views
    • 
    • Guest
    • January 21, 2011

27. Can a SERP be rolled over into Phantom Stock?

    By kmhaab, January 11, 2019
    • 4 replies
    • 1.5k views
    • 
    • TheRealSteve72
    • May 17, 2019

28. Plan obligation to allow distribution election changes per 409A

    By Guest strap hanger, August 31, 2006
    • 4 replies
    • 2.3k views
    • 
    • namealreadyinuse
    • September 6, 2006

29. Establish new plan in november 2006

    By Guest IRISH79, October 25, 2006
    • 4 replies
    • 2.3k views
    • 
    • Steelerfan
    • March 2, 2007

30. FICA Taxes on Employer Contributions

    By HCE, July 24, 2025
    • 4 replies
    • 1k views
    • 
    • Artie M
    • July 28, 2025

31. Notice 2010-6

    By Guest JM123, November 26, 2010
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • January 21, 2011

32. Nonqualified Plan Elective Deferral Amount

    By Atila, February 5, 2016   

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

33. Subsequent Deferral Election

    By Steamboat, July 18, 2023
    • 4 replies
    • 1.3k views
    • 
    • LRRichey
    • July 21, 2023

34. Calculating Severance Amounts Under 409A

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

35. Year of Failure - Vesting Date or Payment Date?

    By kmhaab, December 14, 2020
    • 4 replies
    • 1.1k views
    • 
    • gc@chimentowebb.com
    • December 20, 2020

36. Substantial Risk of Forfeiture and 457(f)

    By Randy Watson, October 29, 2007
    • 4 replies
    • 1.4k views
    • 
    • Randy Watson
    • October 29, 2007

37. Use of 409A Transition Relief to Terminate SERP this Year and Pay Next Year

    By EGB, November 17, 2008
    • 4 replies
    • 2.6k views
    • 
    • EGB
    • November 18, 2008

38. Withholding on NQDC Paid by Third Party

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

39. 457(f) Plan

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

40. Change in Control Definition

    By Guest BWH, March 18, 2009
    • 4 replies
    • 6.2k views
    • 
    • Everett Moreland
    • March 18, 2009

41. Is a plan administrator considered a fiduciary

    By Guest Iwonder, May 8, 2008
    • 4 replies
    • 2.8k views
    • 
    • Chaz
    • May 11, 2008

42. Correcting a 409A Error

    By ERISA-Bubs, December 18, 2015
    • 4 replies
    • 2.1k views
    • 
    • XTitan
    • December 28, 2015

43. Can you reduce the deferred compensation benefit?

    By panther, October 23, 2020   

    • 409a; one time and form
    • 4 replies
    • 1.2k views
    • 
    • panther
    • October 23, 2020

44. Use of Transaction Based Compensation Exception with an LLC

    By EGB, March 3, 2011
    • 4 replies
    • 4.3k views
    • 
    • EGB
    • May 5, 2011

45. Prohibited Transactions

    By Guest Msawalski, March 20, 2014
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • March 24, 2014

46. Hopeless?

    By Randy Watson, January 27, 2010
    • 4 replies
    • 1.8k views
    • 
    • jpod
    • March 11, 2010

47. Change Non-Account Balance to Account Balance

    By EBECatty, April 7, 2021
    • 4 replies
    • 901 views
    • 
    • Luke Bailey
    • April 9, 2021

48. Option Exercise Price

    By EBECatty, February 8, 2022
    • 3 replies
    • 888 views
    • 
    • Luke Bailey
    • February 9, 2022

49. Safe Harbor Plan Mid Year Eligibility Amendment

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

50. Freezing deferrals

    By Guest Erisanubee, January 13, 2009
    • 3 replies
    • 2.3k views
    • 
    • QDROphile
    • February 13, 2009