409A Issues

664 topics in this forum

1. 409A Taxation of Specified Employees

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

2. NJ State Tax on 409a contributions

   By Guest Fnata58, January 27, 2014
   • 0 replies
   • 2.9k views
   • 
   • Guest
   • January 27, 2014

3. Retaining Discretion Over Early Retirement Benefits

   By 401 Chaos, December 10, 2008
   • 9 replies
   • 2.8k views
   • 
   • 401 Chaos
   • June 16, 2010

4. Termination/Acceleration

   By Randy Watson, November 14, 2008
   • 1 reply
   • 2.8k views
   • 
   • Guest
   • February 27, 2009

5. Subsequent Deferral and "Later of" Language

   By Christine Roberts, April 24, 2010
   • 3 replies
   • 2.8k views
   • 
   • XTitan
   • April 27, 2010

6. Withholding and Reporting - SARs for Former Employees

   By ERISA-Bubs, April 17, 2013
   • 0 replies
   • 2.8k views
   • 
   • ERISA-Bubs
   • April 17, 2013

7. Is a plan administrator considered a fiduciary

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

8. Linked Plans

   By Randy Watson, January 5, 2006
   • 1 reply
   • 2.8k views
   • 
   • Guest
   • March 8, 2006

9. Installment Payments under 409A

   By Guest PBJ, October 10, 2007
   • 2 replies
   • 2.8k views
   • 
   • gc@chimentowebb.com
   • October 20, 2007

10. Tax Reporting

    By ERISA-Bubs, December 20, 2012
    • 1 reply
    • 2.8k views
    • 
    • Guest
    • December 20, 2012

11. Applicable corporation for effective Change in Control

    By Guest CABatty, September 7, 2007
    • 1 reply
    • 2.8k views
    • 
    • IRA
    • February 20, 2008

12. Stock Option Exercise Period

    By jpod, January 14, 2013
    • 1 reply
    • 2.8k views
    • 
    • 401 Chaos
    • January 14, 2013

13. 409A Plan Termination Following Change in Control

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

14. Service Recipient Discretion

    By Guest ebenny, November 26, 2012
    • 0 replies
    • 2.8k views
    • 
    • Guest
    • November 26, 2012

15. Can a NQDC Plan be spun off?

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

16. Moving Expense Reimbursement subject to 409A?

    By J Simmons, February 26, 2008
    • 2 replies
    • 2.7k views
    • 
    • Guest
    • March 6, 2008

17. Short Term Deferral and Multiple Payment Events

    By ERISA-Bubs, May 8, 2012
    • 1 reply
    • 2.7k views
    • 
    • ERISA-Bubs
    • May 14, 2012

18. Too Late to Correct?

    By ERISA-Bubs, November 9, 2012
    • 0 replies
    • 2.7k views
    • 
    • ERISA-Bubs
    • November 9, 2012

19. Substantial Risk of Forfeiture

    By Guest John Nelson, February 14, 2006
    • 1 reply
    • 2.7k views
    • 
    • E as in ERISA
    • February 14, 2006

20. Restricted Stock Units

    By Chaz, December 8, 2012
    • 0 replies
    • 2.7k views
    • 
    • Chaz
    • December 8, 2012

21. Change of Control

    By jpod, January 7, 2010
    • 1 reply
    • 2.7k views
    • 
    • Everett Moreland
    • January 7, 2010

22. Stock Appreciation Rights

    By Guest jshirkey, August 7, 2008
    • 2 replies
    • 2.7k views
    • 
    • Guest
    • November 24, 2008

23. Short Term Deferral

    By Guest Buzzman, February 16, 2009
    • 2 replies
    • 2.7k views
    • 
    • Guest
    • February 17, 2009

24. 409A Tax Reporting

    By ERISA-Bubs, January 17, 2013
    • 0 replies
    • 2.7k views
    • 
    • ERISA-Bubs
    • January 17, 2013

25. Salary deferral

    By Guest JMN, October 11, 2012
    • 0 replies
    • 2.7k views
    • 
    • Guest
    • October 11, 2012

26. Plan Termination -

    By Gudgergirl, May 25, 2012
    • 0 replies
    • 2.7k views
    • 
    • Gudgergirl
    • May 25, 2012

27. ESOP

    By DPSRich, November 27, 2012
    • 1 reply
    • 2.7k views
    • 
    • QDROphile
    • November 27, 2012

28. Employer Change Match % Mid-Year

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

29. 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

30. Classification of plan

    By Guest ENT, July 11, 2012
    • 0 replies
    • 2.7k views
    • 
    • Guest
    • July 11, 2012

31. Six-Month Delay for Gross-Up Payments?

    By BTG, August 15, 2007
    • 3 replies
    • 2.6k views
    • 
    • Steelerfan
    • August 16, 2007

32. Short term deferrals

    By Guest JMN, January 14, 2010
    • 6 replies
    • 2.6k views
    • 
    • Guest
    • January 15, 2010

33. Violation of 409A: Effect on Grandfathered Amounts

    By Guest BRich, February 2, 2007
    • 4 replies
    • 2.6k views
    • 
    • Guest
    • February 12, 2007

34. Written Plan Documents for 409A

    By Guest IRISH79, November 1, 2006
    • 2 replies
    • 2.6k views
    • 
    • namealreadyinuse
    • November 17, 2006

35. Valuation of non-public stock

    By Guest JM123, May 26, 2010
    • 2 replies
    • 2.6k views
    • 
    • Guest
    • May 31, 2010

36. 409A Christmas

    By oriecat, December 23, 2005
    • 0 replies
    • 2.6k views
    • 
    • oriecat
    • December 23, 2005

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

    By Guest usafa89, January 29, 2010
    • 4 replies
    • 2.6k views
    • 
    • Guest
    • January 25, 2011

38. Phantom Equity Plan for LLC

    By Guest aaronk, October 13, 2010
    • 0 replies
    • 2.6k views
    • 
    • Guest
    • October 13, 2010

39. Maintaining Granfathered Status

    By Guest KLCarter, October 3, 2006
    • 3 replies
    • 2.6k views
    • 
    • Just Me
    • October 6, 2006

40. Failed Change in Control

    By Christine Roberts, November 6, 2007
    • 10 replies
    • 2.6k views
    • 
    • Chaz
    • November 9, 2007

41. Acceleration--Limited Cashouts

    By Randy Watson, November 10, 2009
    • 1 reply
    • 2.6k views
    • 
    • XTitan
    • November 10, 2009

42. Subsidized COBRA

    By JJRetirement, March 24, 2015   

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

43. Short-term deferral and 457(f)

    By Ken Davis, December 21, 2011
    • 2 replies
    • 2.6k views
    • 
    • Guest
    • December 23, 2011

44. substantial risk of forfeiture

    By Guest ladycpa2, March 7, 2007
    • 6 replies
    • 2.6k views
    • 
    • Steelerfan
    • March 8, 2007

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

    By EGB, November 17, 2008
    • 4 replies
    • 2.5k views
    • 
    • EGB
    • November 18, 2008

46. Top Hat Filing for Phantom Stock Plans

    By ERISA-Bubs, May 3, 2019
    • 3 replies
    • 2.5k views
    • 
    • Luke Bailey
    • May 8, 2019

47. Bonus to pay option exercise cost

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

48. What constitutes an unforeseeable emergency?

    By katieinny, December 4, 2006
    • 3 replies
    • 2.5k views
    • 
    • JanetM
    • December 4, 2006

49. Cannot Locate Beneficiary

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

50. 409A Deferral Election Issues

    By Guest elmo27, November 1, 2011
    • 2 replies
    • 2.5k views
    • 
    • Guest
    • November 4, 2011