409A Issues

664 topics in this forum

1. Correction of Overpayments

   By Brian Haynes, November 16, 2010
   • 2 replies
   • 2.5k views
   • 
   • XTitan
   • November 17, 2010

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. Correction Program

   By Guest segal, October 28, 2009
   • 2 replies
   • 1.8k views
   • 
   • Guest
   • December 3, 2009

4. Correction under Notice 2008-113

   By Guest awea, June 3, 2010
   • 0 replies
   • 1.9k views
   • 
   • Guest
   • June 3, 2010

5. Correction: Failure to Distribute

   By Randy Watson, July 30, 2009
   • 3 replies
   • 2.3k views
   • 
   • XTitan
   • November 3, 2009

6. Covad-19 Laid-off 409A Participants

   By Mark Whitelaw, March 19, 2020
   • 6 replies
   • 1.6k views
   • 
   • Luke Bailey
   • April 9, 2020

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

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

8. DB SERP

   By Guest meeh3704, October 1, 2008
   • 0 replies
   • 1.3k views
   • 
   • Guest
   • October 1, 2008

9. De minimis amounts

   By XTitan, June 19, 2006
   • 0 replies
   • 2.5k views
   • 
   • XTitan
   • June 19, 2006

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

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

11. Death as Forfeiture Event?

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

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

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

13. Deferral Election Change

    By Randy Watson, December 18, 2008
    • 2 replies
    • 1.7k views
    • 
    • GBurns
    • December 18, 2008

14. Deferral Feature in Exempt Stock Right?

    By EBECatty, May 29, 2018
    • 4 replies
    • 1.4k views
    • 
    • EBECatty
    • May 30, 2018

15. Deferral of RSU Awards

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

16. Deferrals Allowed After a Payment Event?

    By kmhaab, June 18, 2021
    • 2 replies
    • 806 views
    • 
    • Linda Wilkins
    • June 25, 2021

17. Deferred Comp / Business Owners

    By austin3515, May 16, 2018
    • 12 replies
    • 1.4k views
    • 
    • austin3515
    • May 17, 2018

18. Deferred Comp Payouts Prior to 1/1/08

    By Guest jensenro@gmail.com, September 20, 2007
    • 8 replies
    • 1.7k views
    • 
    • XTitan
    • September 24, 2007

19. deferred compensation payments as income for 401(k) plans

    By K2retire, June 25, 2014
    • 2 replies
    • 2k views
    • 
    • Guest
    • July 3, 2014

20. Deferring Restricted Stock into SERP

    By Guest taxingmybrain, August 16, 2006
    • 11 replies
    • 4.6k views
    • 
    • Steelerfan
    • September 29, 2006

21. 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

22. defined benefit wrap plan

    By Guest Blade, March 20, 2007
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • March 20, 2007

23. Definition of "applicable covered employee"

    By Guest W Waldan Lloyd, November 17, 2009
    • 2 replies
    • 2.9k views
    • 
    • Ron Snyder
    • November 18, 2009

24. Definition of Insider

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

25. Definition of Service Recipient Stock

    By SycamoreFan, January 16, 2012
    • 0 replies
    • 2k views
    • 
    • SycamoreFan
    • January 16, 2012

26. Definition of Specified Date

    By Guest gaham, March 30, 2007
    • 1 reply
    • 1.6k views
    • 
    • Steelerfan
    • April 1, 2007

27. Delay in Vested SERP Distributions Upon CIC

    By Guest jhall, July 30, 2007
    • 10 replies
    • 3.9k views
    • 
    • Steelerfan
    • August 16, 2007

28. Delayed Exercise Price for Stock Options Under 409A

    By 401 Chaos, January 3, 2006
    • 7 replies
    • 4.1k views
    • 
    • Steelerfan
    • October 20, 2006

29. Delayed salary or Deferred compensation

    By GBurns, June 23, 2008
    • 15 replies
    • 6.3k views
    • 
    • GBurns
    • June 28, 2008

30. Delaying Payment Until End of LTD Eligibility

    By 401 Chaos, April 22, 2010
    • 0 replies
    • 1.1k views
    • 
    • 401 Chaos
    • April 22, 2010

31. Delaying Vesting on Restricted Stock--Does 409A Apply

    By 401 Chaos, June 25, 2009
    • 0 replies
    • 2.9k views
    • 
    • 401 Chaos
    • June 25, 2009

32. Determinable Amount

    By Floridaattorney, August 7, 2008
    • 1 reply
    • 1.3k views
    • 
    • Ron Snyder
    • August 8, 2008

33. Determination of Fair Market Value

    By Guest MND, August 7, 2006
    • 2 replies
    • 2.2k views
    • 
    • Kirk Maldonado
    • August 8, 2006

34. Determining the level of bona fide services for employee separations from service

    By SycamoreFan, May 21, 2014
    • 3 replies
    • 2.3k views
    • 
    • SycamoreFan
    • May 23, 2014

35. Different Distribution Elections for Each Year

    By Guest cphcs, December 2, 2008
    • 2 replies
    • 1k views
    • 
    • Guest
    • December 2, 2008

36. Different Separation Pay Amounts

    By Guest Mr. Kite, February 16, 2009
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • February 16, 2009

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

    By 401 Chaos, December 23, 2009
    • 9 replies
    • 3k views
    • 
    • Just Me
    • December 30, 2009

38. Director as Specified Employee

    By Chaz, October 16, 2007
    • 6 replies
    • 5.1k views
    • 
    • Just Me
    • November 26, 2008

39. Directors' fee deferrals

    By lexi, May 17, 2007
    • 1 reply
    • 1.9k views
    • 
    • Guest
    • May 17, 2007

40. Disability insurance and 409A

    By Guest Penny17, July 25, 2007
    • 1 reply
    • 1.3k views
    • 
    • Everett Moreland
    • July 26, 2007

41. Disability Payment Linked to Insured Disability Benefits Ending

    By Guest Alley, July 16, 2007
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • July 16, 2007

42. Discounted Stock Options

    By Chaz, June 10, 2007
    • 12 replies
    • 3.6k views
    • 
    • Steelerfan
    • June 17, 2007

43. Distributions to Independent Contractor

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

44. Distributions to Independent Contractors

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

45. distributions upon death

    By Guest cjt, June 15, 2006
    • 1 reply
    • 1.9k views
    • 
    • Guest
    • June 16, 2006

46. Distributions upon plan termination

    By Guest SBosworth, November 21, 2008
    • 1 reply
    • 1.7k views
    • 
    • david rigby
    • November 21, 2008

47. Do I dare suggest that it's done at least one good thing?

    By Lori Friedman, January 9, 2006
    • 8 replies
    • 3.6k views
    • 
    • E as in ERISA
    • January 11, 2006

48. Document failure corrections

    By Guest JMN, June 23, 2010
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • July 15, 2010

49. Document Failure Relief?

    By J Simmons, February 5, 2009
    • 13 replies
    • 3.7k views
    • 
    • Guest
    • January 5, 2010

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

    By smm, April 24, 2009
    • 3 replies
    • 3.1k views
    • 
    • Guest
    • May 7, 2009