409A Issues

664 topics in this forum

1. 409 A reporting

   By Guest billyj, November 12, 2007
   • 3 replies
   • 2.5k views
   • 
   • Steelerfan
   • January 22, 2008

2. Severance Agreement

   By Guest Buzzman, August 9, 2010
   • 1 reply
   • 2.5k views
   • 
   • SycamoreFan
   • September 23, 2010

3. confused by terminology

   By Guest cac1134, February 16, 2007
   • 6 replies
   • 2.5k views
   • 
   • Steelerfan
   • February 28, 2007

4. Sale of Disregarded Entity - "Separation from Service"?

   By WestCoast, July 2, 2009
   • 0 replies
   • 2.5k views
   • 
   • WestCoast
   • July 2, 2009

5. Under 409A - Revising old distribution elections after 2005

   By Guest Iwonder, December 9, 2005
   • 0 replies
   • 2.5k views
   • 
   • Guest
   • December 9, 2005

6. Earn Out After Noncompliant CIC Event?

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

7. Short-Term Deferral Rule

   By Christine Roberts, August 6, 2007
   • 6 replies
   • 2.5k views
   • 
   • Christine Roberts
   • August 7, 2007

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

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

9. De minimis amounts

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

10. Correction of Overpayments

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

11. 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

12. Can "unrelated" employers participate in the same 409A plan?

    By ERISA-Bubs, March 9, 2018
    • 9 replies
    • 2.4k views
    • 
    • calexbraska
    • April 26, 2018

13. Specified Employee Compensation

    By dv13, February 24, 2014
    • 0 replies
    • 2.4k views
    • 
    • dv13
    • February 24, 2014

14. NEWS: Proposed Reg 1.409A-4 Released

    By Guest DKG, December 5, 2008
    • 0 replies
    • 2.4k views
    • 
    • Guest
    • December 5, 2008

15. Can I reduce a CIC payment and pay a bonus today equal to the reduction?

    By ERISA-Bubs, December 12, 2014
    • 5 replies
    • 2.4k views
    • 
    • Blackbirch
    • January 20, 2015

16. Change In Control Events

    By SycamoreFan, August 28, 2008
    • 1 reply
    • 2.4k views
    • 
    • Guest
    • September 24, 2008

17. 409A Service recipient stock

    By Guest RJW, May 25, 2007
    • 0 replies
    • 2.4k views
    • 
    • Guest
    • May 25, 2007

18. Plan Continuation After Change in Control Payout

    By EBECatty, March 19, 2018
    • 7 replies
    • 2.4k views
    • 
    • Louis Richey
    • March 20, 2018

19. Unforeseeable Emergency Distribution

    By Guest mbw, August 10, 2007
    • 7 replies
    • 2.4k views
    • 
    • Chaz
    • August 10, 2007

20. Missed Deferral

    By ERISA-Bubs, February 23, 2012
    • 2 replies
    • 2.4k views
    • 
    • ERISA-Bubs
    • February 24, 2012

21. Employer Discretionary Contributions

    By Guest Buzzman, October 22, 2008
    • 1 reply
    • 2.4k views
    • 
    • Ron Snyder
    • October 31, 2008

22. Two Times Pay for Separation Pay Plans

    By 401 Chaos, June 4, 2007
    • 6 replies
    • 2.4k views
    • 
    • Steelerfan
    • June 7, 2007

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

    By SycamoreFan, May 21, 2014
    • 3 replies
    • 2.4k views
    • 
    • SycamoreFan
    • May 23, 2014

24. Exceptions to Anti-Acceleration Rule

    By jpod, October 25, 2006
    • 2 replies
    • 2.3k views
    • 
    • jpod
    • October 26, 2006

25. Correction: Failure to Distribute

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

26. Change of Control Questions

    By Guest cphcs, November 29, 2006
    • 3 replies
    • 2.3k views
    • 
    • Guest
    • December 23, 2006

27. ISO 100k rule

    By Guest cookiek1, May 29, 2007
    • 1 reply
    • 2.3k views
    • 
    • jpod
    • May 29, 2007

28. Establish new plan in november 2006

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

29. Freezing deferrals

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

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

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

31. Self-Correction of 409A Violations

    By Guest jhall, December 1, 2006
    • 1 reply
    • 2.3k views
    • 
    • Guest
    • April 29, 2008

32. NQDC distributions

    By Guest Campaignman, March 27, 2009
    • 8 replies
    • 2.3k views
    • 
    • QDROphile
    • March 27, 2009

33. Transaction bonus not linked to employment status

    By Lawful Citizen, March 2, 2024
    • 5 replies
    • 2.3k views
    • 
    • Lawful Citizen
    • March 7, 2024

34. 162(m) - Performance-based comp

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

35. Can the sponsor of a NQDC plan be a related entity to the employer?

    By mariemonroe, July 10, 2008
    • 11 replies
    • 2.3k views
    • 
    • mariemonroe
    • July 11, 2008

36. Double Trigger - Protection Period BEFORE a CIC

    By WestCoast, July 15, 2008
    • 1 reply
    • 2.3k views
    • 
    • Steelerfan
    • July 16, 2008

37. 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

38. Substituting discounted options --409A Remedy

    By Steelerfan, October 20, 2006
    • 2 replies
    • 2.3k views
    • 
    • Steelerfan
    • October 20, 2006

39. Individual life policies bought by employer...

    By J Simmons, April 11, 2007
    • 7 replies
    • 2.3k views
    • 
    • Mark Whitelaw
    • April 14, 2007

40. W2 for LTIP on Term EE

    By GeorgedelaF, September 21, 2017   

    • long term incentive plan
    • nonqualified deferred compensation
    • (and 2 more)

      Tagged with:

      • long term incentive plan
      • nonqualified deferred compensation
      • w2 reporting
      • box 12
    • 1 reply
    • 2.2k views
    • 
    • XTitan
    • September 21, 2017

41. Amendment to delay time of payment

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

42. 457f Plan - Deferral Elections

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

43. Determination of Fair Market Value

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

44. Federal Underpayment Interest Rate

    By Guest meeh3704, July 24, 2009
    • 0 replies
    • 2.2k views
    • 
    • Guest
    • July 24, 2009

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

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

46. initial eligibility and 30 day rule

    By Guest George Chimento, February 26, 2012
    • 1 reply
    • 2.2k views
    • 
    • gc@chimentowebb.com
    • February 29, 2012

47. Acceleration of Short Term Deferral

    By Just Me, October 17, 2014
    • 1 reply
    • 2.2k views
    • 
    • Guest
    • October 30, 2014

48. Separation Pay and 401(a)(17) limits

    By Guest Mr. Kite, February 26, 2009
    • 1 reply
    • 2.2k views
    • 
    • QDROphile
    • February 27, 2009

49. Short-Term Deferral

    By jpod, October 14, 2014
    • 5 replies
    • 2.2k views
    • 
    • Guest
    • October 30, 2014

50. Excluded compensation

    By Guest 401kadmin2006, February 15, 2006
    • 0 replies
    • 2.2k views
    • 
    • Guest
    • February 15, 2006