409A Issues

664 topics in this forum

1. 409A (and/or 457?) Issues as to Physician Employment Agreement

   By WestCoast, June 27, 2012
   • 3 replies
   • 3.4k views
   • 
   • jpod
   • June 29, 2012

2. SERP offset under 2007 transition rules

   By Guest jfsinger, May 31, 2007
   • 3 replies
   • 2k views
   • 
   • Steelerfan
   • June 7, 2007

3. Change in Control Definitions

   By Guest RWMalone, May 6, 2008
   • 3 replies
   • 2k views
   • 
   • Steelerfan
   • May 7, 2008

4. Stock Appreciation Rights under Earn-out buyout

   By RockyMountain, December 14, 2020   

   • sars
   • phantom stock
   • (and 2 more)

     Tagged with:

     • sars
     • phantom stock
     • asset purchase
     • earn-out buyout
   • 3 replies
   • 651 views
   • 
   • RockyMountain
   • December 16, 2020

5. Top Hat Filing for Phantom Stock Plans

   By ERISA-Bubs, May 3, 2019
   • 3 replies
   • 2.6k views
   • 
   • Luke Bailey
   • May 8, 2019

6. Specified Employee --- Who is an officer?

   By Flight33, January 5, 2008
   • 3 replies
   • 3.6k views
   • 
   • J Simmons
   • March 11, 2008

7. statute of limitations for 409A violation claim

   By Guest Benefitsrock, May 17, 2012
   • 3 replies
   • 6.4k views
   • 
   • Guest
   • May 21, 2012

8. Haircut or SROF?

   By sloble@crowleyfleck.com, July 30, 2008
   • 3 replies
   • 1.7k views
   • 
   • XTitan
   • July 31, 2008

9. Taxable reimbursements

   By Guest JM123, January 7, 2008
   • 3 replies
   • 1.7k views
   • 
   • Guest
   • February 1, 2008

10. change in control

    By Gudgergirl, May 14, 2010
    • 3 replies
    • 1.9k views
    • 
    • Gudgergirl
    • May 17, 2010

11. Successor Entity

    By Randy Watson, October 2, 2007
    • 3 replies
    • 1.7k views
    • 
    • Steelerfan
    • October 4, 2007

12. Election of Form of Payment for Death Benefits

    By smm, July 5, 2008
    • 3 replies
    • 2k views
    • 
    • XTitan
    • July 6, 2008

13. separation from service as payment event & termination for cause

    By Gudgergirl, July 17, 2013
    • 3 replies
    • 4.7k views
    • 
    • jpod
    • July 22, 2013

14. 409A Short-Term Deferral with Earnout

    By EBECatty, April 8
    • 3 replies
    • 873 views
    • 
    • Artie M
    • April 9

15. Termination of Pre-2005 Plan

    By Guest cphcs, October 22, 2008
    • 3 replies
    • 1.7k views
    • 
    • Guest
    • October 31, 2008

16. Post-Termination Compensation from Inter-Company Payments

    By SycamoreFan, May 1, 2014
    • 3 replies
    • 1.9k views
    • 
    • SycamoreFan
    • May 2, 2014

17. Plan Amendment to Change Time and Form of Payment

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

18. Release Required Independent of Payment Schedule

    By Christine Roberts, May 28, 2021
    • 3 replies
    • 759 views
    • 
    • Christine Roberts
    • June 3, 2021

19. Plan Aggregation: What Category for Voluntary Separation Pay Plans

    By Guest BRich, June 5, 2007
    • 3 replies
    • 2.2k views
    • 
    • Guest
    • June 7, 2007

20. Maintaining Granfathered Status

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

21. Continued Medical

    By Randy Watson, July 6, 2007
    • 3 replies
    • 1.5k views
    • 
    • Randy Watson
    • July 7, 2007

22. Change of Control Questions

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

23. Time and Form of Payment

    By Guest gaham, September 4, 2008
    • 3 replies
    • 1.9k views
    • 
    • Guest
    • December 15, 2008

24. Specified Employees and Severance Payments

    By Guest ohioattorney, October 31, 2006
    • 3 replies
    • 2.1k views
    • 
    • namealreadyinuse
    • November 21, 2006

25. 409A Change in Control loophole?

    By dv13, May 19, 2015
    • 3 replies
    • 1.3k views
    • 
    • dv13
    • May 20, 2015

26. Consulting Agreement

    By ERISAgeek111, March 25, 2019
    • 3 replies
    • 827 views
    • 
    • ERISAgeek111
    • March 27, 2019

27. Written Plan Documents for 409A

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

28. Stock Appreciation Rights

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

29. Transition Rules for Time and Form Elections

    By Guest CAG1, December 15, 2008
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • February 27, 2009

30. Age and Service Credit

    By Guest expertnovice, June 11, 2007
    • 2 replies
    • 1.6k views
    • 
    • Steelerfan
    • June 12, 2007

31. What happens On 1/01/09?

    By Chaz, February 18, 2008
    • 2 replies
    • 1.3k views
    • 
    • Chaz
    • February 20, 2008

32. Lump Sum Threshold

    By Just Me, October 28, 2008
    • 2 replies
    • 1.4k views
    • 
    • Just Me
    • October 29, 2008

33. Independent Contractor NQDC Payments Received

    By TPA Bob, September 15, 2010
    • 2 replies
    • 1.5k views
    • 
    • TPA Bob
    • September 15, 2010

34. Installment Payments under 409A

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

35. Employer Nonelective Contribution - Election Timing

    By ecphcs2, December 12, 2023
    • 2 replies
    • 1.1k views
    • 
    • ecphcs2
    • December 31, 2023

36. Unintentional Deferral

    By ERISA-Bubs, October 13, 2014
    • 2 replies
    • 1.2k views
    • 
    • Peter Gulia
    • October 31, 2014

37. Changing Installment timing

    By Guest sritts, February 8, 2011
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • February 14, 2011

38. Can Employer pay Employee additional compensation equal to 409A taxes paid by Employee?

    By Guest bgtees, September 7, 2011
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • September 8, 2011

39. 457(f) salary deferral -- what to do?

    By Guest ecleverdon, May 10, 2007
    • 2 replies
    • 1.9k views
    • 
    • Guest
    • May 12, 2007

40. Savings Interest Rates

    By Guest abeysomone, October 13, 2010
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • November 15, 2010

41. Performance criteria changes

    By Guest scuba80, May 23, 2011
    • 2 replies
    • 1.4k views
    • 
    • Floridaattorney
    • October 9, 2015

42. Deferral Election Change

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

43. Acceleration upon Termination of Plan

    By ERISA-Bubs, March 17, 2012
    • 2 replies
    • 1.9k views
    • 
    • ERISA-Bubs
    • March 20, 2012

44. Performance-Based Compensation

    By ERISA-Bubs, June 10, 2024
    • 2 replies
    • 1.1k views
    • 
    • ERISA-Bubs
    • June 10, 2024

45. late distributions

    By Guest justbetmd, May 8, 2006
    • 2 replies
    • 2.1k views
    • 
    • Guest
    • May 10, 2006

46. Grandfathered Plan: Material modification (operational failure)

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

47. Is Literal 409A Terminology Required?

    By namealreadyinuse, October 11, 2006
    • 2 replies
    • 2.2k views
    • 
    • namealreadyinuse
    • October 11, 2006

48. Acceleration of Payment

    By Randy Watson, January 4, 2007
    • 2 replies
    • 1.9k views
    • 
    • Randy Watson
    • January 12, 2007

49. Nonqualified plan assets as collateral for loan?

    By dv13, June 21, 2016
    • 2 replies
    • 1.8k views
    • 
    • QDROphile
    • June 21, 2016

50. Deferrals Allowed After a Payment Event?

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