409A Issues

664 topics in this forum

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

   By Centerstage, September 16, 2015   

   • 409A; One time and form
   • 4 replies
   • 1.5k views
   • 
   • Centerstage
   • September 18, 2015

2. Does modification in NQDC impact Separation of Service date

   By jpstl, August 8, 2022
   • 5 replies
   • 864 views
   • 
   • jpstl
   • August 10, 2022

3. Does the statement for a Cash Balance Plan equal the true PV of the benefit?

   By Guest jbergstrom, July 15, 2014
   • 7 replies
   • 2k views
   • 
   • Guest
   • July 15, 2014

4. DOL Advisory Opinion 2025-03A

   By austin3515, November 11
   • 5 replies
   • 459 views
   • 
   • Peter Gulia
   • November 12

5. Double Deduction (401(k) deferral contribution)

   By Guest 401kbee, April 12, 2007
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • April 12, 2007

6. Double Trigger - Protection Period BEFORE a CIC

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

7. Earn Out After Noncompliant CIC Event?

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

8. Earned and vested before 2005?

   By J Simmons, October 29, 2007
   • 5 replies
   • 1.6k views
   • 
   • Everett Moreland
   • October 31, 2007

9. Effective Control

   By Guest Buzzman, November 23, 2010
   • 0 replies
   • 1.2k views
   • 
   • Guest
   • November 23, 2010

10. Effective Date as 01/01/05

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

11. Election in First Year of Eligibility

    By Miner88, November 5, 2008
    • 5 replies
    • 1.8k views
    • 
    • Just Me
    • November 12, 2008

12. Election of Form of Payment for Death Benefits

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

13. Elective Deferral Participants Not in Max Tax Bracket

    By Mark Whitelaw, December 3, 2013
    • 0 replies
    • 3.5k views
    • 
    • Mark Whitelaw
    • December 3, 2013

14. Elective deferrals subject to a substantial risk of forfeiture?

    By ERISA guy, August 23, 2022
    • 5 replies
    • 970 views
    • 
    • ERISA guy
    • August 26, 2022

15. Eliminating Voluntary Termination

    By Guest shaul, September 4, 2011
    • 1 reply
    • 1.8k views
    • 
    • Guest
    • September 12, 2011

16. employee discounts

    By Guest wms3, August 25, 2008
    • 3 replies
    • 1.3k views
    • 
    • Guest
    • August 25, 2008

17. Employer "call" option

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

18. Employer can avoid payment

    By Guest long, October 23, 2008
    • 1 reply
    • 1.1k views
    • 
    • Just Me
    • October 28, 2008

19. Employer Change Match % Mid-Year

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

20. Employer Changing Type of Payment

    By Guest Grumpy456, October 16, 2007
    • 2 replies
    • 1.3k views
    • 
    • Steelerfan
    • October 16, 2007

21. Employer Contribution Amount

    By Guest Buzzman, September 16, 2008
    • 12 replies
    • 4.6k views
    • 
    • Guest
    • December 14, 2009

22. Employer Deduction for Severance

    By ERISA-Bubs, January 10, 2012
    • 1 reply
    • 1.3k views
    • 
    • QDROphile
    • January 11, 2012

23. Employer Discretionary Contributions

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

24. Employer Nonelective Contribution - Election Timing

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

25. Employer Payment of Penalties

    By Guest KS-457, July 27, 2009
    • 3 replies
    • 2.1k views
    • 
    • Guest
    • August 20, 2009

26. Employment Taxes

    By Guest PBJ, August 29, 2007
    • 3 replies
    • 1.7k views
    • 
    • Steelerfan
    • August 30, 2007

27. Endorsement Split Dollar and Carrier Alternate Term Rates

    By CaliBen, May 26, 2016   

    • split dollar
    • endorsement split dollar
    • (and 2 more)

      Tagged with:

      • split dollar
      • endorsement split dollar
      • economic benefit
      • alternate term rates
    • 1 reply
    • 1.1k views
    • 
    • Mark Whitelaw
    • May 28, 2016

28. Equity Incentives in LLCS as Service Recipient Stock

    By Guest mcmiller, April 25, 2013   

    • 409A
    • 0 replies
    • 4.5k views
    • 
    • Guest
    • April 25, 2013

29. ESOP

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

30. Establish new plan in november 2006

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

31. Exceptions to Anti-Acceleration Rule

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

32. Excess Benefit Plan mistakes

    By not sure, January 8, 2024
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • January 17, 2024

33. Exchange of Stock Options for Restricted Shares

    By Guest jhall, September 21, 2007
    • 3 replies
    • 4.4k views
    • 
    • Steelerfan
    • September 26, 2007

34. Excluded compensation

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

35. Extension of 409A transition rules

    By Guest jfsinger, October 15, 2007
    • 2 replies
    • 1.4k views
    • 
    • Guest
    • October 22, 2007

36. Extension of ISO vested options expiry date

    By Venus, August 8, 2021   

    • isop
    • isop expiry date
    • 0 replies
    • 545 views
    • 
    • Venus
    • August 8, 2021

37. Extension of Option Expiration Dates Under 409A

    By Guest jhall, December 18, 2007
    • 0 replies
    • 3.5k views
    • 
    • Guest
    • December 18, 2007

38. Factors in Determining 20% Service Level

    By Flight33, July 28, 2011
    • 0 replies
    • 1.1k views
    • 
    • Flight33
    • July 28, 2011

39. Failed Change in Control

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

40. Failure to Bring Arrangement into Compliance

    By Guest PBJ, April 2, 2008
    • 3 replies
    • 1.8k views
    • 
    • Steelerfan
    • April 3, 2008

41. Failure to credit employer non-elective contribution

    By RWPHoenix, February 26, 2019
    • 13 replies
    • 1.4k views
    • 
    • XTitan
    • March 6, 2019

42. Failure to deduct deferrals from bonuses

    By Guest kodle, March 23, 2007
    • 20 replies
    • 5k views
    • 
    • Steelerfan
    • April 20, 2007

43. Failure to designate time and form of payment

    By Guest intoERISA, December 6, 2007
    • 1 reply
    • 1.3k views
    • 
    • Steelerfan
    • December 6, 2007

44. Failure to Properly Terminate Deferred Comp Plan in 2005

    By 401 Chaos, November 13, 2009
    • 2 replies
    • 1.5k views
    • 
    • 401 Chaos
    • November 13, 2009

45. Federal non-profit credit unions, 457(f) and 409(A)

    By Guest Crossbridge-BWF, February 17, 2011
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • February 17, 2011

46. Federal Underpayment Interest Rate

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

47. FICA Taxes on Employer Contributions

    By HCE, July 24
    • 4 replies
    • 828 views
    • 
    • Artie M
    • July 28

48. FICA/Medicare Taxes

    By Guest IRISH79, June 28, 2007
    • 1 reply
    • 2k views
    • 
    • jpod
    • June 28, 2007

49. Final Regs.

    By jpod, April 2, 2007
    • 0 replies
    • 1.5k views
    • 
    • jpod
    • April 2, 2007

50. Forfeiture if no stock purchase?

    By ERISAatty, September 30, 2010
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • January 21, 2011