409A Issues

664 topics in this forum

1. Is Literal 409A Terminology Required?

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

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

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

3. Notice 2010-6

   By ERISA11, February 21, 2011
   • 1 reply
   • 2.1k views
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   • NKOTB
   • March 29, 2012

4. NQSO - W2 withholding

   By Guest Shrek'sconfused, August 23, 2011
   • 3 replies
   • 2.1k views
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   • jpod
   • August 24, 2011

5. Terminating Loan Regime Split Dollar and 409A

   By CaliBen, July 15, 2011
   • 1 reply
   • 2.1k views
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   • Guest
   • July 17, 2011

6. COLI - am I missing something

   By ERISAatty, July 3, 2007
   • 2 replies
   • 2.1k views
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   • Guest
   • July 27, 2007

7. Specified Employees and Severance Payments

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

8. Removing a permissible payment event

   By SycamoreFan, August 17, 2010
   • 1 reply
   • 2.1k views
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   • 401 Chaos
   • August 25, 2010

9. Revoke Election While in Original Election Period

   By Guest mbw, January 24, 2008
   • 4 replies
   • 2.1k views
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   • Steelerfan
   • January 25, 2008

10. Revenue Procedure 2008-52

    By GBurns, September 24, 2008
    • 6 replies
    • 2.1k views
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    • GBurns
    • September 25, 2008

11. W2 reportiing

    By cripp12, January 22, 2010
    • 5 replies
    • 2.1k views
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    • XTitan
    • January 25, 2010

12. Good Reason provisions -- clarifying amendment permissible?

    By Guest Mr. Kite, February 17, 2009
    • 1 reply
    • 2.1k views
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    • henry pass
    • August 10, 2017

13. late distributions

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

14. Employer Payment of Penalties

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

15. Plan Sponsor solvency as Substantial Risk of Forfeiture

    By waid10, July 7, 2016
    • 10 replies
    • 2.1k views
    • 
    • Louis Richey
    • August 2, 2016

16. Permissible payment event

    By mariemonroe, October 14, 2015
    • 6 replies
    • 2.1k views
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    • 401 Chaos
    • December 17, 2015

17. Health coverage post-employment

    By Guest JMN, October 15, 2011
    • 5 replies
    • 2.1k views
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    • 401 Chaos
    • October 18, 2011

18. Nonqualified deferred compensation plan with expiration date

    By mariemonroe, September 19
    • 2 replies
    • 2k views
    • 
    • EBECatty
    • September 23

19. Death as Forfeiture Event?

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

20. Election of Form of Payment for Death Benefits

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

21. Short-term deferral question--early vesting at disability and retirement

    By Guest steverino, June 14, 2010
    • 2 replies
    • 2k views
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    • Guest
    • June 15, 2010

22. 409a distribution

    By Guest MikeAIGFA, February 7, 2008
    • 5 replies
    • 2k views
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    • Steelerfan
    • February 8, 2008

23. Definition of Service Recipient Stock

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

24. Legally binding right

    By Ken Davis, June 24, 2009
    • 4 replies
    • 2k views
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    • Guest
    • June 24, 2009

25. Correcting a 409A Error

    By ERISA-Bubs, December 18, 2015
    • 4 replies
    • 2k views
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    • XTitan
    • December 28, 2015

26. Change in Control Definitions

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

27. SERP offset under 2007 transition rules

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

28. NQ plan for a former employee

    By Guest erepper, April 13, 2009
    • 2 replies
    • 2k views
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    • jpod
    • April 13, 2009

29. Key Employee Bonus Election in Event of Termination

    By Guest DCdeferredcomp, January 12, 2012
    • 3 replies
    • 2k views
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    • SycamoreFan
    • January 23, 2012

30. Transitional Relief / Linked Plans

    By Guest billyj, November 15, 2007
    • 7 replies
    • 2k views
    • 
    • Just Me
    • December 11, 2007

31. 20% additional tax

    By Ken Davis, August 8, 2008
    • 3 replies
    • 2k views
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    • XTitan
    • August 12, 2008

32. Change of Control Liquidation and Starting New Plan

    By Guest Bjorn, August 5, 2008
    • 1 reply
    • 2k views
    • 
    • Just Me
    • August 6, 2008

33. Clarifying Notice 2007-86

    By Everett Moreland, October 24, 2007
    • 0 replies
    • 2k views
    • 
    • Everett Moreland
    • October 24, 2007

34. Pink Sheet Company

    By jpod, March 14, 2012
    • 1 reply
    • 2k views
    • 
    • JanetM
    • March 19, 2012

35. payment question

    By mariemonroe, December 11, 2020
    • 10 replies
    • 2k views
    • 
    • Peenionved
    • February 24

36. 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

37. Linkage to DB plan

    By Guest Mlehman, June 11, 2007
    • 6 replies
    • 2k views
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    • Guest
    • June 15, 2007

38. Change in Control Payment Subject to a SRF?

    By Guest mbw, June 18, 2009
    • 2 replies
    • 2k views
    • 
    • Chaz
    • June 26, 2009

39. FICA/Medicare Taxes

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

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

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

41. Post-Termination Compensation from Inter-Company Payments

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

42. another 409A question

    By Floridaattorney, June 24, 2008
    • 1 reply
    • 1.9k views
    • 
    • Everett Moreland
    • June 25, 2008

43. Can a Plan have a more restrictive (narrower) definition of Separation from Service?

    By calexbraska, April 26, 2018
    • 9 replies
    • 1.9k views
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    • Luke Bailey
    • May 2, 2018

44. change in control

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

45. Directors' fee deferrals

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

46. SROF

    By JustMe, September 16, 2016
    • 5 replies
    • 1.9k views
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    • jpod
    • October 5, 2016

47. Contingent Benefit Rule and NQDC Plans

    By Guest mbw, May 28, 2008
    • 1 reply
    • 1.9k views
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    • Steelerfan
    • May 28, 2008

48. Average Benefits Test & Cross Testing

    By Guest Michele Ciz, February 7, 2008
    • 1 reply
    • 1.9k views
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    • Tom Poje
    • February 7, 2008

49. Cacluations - spreadsheet?

    By Guest MJ1, December 9, 2010
    • 1 reply
    • 1.9k views
    • 
    • Guest
    • May 14, 2014

50. Severance

    By Guest jmc51, September 29, 2007
    • 8 replies
    • 1.9k views
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    • Steelerfan
    • October 4, 2007