409A Issues

664 topics in this forum

1. 409A Plan Termination Following Change in Control

   By EBECatty, December 16, 2016
   • 2 replies
   • 2.8k views
   • 
   • EBECatty
   • December 16, 2016

2. 409A - Is a change in installment calculation method a change in time or form of payment?

   By CMC, July 19, 2020
   • 2 replies
   • 1.2k views
   • 
   • Luke Bailey
   • July 20, 2020

3. Extension of 409A transition rules

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

4. Convert DB to DC

   By XTitan, August 13, 2008
   • 2 replies
   • 1.5k views
   • 
   • XTitan
   • August 13, 2008

5. Valuation of non-public stock

   By Guest JM123, May 26, 2010
   • 2 replies
   • 2.6k views
   • 
   • Guest
   • May 31, 2010

6. Reimbursement of Health Insurance Expenses Beyond COBRA Period

   By 401 Chaos, August 16, 2007
   • 2 replies
   • 3.1k views
   • 
   • 401 Chaos
   • August 16, 2007

7. Subsequent Elections for Separation from Service

   By JA, October 18, 2024
   • 2 replies
   • 1.1k views
   • 
   • gc@chimentowebb.com
   • October 21, 2024

8. Suspension of payments

   By Guest MJ1, February 14, 2011
   • 2 replies
   • 1.2k views
   • 
   • Guest
   • February 15, 2011

9. Specified Employee Delay and Subsequent Changes to Distribution Election

   By ERISA-Bubs, December 20, 2016
   • 2 replies
   • 1.7k views
   • 
   • Louis Richey
   • December 21, 2016

10. 409A

    By Guest lvegas, May 16, 2007
    • 2 replies
    • 1.5k views
    • 
    • namealreadyinuse
    • May 16, 2007

11. Stock Appreciation Right

    By jpod, February 12, 2009
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • February 16, 2009

12. Change in Control Payment Subject to a SRF?

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

13. Transition Rules

    By Randy Watson, October 16, 2007
    • 2 replies
    • 1.1k views
    • 
    • Randy Watson
    • October 16, 2007

14. 409A(b)(3) funding restrictions

    By jpod, April 6, 2011
    • 2 replies
    • 1.5k views
    • 
    • jpod
    • May 5, 2011

15. Separation Pay: Good Reason Safe Harbors

    By Randy Watson, April 18, 2007
    • 2 replies
    • 1.8k views
    • 
    • Just Me
    • April 20, 2007

16. Employer Changing Type of Payment

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

17. Moving Expense Reimbursement subject to 409A?

    By J Simmons, February 26, 2008
    • 2 replies
    • 2.7k views
    • 
    • Guest
    • March 6, 2008

18. Phantom Stock Plan and "Service Recipient Stock"

    By Guest ccl, April 23, 2009
    • 2 replies
    • 1.6k views
    • 
    • Guest
    • May 6, 2009

19. Document failure corrections

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

20. Change of Control and Attribution rules

    By EmpbAF, January 27, 2023
    • 2 replies
    • 1.2k views
    • 
    • HCE
    • February 1, 2023

21. Is it a Top Hat Plan or Excess Benefit Plan?

    By Alex Daisy, December 23, 2008
    • 2 replies
    • 2.9k views
    • 
    • J Simmons
    • December 23, 2008

22. Responsibility to Amend Plan

    By Guest clfideler, December 24, 2008
    • 2 replies
    • 1.1k views
    • 
    • Jim Chad
    • December 26, 2008

23. Ability to Amend Compliant Severance Terms in Employment Agreement

    By 401 Chaos, November 9, 2009
    • 2 replies
    • 1.4k views
    • 
    • 401 Chaos
    • November 10, 2009

24. Different Distribution Elections for Each Year

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

25. Identifying Specified Employees

    By Guest Grumpy456, October 18, 2007
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • October 18, 2007

26. Correction of Overpayments

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

27. Short Term Deferral

    By Guest Buzzman, February 16, 2009
    • 2 replies
    • 2.7k views
    • 
    • Guest
    • February 17, 2009

28. Can You Change Payment Terms of Otherwise Exempt Severance Benefits?

    By 401 Chaos, January 12, 2010
    • 2 replies
    • 3.3k views
    • 
    • 401 Chaos
    • April 29, 2010

29. SROF/Past Service Credit

    By Christine Roberts, February 18, 2012
    • 2 replies
    • 1.3k views
    • 
    • Christine Roberts
    • February 22, 2012

30. Single owner 401A issues

    By SwimmingInBowelsOfERISA, June 17, 2019
    • 2 replies
    • 1.1k views
    • 
    • ERISA-Bubs
    • October 2, 2019

31. Impermissible toggle?

    By Miner88, September 19, 2017   

    • change in control
    • toggle
    • (and 1 more)

      Tagged with:

      • change in control
      • toggle
      • 409a
    • 2 replies
    • 1.6k views
    • 
    • Miner88
    • September 19, 2017

32. Commission Payments

    By Saiai, September 26, 2013   

    • commission
    • 409A
    • 2 replies
    • 4.6k views
    • 
    • Saiai
    • February 18, 2014

33. Change in Control as SROF

    By Guest JMN, June 28, 2010
    • 2 replies
    • 1.1k views
    • 
    • Guest
    • June 28, 2010

34. Excess Benefit Plan mistakes

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

35. Can I change payment timing under a "Short-Term Deferral" plan to a different date (where the payment remains a "Short-Term Deferral"?

    By HCE, September 8, 2021
    • 2 replies
    • 1.3k views
    • 
    • EBECatty
    • September 15, 2021

36. Nonqualified deferred compensation plan with expiration date

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

37. 409A Correction by Plan Amendment -- Is everyone still sending the Notices under Section XII of IRS Notice 2010-06?

    By Centerstage, December 12, 2022
    • 2 replies
    • 962 views
    • 
    • Centerstage
    • May 25, 2023

38. Substituting discounted options --409A Remedy

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

39. Unsigned NQDC Plan Document

    By Christine Roberts, February 10, 2010
    • 2 replies
    • 1.8k views
    • 
    • XTitan
    • February 11, 2010

40. Grandfathering of In-Kind Benefit

    By Guest kodle, August 28, 2007
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • August 29, 2007

41. 6 month delay for specified employees

    By Guest CAG1, February 18, 2009
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • February 24, 2009

42. Missed Deferral

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

43. 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

44. Use of 402(g) Cashout

    By Guest gaham, October 3, 2013
    • 2 replies
    • 6.1k views
    • 
    • SycamoreFan
    • October 23, 2013

45. Alternative time, same form, different amount

    By Guest JeffG, December 7, 2008
    • 2 replies
    • 1.1k views
    • 
    • QDROphile
    • December 8, 2008

46. Legally Binding Right - Notice required to amend

    By JJRetirement, March 2, 2015
    • 2 replies
    • 1.3k views
    • 
    • JJRetirement
    • March 2, 2015

47. Below Market Options

    By Guest aaronk, November 16, 2009
    • 2 replies
    • 1.6k views
    • 
    • XTitan
    • January 25, 2010

48. Post-Employment Welfare Benefit Continuation

    By rocknrolls2, June 27, 2007
    • 2 replies
    • 1.6k views
    • 
    • KJohnson
    • June 27, 2007

49. change in form of payment

    By Guest Benefitsrock, October 24, 2007
    • 2 replies
    • 1.3k views
    • 
    • Steelerfan
    • October 25, 2007

50. No 409A disclosure reporting for 2005

    By Guest George Chimento, December 8, 2005
    • 2 replies
    • 3.1k views
    • 
    • E as in ERISA
    • December 12, 2005