409A Issues

664 topics in this forum

1. Forfeiture of account if participant cost employer money?

   By t.haley, September 5, 2014
   • 3 replies
   • 1.6k views
   • 
   • QDROphile
   • September 5, 2014

2. Form W-2 and 409A

   By Guest andmik, December 2, 2005
   • 5 replies
   • 5.8k views
   • 
   • SoCalActuary
   • January 5, 2006

3. Freezing deferrals

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

4. Freezing employer SERP contributions mid-year

   By gc@chimentowebb.com, January 20, 2021
   • 3 replies
   • 923 views
   • 
   • XTitan
   • February 3, 2021

5. Fringe Benefits

   By Guest Buzzman, October 5, 2007
   • 1 reply
   • 1.4k views
   • 
   • Guest
   • October 5, 2007

6. Golden Parachute Rules

   By ERISA25, March 11, 2010
   • 0 replies
   • 1.2k views
   • 
   • ERISA25
   • March 11, 2010

7. Good article on employer requirements upon 409A violation?

   By Guest BL333, March 18, 2010
   • 0 replies
   • 1.3k views
   • 
   • Guest
   • March 18, 2010

8. Good Reason and SRF

   By Guest aaronk, October 20, 2009
   • 0 replies
   • 1.1k views
   • 
   • Guest
   • October 20, 2009

9. Good Reason provisions -- clarifying amendment permissible?

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

10. Grandfathered Amount - Deferrals Always Vested

    By Christine Roberts, December 30, 2008
    • 4 replies
    • 1.5k views
    • 
    • Christine Roberts
    • January 1, 2009

11. Grandfathered Plan: Material modification (operational failure)

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

12. Grandfathering of In-Kind Benefit

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

13. guaranteed exercise price of options?

    By Guest Mr. Kite, January 8, 2009
    • 0 replies
    • 1k views
    • 
    • Guest
    • January 8, 2009

14. Haircut or SROF?

    By sloble@crowleyfleck.com, July 30, 2008
    • 3 replies
    • 1.6k views
    • 
    • XTitan
    • July 31, 2008

15. Happy Unsecured Creditor Day!

    By Mark Whitelaw, December 1, 2011
    • 0 replies
    • 1.2k views
    • 
    • Mark Whitelaw
    • December 1, 2011

16. Health coverage post-employment

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

17. Help on misdated discounted option subject to 409A

    By Guest okok2k@yahoo.com.cn, October 21, 2007
    • 3 replies
    • 1.9k views
    • 
    • Steelerfan
    • October 23, 2007

18. HELP! Reporting 409A Corrections

    By Guest ExecComp, May 16, 2013
    • 0 replies
    • 3.7k views
    • 
    • Guest
    • May 16, 2013

19. Hopeless?

    By Randy Watson, January 27, 2010
    • 4 replies
    • 1.8k views
    • 
    • jpod
    • March 11, 2010

20. How are nonqual cash balance plans treated for plan aggregation purpose?

    By Guest newtobenefits, April 19, 2010
    • 1 reply
    • 1.2k views
    • 
    • XTitan
    • April 20, 2010

21. How Far Does a 409A Taint Go?

    By Guest Grumpy456, October 15, 2007
    • 3 replies
    • 1.4k views
    • 
    • Steelerfan
    • October 16, 2007

22. How to correct if no permissible payment event?

    By SundanceKid, March 3
    • 1 reply
    • 672 views
    • 
    • Artie M
    • March 6

23. How to report / handle a violation.

    By HCE, August 22
    • 6 replies
    • 690 views
    • 
    • gc@chimentowebb.com
    • August 28

24. Identifying Payment Event under 409A

    By kmhaab, October 7, 2021
    • 4 replies
    • 1.2k views
    • 
    • Luke Bailey
    • November 1, 2021

25. Identifying Specified Employees

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

26. If I amend my plan to correct it, will my amended plan still be subject to penalties due to plan aggregation?

    By ERISA-Bubs, February 17, 2016
    • 5 replies
    • 787 views
    • 
    • ERISA-Bubs
    • February 18, 2016

27. Impermissible Acceleration/Substition

    By jpod, October 31, 2014
    • 0 replies
    • 1.5k views
    • 
    • jpod
    • October 31, 2014

28. Impermissible Deferral

    By ERISA25, September 16, 2011
    • 0 replies
    • 1.5k views
    • 
    • ERISA25
    • September 16, 2011

29. 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

30. implementing plan immediately before retirement

    By Gudgergirl, October 13, 2010
    • 0 replies
    • 1k views
    • 
    • Gudgergirl
    • October 13, 2010

31. Incentive Stock Options - Termination of Employment

    By ERISA-Bubs, July 16
    • 3 replies
    • 1.2k views
    • 
    • EditorMyStockOptions
    • July 17

32. Incorporation of definitions by reference

    By Guest CABatty, October 15, 2007
    • 10 replies
    • 3.1k views
    • 
    • Guest
    • October 17, 2007

33. Independent Contractor NQDC Payments Received

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

34. Individual life policies bought by employer...

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

35. initial eligibility and 30 day rule

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

36. Installment Payments under 409A

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

37. IPO

    By Guest Guy Incognito, September 18, 2007
    • 7 replies
    • 3.2k views
    • 
    • Guest
    • November 30, 2007

38. IPO -- Change in Control

    By Guest ppw, July 2, 2009
    • 0 replies
    • 3.6k views
    • 
    • Guest
    • July 2, 2009

39. Irrevocably Elect Not to Participate in the Plan

    By Madison71, April 1, 2010
    • 1 reply
    • 1.2k views
    • 
    • Madison71
    • April 1, 2010

40. IRS Audits / settlements

    By Guest FAQ, March 24, 2011
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • March 25, 2011

41. Is a plan administrator considered a fiduciary

    By Guest Iwonder, May 8, 2008
    • 4 replies
    • 2.8k views
    • 
    • Chaz
    • May 11, 2008

42. Is a PTO Bank Nonqualified Deferred Compensation?

    By Guest djw, April 6, 2008
    • 11 replies
    • 10k views
    • 
    • J Simmons
    • August 20, 2008

43. Is a terminated officer still an insider for purposes of Notice 2008-113

    By ERISA guy, August 20, 2024
    • 0 replies
    • 754 views
    • 
    • ERISA guy
    • August 20, 2024

44. 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

45. Is Literal 409A Terminology Required?

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

46. Is payment of a 409A benefit "in-kind" a problem?

    By dv13, August 28, 2024
    • 3 replies
    • 794 views
    • 
    • Peter Gulia
    • September 30, 2024

47. Is this a short term deferral?

    By jpod, August 12, 2011
    • 8 replies
    • 4.3k views
    • 
    • 401 Chaos
    • August 18, 2011

48. Is this arrangment subject to 409A?

    By Guest drp41980, January 25, 2011
    • 1 reply
    • 1.2k views
    • 
    • GBurns
    • January 25, 2011

49. ISO 100k rule

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

50. ISO: Extended Expiration Date and Section 409A Consequence

    By Guest KingWilson, January 30, 2014
    • 0 replies
    • 3.1k views
    • 
    • Guest
    • January 30, 2014