409A Issues

666 topics in this forum

1. Single Time/Form - Separate elections for each year?

   By Guest kodle, March 21, 2008
   • 1 reply
   • 1.7k views
   • 
   • Guest
   • March 22, 2008

2. Employment Taxes

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

3. Non-profit

   By cdavis25, March 9, 2017
   • 1 reply
   • 1.7k views
   • 
   • jpod
   • March 9, 2017

4. 2008-113 Corrections - Interest goes to Employer?

   By ERISA-Bubs, December 19, 2011
   • 2 replies
   • 1.7k views
   • 
   • Just Me
   • January 9, 2012

5. Can document correction restore 409A exception?

   By Guest 409 eh?, October 25, 2010
   • 4 replies
   • 1.7k views
   • 
   • Guest
   • January 21, 2011

6. 27th Payroll in 2015 and 409A

   By dv13, January 13, 2016
   • 4 replies
   • 1.7k views
   • 
   • K2retire
   • January 18, 2016

7. Covad-19 Laid-off 409A Participants

   By Mark Whitelaw, March 19, 2020
   • 6 replies
   • 1.7k views
   • 
   • Luke Bailey
   • April 9, 2020

8. Deferred Comp Payouts Prior to 1/1/08

   By Guest jensenro@gmail.com, September 20, 2007
   • 8 replies
   • 1.7k views
   • 
   • XTitan
   • September 24, 2007

9. 409A - need to cancel deferral election

   By benefitsguru, March 2, 2015
   • 3 replies
   • 1.7k views
   • 
   • QDROphile
   • March 2, 2015

10. Paying FICA

    By ERISA-Bubs, March 1, 2016
    • 5 replies
    • 1.7k views
    • 
    • jpod
    • March 2, 2016

11. Stock Appreciation Right

    By jpod, February 12, 2009
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • February 16, 2009

12. Taxable reimbursements

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

13. 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

14. Short-Term Deferral Question in Regard to Term of Plan and Acceleration of Restricted Stock Grants

    By Guest Tauriffic, December 16, 2009
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • May 22, 2010

15. Termination with cause as involuntary?

    By Guest CABatty, November 14, 2007
    • 1 reply
    • 1.7k views
    • 
    • Steelerfan
    • November 27, 2007

16. Successor Entity

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

17. Stock Valuation as Measure of Plan Account

    By Guest Lane, October 20, 2010
    • 5 replies
    • 1.7k views
    • 
    • Guest
    • January 21, 2011

18. Calculation of income inclusion

    By Guest JMN, June 7, 2010
    • 1 reply
    • 1.7k views
    • 
    • panther
    • November 19, 2020

19. Termination of Pre-2005 Plan

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

20. Haircut or SROF?

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

21. Impermissible toggle?

    By Miner88, September 19, 2017   

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

      Tagged with:

      • change in control
      • toggle
      • 409a
    • 2 replies
    • 1.7k views
    • 
    • Miner88
    • September 19, 2017

22. Forfeiture of account if participant cost employer money?

    By t.haley, September 5, 2014
    • 3 replies
    • 1.7k views
    • 
    • QDROphile
    • September 5, 2014

23. When to defer draw?

    By Guest George Chimento, July 11, 2008
    • 0 replies
    • 1.7k views
    • 
    • Guest
    • July 11, 2008

24. Phantom SARs Under 409A

    By 401 Chaos, June 10, 2011
    • 0 replies
    • 1.7k views
    • 
    • 401 Chaos
    • June 10, 2011

25. Taxation of Lloyd's Specialty Life Insurance

    By CaliBen, October 14, 2019   

    • imputed income
    • split dollar
    • (and 2 more)

      Tagged with:

      • imputed income
      • split dollar
      • 162 bonus
      • tax
    • 7 replies
    • 1.7k views
    • 
    • Luke Bailey
    • October 17, 2019

26. Six month delay / Written plan requirement

    By Guest ppw, October 29, 2008
    • 1 reply
    • 1.7k views
    • 
    • Just Me
    • November 12, 2008

27. Below Market Options

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

28. Earned and vested before 2005?

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

29. Age and Service Credit

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

30. ADP and ACP Testing

    By KevinMc, January 25, 2010
    • 2 replies
    • 1.6k views
    • 
    • KevinMc
    • January 25, 2010

31. Option repricing

    By Guest ToddieBear, April 9, 2007
    • 1 reply
    • 1.6k views
    • 
    • Guest
    • April 11, 2007

32. What does "separation pay" include

    By britoski, August 24, 2009
    • 3 replies
    • 1.6k views
    • 
    • 401 Chaos
    • August 26, 2009

33. Stock options and transitional rules

    By Locust, November 5, 2007
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • November 6, 2007

34. Phantom Stock Plan and "Service Recipient Stock"

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

35. Notice 2010-6

    By Guest JM123, November 26, 2010
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • January 21, 2011

36. Retention payment

    By Ken Davis, June 24, 2009
    • 3 replies
    • 1.6k views
    • 
    • jpod
    • July 6, 2009

37. Transition Rules for Time and Form Elections

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

38. 2008-113

    By Guest MJ1, March 9, 2011
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • May 12, 2011

39. Separation From Service Resulting from Spin-off

    By ERISA-Bubs, March 13, 2012
    • 0 replies
    • 1.6k views
    • 
    • ERISA-Bubs
    • March 13, 2012

40. Correction for Missed Deferral

    By XTitan, January 11, 2011
    • 1 reply
    • 1.6k views
    • 
    • XTitan
    • January 11, 2011

41. 409A plan for former employees?

    By mariemonroe, November 7, 2018
    • 4 replies
    • 1.6k views
    • 
    • mariemonroe
    • November 9, 2018

42. Salary deferral NQDCP

    By Guest intoERISA, September 24, 2007
    • 1 reply
    • 1.6k views
    • 
    • Steelerfan
    • September 26, 2007

43. Base Salary - Employment Agreement

    By Guest shaul, February 3, 2012
    • 5 replies
    • 1.6k views
    • 
    • ERISA-Bubs
    • February 24, 2012

44. 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

45. Accelerating vesting/payment Short-term deferral exception

    By Moosen14, November 30, 2021
    • 1 reply
    • 1.6k views
    • 
    • HCE
    • January 5, 2022

46. Change in tax status of employer with 409A plan

    By Guest buffalo06, November 10, 2010
    • 3 replies
    • 1.6k views
    • 
    • Guest
    • February 11, 2011

47. Post-Employment Welfare Benefit Continuation

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

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

    By Centerstage, September 16, 2015   

    • 409A; One time and form
    • 4 replies
    • 1.6k views
    • 
    • Centerstage
    • September 18, 2015

49. Constructive Receipt

    By Guest Salvador A Mander, December 15, 2009
    • 0 replies
    • 1.6k views
    • 
    • Guest
    • December 15, 2009

50. Prohibited Transactions

    By Guest Msawalski, March 20, 2014
    • 4 replies
    • 1.6k views
    • 
    • Guest
    • March 24, 2014