409A Issues

666 topics in this forum

1. Loan to Company

   By Chaz, December 11, 2007
   • 1 reply
   • 1.3k views
   • 
   • Steelerfan
   • December 17, 2007

2. Reporting and Withholding

   By Oh so SIMPLE, December 12, 2007
   • 1 reply
   • 1.5k views
   • 
   • J Simmons
   • December 17, 2007

3. Double Trigger - Protection Period BEFORE a CIC

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

4. Termination of Plan - Compliance with Final Regs

   By Guest Buzzman, December 18, 2008
   • 1 reply
   • 1.1k views
   • 
   • 401 Chaos
   • December 22, 2008

5. Replace severance benefit with incentive bonus under post-merger employment agreement

   By panther, January 7, 2020   

   • substitution
   • 1 reply
   • 686 views
   • 
   • CuseFan
   • January 7, 2020

6. Short-term deferral, SRF and non-409A compliant CIC definition

   By Guest Benefitsrock, February 9, 2012
   • 1 reply
   • 1.5k views
   • 
   • jpod
   • February 9, 2012

7. Partial Plan Termination and liquidation allowed?

   By JennFC, November 11, 2019
   • 1 reply
   • 1k views
   • 
   • XTitan
   • November 11, 2019

8. At Risk Pension Plan and "funding" a Rabbi Trust

   By Randy Watson, July 19, 2010
   • 1 reply
   • 1.7k views
   • 
   • My 2 cents
   • July 20, 2010

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

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

10. Accelerating vesting of early-exercised stock?

    By beiser, February 22, 2022
    • 1 reply
    • 916 views
    • 
    • Linda Wilkins
    • March 4, 2022

11. Split Dollar Arrangement Exceptions to 409A

    By Just Me, December 21, 2005
    • 1 reply
    • 3.3k views
    • 
    • Guest
    • December 23, 2005

12. Correction for Missed Deferral

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

13. Acceleration of Short Term Deferral

    By Just Me, October 17, 2014
    • 1 reply
    • 2.3k views
    • 
    • Guest
    • October 30, 2014

14. How to correct if no permissible payment event?

    By SundanceKid, March 3, 2025
    • 1 reply
    • 751 views
    • 
    • Artie M
    • March 6, 2025

15. Change of Control

    By jpod, January 7, 2010
    • 1 reply
    • 2.7k views
    • 
    • Everett Moreland
    • January 7, 2010

16. Mistaken or Omitted Participation

    By ERISA-Bubs, November 22, 2011
    • 1 reply
    • 1.3k views
    • 
    • XTitan
    • November 22, 2011

17. distributions upon death

    By Guest cjt, June 15, 2006
    • 1 reply
    • 1.9k views
    • 
    • Guest
    • June 16, 2006

18. Performance Based Compensation

    By Guest mbw, December 22, 2008
    • 1 reply
    • 1.9k views
    • 
    • Guest
    • December 22, 2008

19. Removing a permissible payment event

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

20. Plan Amendment to Change Default Form of Payment

    By Cowgirl83, September 21, 2022
    • 1 reply
    • 785 views
    • 
    • CuseFan
    • September 22, 2022

21. Late Payment

    By Guest Inquiring Mind, March 4, 2010
    • 1 reply
    • 1.8k views
    • 
    • XTitan
    • March 5, 2010

22. Directors' fee deferrals

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

23. Similar Plans w/in 3 years of Plan Termination

    By Guest thefades, June 13, 2012
    • 1 reply
    • 2.9k views
    • 
    • gc@chimentowebb.com
    • June 14, 2012

24. 409A Manual/Practice Guide

    By Christine Roberts, October 9, 2009
    • 1 reply
    • 1.4k views
    • 
    • Ron Snyder
    • October 12, 2009

25. Irrevocably Elect Not to Participate in the Plan

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

26. Termination with cause as involuntary?

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

27. Sequential/Successive Ineligible 457 Plans

    By Christine Roberts, March 26, 2012
    • 1 reply
    • 1.5k views
    • 
    • ERISA-Bubs
    • March 27, 2012

28. Employer Deduction for Severance

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

29. 409A Correction Program Question

    By Guest newtobenefits, January 21, 2009
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • February 6, 2009

30. Replacing 409A plans/substitution

    By Guest thefades, April 2, 2010
    • 1 reply
    • 3.8k views
    • 
    • 401 Chaos
    • April 29, 2010

31. Stock Interests - Grandfathered Valuation Rules

    By Christine Roberts, June 26, 2010
    • 1 reply
    • 1.2k views
    • 
    • Christine Roberts
    • June 27, 2010

32. Acceleration--Limited Cashouts

    By Randy Watson, November 10, 2009
    • 1 reply
    • 2.6k views
    • 
    • XTitan
    • November 10, 2009

33. 409A - "Amount Deferred"

    By Guest long, August 23, 2007
    • 1 reply
    • 1.3k views
    • 
    • Steelerfan
    • August 24, 2007

34. Earn Out After Noncompliant CIC Event?

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

35. Affiliated service groups and 409(A)

    By pcbenefits007, November 1, 2023
    • 1 reply
    • 847 views
    • 
    • Luke Bailey
    • November 8, 2023

36. Good Reason provisions -- clarifying amendment permissible?

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

37. Payment date

    By ERISA25, September 17, 2009
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • October 14, 2009

38. Can RSUs be settled with parent company stock instead of stock of the employer/subsidiary?

    By ERISA guy, September 17, 2025
    • 1 reply
    • 1.3k views
    • 
    • Artie M
    • September 18, 2025

39. another 409A question

    By Floridaattorney, June 24, 2008
    • 1 reply
    • 2k views
    • 
    • Everett Moreland
    • June 25, 2008

40. Stock Option Exercise Period

    By jpod, January 14, 2013
    • 1 reply
    • 2.8k views
    • 
    • 401 Chaos
    • January 14, 2013

41. Payment Modifications

    By Guest IHC, October 30, 2014
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • October 30, 2014

42. Service Provider Agrees to Reduction in Payment

    By ERISA25, April 12, 2011
    • 1 reply
    • 1.3k views
    • 
    • QDROphile
    • April 12, 2011

43. Unlinking Nonqualified Plan from Qualified Plan

    By Guest gaham, August 24, 2007
    • 1 reply
    • 1.4k views
    • 
    • Steelerfan
    • August 28, 2007

44. NQDC adopted in final 6 months of performance period

    By Guest mae.c, August 21, 2008
    • 1 reply
    • 1.4k views
    • 
    • XTitan
    • August 21, 2008

45. Contingent Benefit Rule and NQDC Plans

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

46. Notice 2010-6

    By ERISA11, February 21, 2011
    • 1 reply
    • 2.2k views
    • 
    • NKOTB
    • March 29, 2012

47. W2 for LTIP on Term EE

    By GeorgedelaF, September 21, 2017   

    • long term incentive plan
    • nonqualified deferred compensation
    • (and 2 more)

      Tagged with:

      • long term incentive plan
      • nonqualified deferred compensation
      • w2 reporting
      • box 12
    • 1 reply
    • 2.3k views
    • 
    • XTitan
    • September 21, 2017

48. Disability insurance and 409A

    By Guest Penny17, July 25, 2007
    • 1 reply
    • 1.3k views
    • 
    • Everett Moreland
    • July 26, 2007

49. Payment within a Given Year or a Given 90-Day Period

    By Yesrod5, January 11, 2014
    • 1 reply
    • 3.6k views
    • 
    • SycamoreFan
    • May 21, 2014

50. Specified employee 6 month delay and income taxes

    By Steamboat, January 12, 2024
    • 1 reply
    • 1.1k views
    • 
    • CuseFan
    • January 15, 2024