409A Issues

666 topics in this forum

1. Addition of a 'separation from service' event and 409A

   By kmhaab, May 9, 2016
   • 3 replies
   • 1.6k views
   • 
   • gc@chimentowebb.com
   • May 11, 2016

2. Savings Interest Rates

   By Guest abeysomone, October 13, 2010
   • 2 replies
   • 1.6k views
   • 
   • Guest
   • November 15, 2010

3. Valid payment schedule?

   By Guest Salvador A Mander, October 15, 2011
   • 5 replies
   • 1.6k views
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   • JanetM
   • November 29, 2011

4. Reserving Discretion to Pay Out Deferred Comp in Either Stock or Cash

   By Guest jhall, October 1, 2008
   • 2 replies
   • 1.6k views
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   • Guest
   • October 1, 2008

5. Definition of Specified Date

   By Guest gaham, March 30, 2007
   • 1 reply
   • 1.6k views
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   • Steelerfan
   • April 1, 2007

6. 409A Regs Released

   By XTitan, April 10, 2007
   • 2 replies
   • 1.6k views
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   • XTitan
   • April 12, 2007

7. MetLife Deferred Comp Product from Late '90s

   By Christine Roberts, October 22, 2008
   • 2 replies
   • 1.6k views
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   • Christine Roberts
   • October 22, 2008

8. Failure to Properly Terminate Deferred Comp Plan in 2005

   By 401 Chaos, November 13, 2009
   • 2 replies
   • 1.6k views
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   • 401 Chaos
   • November 13, 2009

9. Option Exercise Timing - different from Payment Timing right?

   By ERISAatty, November 8, 2011
   • 0 replies
   • 1.6k views
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   • ERISAatty
   • November 8, 2011

10. Safe Harbor Plan Mid Year Eligibility Amendment

    By XroadsTPA, June 9, 2016
    • 3 replies
    • 1.6k views
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    • XroadsTPA
    • June 10, 2016

11. Attempt to "buy out" a promise of "lifetime benefits" under severance agreements - impermissible 409A acceleration?

    By Jaded, June 17, 2024
    • 4 replies
    • 1.5k views
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    • acm_acm
    • June 19, 2024

12. Reimbursements and In-Kind Benefits

    By Guest basilb, September 29, 2010
    • 0 replies
    • 1.5k views
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    • Guest
    • September 29, 2010

13. Reemployment and 409A

    By Guest elmo27, October 31, 2011
    • 0 replies
    • 1.5k views
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    • Guest
    • October 31, 2011

14. Will similar awards in different years be aggregated?

    By ERISA-Bubs, November 20, 2017
    • 5 replies
    • 1.5k views
    • 
    • Luke Bailey
    • November 22, 2017

15. Change in Control upon death of sole shareholder?

    By Gudgergirl, February 22, 2016
    • 1 reply
    • 1.5k views
    • 
    • Blackbirch
    • February 23, 2016

16. Independent Contractor NQDC Payments Received

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

17. Correction Needed if Exempt from 409A?

    By Guest kodle, May 12, 2010
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • May 25, 2010

18. Identifying Specified Employees

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

19. Impermissible Deferral

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

20. Continued Medical

    By Randy Watson, July 6, 2007
    • 3 replies
    • 1.5k views
    • 
    • Randy Watson
    • July 7, 2007

21. Sequential/Successive Ineligible 457 Plans

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

22. Failure to credit employer non-elective contribution

    By RWPHoenix, February 26, 2019
    • 13 replies
    • 1.5k views
    • 
    • XTitan
    • March 6, 2019

23. 409A(b)(3) funding restrictions

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

24. Grandfathered Amount - Deferrals Always Vested

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

25. 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

26. 2008-113

    By Guest Mel Kiper Jr., March 10, 2011
    • 0 replies
    • 1.5k views
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    • Guest
    • March 10, 2011

27. Impermissible Acceleration/Substition

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

28. 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
    • 1.5k views
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    • EBECatty
    • September 15, 2021

29. Convert DB to DC

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

30. Deferred Comp / Business Owners

    By austin3515, May 16, 2018
    • 12 replies
    • 1.5k views
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    • austin3515
    • May 17, 2018

31. Deferral Feature in Exempt Stock Right?

    By EBECatty, May 29, 2018
    • 4 replies
    • 1.5k views
    • 
    • EBECatty
    • May 30, 2018

32. 409A

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

33. Can a SERP be rolled over into Phantom Stock?

    By kmhaab, January 11, 2019
    • 4 replies
    • 1.5k views
    • 
    • TheRealSteve72
    • May 17, 2019

34. Tax Rate for Distributions to Beneficiaries

    By ERISA-Bubs, December 19, 2011
    • 0 replies
    • 1.5k views
    • 
    • ERISA-Bubs
    • December 19, 2011

35. options on preferred stock

    By Guest JTK, November 6, 2007
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • November 6, 2007

36. Redeferring Part of a Scheduled Payment

    By Guest Inquiring Mind, June 18, 2010
    • 1 reply
    • 1.5k views
    • 
    • Guest
    • December 8, 2011

37. cancellation of prior deferrals (surrender)

    By Guest Richard Tennenbaum, February 9, 2010
    • 4 replies
    • 1.5k views
    • 
    • QDROphile
    • February 9, 2010

38. Final Regs.

    By jpod, April 2, 2007
    • 0 replies
    • 1.5k views
    • 
    • jpod
    • April 2, 2007

39. Scope of Plan Aggregation

    By SycamoreFan, July 22, 2008
    • 0 replies
    • 1.5k views
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    • SycamoreFan
    • July 22, 2008

40. Forfeiture if no stock purchase?

    By ERISAatty, September 30, 2010
    • 3 replies
    • 1.5k views
    • 
    • Guest
    • January 21, 2011

41. How Far Does a 409A Taint Go?

    By Guest Grumpy456, October 15, 2007
    • 3 replies
    • 1.5k views
    • 
    • Steelerfan
    • October 16, 2007

42. Correcting Stock Options granted over Non-Service Recipient Stock

    By SycamoreFan, January 23, 2012
    • 0 replies
    • 1.5k views
    • 
    • SycamoreFan
    • January 23, 2012

43. Separate Payment

    By Guest meeh3704, October 9, 2008
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • October 9, 2008

44. 409A Violation -- Failure to Pay Installment Payments

    By Guest Subsequent Deferral, May 13, 2011
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • May 13, 2011

45. 409A Correction Program Question

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

46. Administrative Error - Calculations

    By JRG, June 27, 2011
    • 0 replies
    • 1.5k views
    • 
    • JRG
    • June 27, 2011

47. Bonus Payment - can Board have option to allow payment even if participant not entitled to it?

    By TaxLawyer1978, February 27, 2018
    • 9 replies
    • 1.5k views
    • 
    • gc@chimentowebb.com
    • March 3, 2018

48. Subsequent Deferrals and Separation

    By Guest J Bauer, October 31, 2006
    • 0 replies
    • 1.5k views
    • 
    • Guest
    • October 31, 2006

49. Reporting and Withholding

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

50. Pro-rated Bonus

    By Guest Mr. Kite, December 9, 2008
    • 1 reply
    • 1.5k views
    • 
    • Just Me
    • December 9, 2008