409A Issues

664 topics in this forum

1. Valid payment schedule?

   By Guest Salvador A Mander, October 15, 2011
   • 5 replies
   • 1.5k views
   • 
   • JanetM
   • November 29, 2011

2. 409A plan for former employees?

   By mariemonroe, November 7, 2018
   • 4 replies
   • 1.5k views
   • 
   • mariemonroe
   • November 9, 2018

3. 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
   • 1.5k views
   • 
   • Luke Bailey
   • October 17, 2019

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

   By Centerstage, September 16, 2015   

   • 409A; One time and form
   • 4 replies
   • 1.5k views
   • 
   • Centerstage
   • September 18, 2015

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

   By kmhaab, May 9, 2016
   • 3 replies
   • 1.5k views
   • 
   • gc@chimentowebb.com
   • May 11, 2016

6. 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

7. Safe Harbor Plan Mid Year Eligibility Amendment

   By XroadsTPA, June 9, 2016
   • 3 replies
   • 1.5k views
   • 
   • XroadsTPA
   • June 10, 2016

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

   By ERISAatty, November 8, 2011
   • 0 replies
   • 1.5k views
   • 
   • ERISAatty
   • November 8, 2011

9. Reimbursements and In-Kind Benefits

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

10. Change in Control upon death of sole shareholder?

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

11. Independent Contractor NQDC Payments Received

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

12. Impermissible Deferral

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

13. Correction Needed if Exempt from 409A?

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

14. Reemployment and 409A

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

15. Sequential/Successive Ineligible 457 Plans

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

16. 409A(b)(3) funding restrictions

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

17. Grandfathered Amount - Deferrals Always Vested

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

18. Identifying Specified Employees

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

19. Impermissible Acceleration/Substition

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

20. Continued Medical

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

21. 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

22. Convert DB to DC

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

23. 2008-113

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

24. options on preferred stock

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

25. 409A

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

26. Tax Rate for Distributions to Beneficiaries

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

27. Redeferring Part of a Scheduled Payment

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

28. Final Regs.

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

29. Scope of Plan Aggregation

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

30. Will similar awards in different years be aggregated?

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

31. Accelerating vesting/payment Short-term deferral exception

    By Moosen14, November 30, 2021
    • 1 reply
    • 1.5k views
    • 
    • HCE
    • January 5, 2022

32. Forfeiture if no stock purchase?

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

33. cancellation of prior deferrals (surrender)

    By Guest Richard Tennenbaum, February 9, 2010
    • 4 replies
    • 1.4k views
    • 
    • QDROphile
    • February 9, 2010

34. Separate Payment

    By Guest meeh3704, October 9, 2008
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • October 9, 2008

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

    By Jaded, June 17, 2024
    • 4 replies
    • 1.4k views
    • 
    • acm_acm
    • June 19, 2024

36. Deferred Comp / Business Owners

    By austin3515, May 16, 2018
    • 12 replies
    • 1.4k views
    • 
    • austin3515
    • May 17, 2018

37. How Far Does a 409A Taint Go?

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

38. 409A Violation -- Failure to Pay Installment Payments

    By Guest Subsequent Deferral, May 13, 2011
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • May 13, 2011

39. Subsequent Deferrals and Separation

    By Guest J Bauer, October 31, 2006
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • October 31, 2006

40. Failure to credit employer non-elective contribution

    By RWPHoenix, February 26, 2019
    • 13 replies
    • 1.4k views
    • 
    • XTitan
    • March 6, 2019

41. Reporting and Withholding

    By Oh so SIMPLE, December 12, 2007
    • 1 reply
    • 1.4k views
    • 
    • J Simmons
    • December 17, 2007

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

    By kmhaab, January 11, 2019
    • 4 replies
    • 1.4k views
    • 
    • TheRealSteve72
    • May 17, 2019

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

    By SycamoreFan, January 23, 2012
    • 0 replies
    • 1.4k views
    • 
    • SycamoreFan
    • January 23, 2012

44. Subsequent Deferral AFTER Separation From Service

    By Guest gscrowley, July 1, 2011
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • July 1, 2011

45. 409A Correction Program Question

    By Guest newtobenefits, January 21, 2009
    • 1 reply
    • 1.4k views
    • 
    • Guest
    • February 6, 2009

46. Change in Control

    By Guest MJ1, February 25, 2011
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • February 25, 2011

47. Pro-rated Bonus

    By Guest Mr. Kite, December 9, 2008
    • 1 reply
    • 1.4k views
    • 
    • Just Me
    • December 9, 2008

48. Performance criteria changes

    By Guest scuba80, May 23, 2011
    • 2 replies
    • 1.4k views
    • 
    • Floridaattorney
    • October 9, 2015

49. Administrative Error - Calculations

    By JRG, June 27, 2011
    • 0 replies
    • 1.4k views
    • 
    • JRG
    • June 27, 2011

50. Lump Sum Threshold

    By Just Me, October 28, 2008
    • 2 replies
    • 1.4k views
    • 
    • Just Me
    • October 29, 2008