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409A Issues

635 topics in this forum

  1. 409A Correction by Plan Amendment -- Is everyone still sending the Notices under Section XII of IRS Notice 2010-06?

    By Centerstage,
    • 2 replies
    • 353 views

  2. 409A Correction Program

    By MarkS,
    • 3 replies
    • 244 views

  3. Bank Creates Holding Company What Part of 1.409A-3(i)(5) excludes it as Change in Control Event

    By Centerstage,   
    • 0 replies
    • 181 views

  4. Change of Control and Attribution rules

    By EmpbAF,
    • 2 replies
    • 331 views

  5. Non-account balance plan value in liquidation

    By EBECatty,
    • 5 replies
    • 384 views

  6. Payment Amount Based on Appraised Value of Company

    By Jeff Kirtner,
    • 5 replies
    • 305 views

  7. Plan Amendment to Change Default Form of Payment

    By Cowgirl83,
    • 1 reply
    • 232 views

  8. Elective deferrals subject to a substantial risk of forfeiture?

    By ERISA guy,
    • 5 replies
    • 295 views

  9. Retrospective and Future Bonus Payments and "Performance-Based Compensation"

    By kgr12,
    • 3 replies
    • 151 views

  10. Does modification in NQDC impact Separation of Service date

    By jpstl,
    • 5 replies
    • 251 views

  11. Long-Term Bonus Plan - 409A Exempt vs. Non-Exempt

    By EBECatty,
    • 0 replies
    • 251 views

  12. Can plan allow distribution event to be "later of" separation from service or a specified date?

    By mariemonroe,
    • 10 replies
    • 343 views

  13. Accelerating vesting of early-exercised stock?

    By beiser,
    • 1 reply
    • 407 views

  14. Option Exercise Price

    By EBECatty,
    • 3 replies
    • 256 views

  15. Accelerating vesting/payment Short-term deferral exception

    By Moosen14,
    • 1 reply
    • 454 views

  16. Identifying Payment Event under 409A

    By kmhaab,
    • 4 replies
    • 424 views

  17. Separate EIN for Rabbi Trust

    By HCE,
    • 3 replies
    • 778 views

  18. 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,
    • 2 replies
    • 356 views

  19. Nonqualified plan with benefits reduced in case of future employment

    By Carol V. Calhoun,
    • 6 replies
    • 372 views

  20. Extension of ISO vested options expiry date

    By Venus,   
    • 0 replies
    • 237 views

  21. Plan Aggregation Rules of 1.409A-1(c)

    By David Olive,
    • 0 replies
    • 297 views

  22. Deferrals Allowed After a Payment Event?

    By kmhaab,
    • 2 replies
    • 435 views

  23. Trevor Bauer's Contract

    By Chaz,
    • 16 replies
    • 1.4k views

  24. Release Required Independent of Payment Schedule

    By Christine Roberts,
    • 3 replies
    • 339 views

  25. Change Non-Account Balance to Account Balance

    By EBECatty,
    • 4 replies
    • 423 views
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