409A Issues

625 topics in this forum

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

   By EBECatty, May 23
   • 0 replies
   • 99 views
   • 
   • EBECatty
   • May 23

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

   By mariemonroe, May 12
   • 10 replies
   • 216 views
   • 
   • Luke Bailey
   • May 17

3. Accelerating vesting of early-exercised stock?

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

4. Option Exercise Price

   By EBECatty, February 8
   • 3 replies
   • 172 views
   • 
   • Luke Bailey
   • February 9

5. Accelerating vesting/payment Short-term deferral exception

   By Moosen14, November 30, 2021
   • 1 reply
   • 280 views
   • 
   • HCE
   • January 5

6. Identifying Payment Event under 409A

   By kmhaab, October 7, 2021
   • 4 replies
   • 352 views
   • 
   • Luke Bailey
   • November 1, 2021

7. Separate EIN for Rabbi Trust

   By HCE, September 24, 2021
   • 3 replies
   • 375 views
   • 
   • Luke Bailey
   • September 29, 2021

8. 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
   • 217 views
   • 
   • EBECatty
   • September 15, 2021

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

   By Carol V. Calhoun, August 19, 2021
   • 6 replies
   • 306 views
   • 
   • EBECatty
   • August 30, 2021

10. Extension of ISO vested options expiry date

    By Venus, August 8, 2021   

    • isop
    • isop expiry date
    • 0 replies
    • 182 views
    • 
    • Venus
    • August 8, 2021

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

    By David Olive, June 30, 2021
    • 0 replies
    • 236 views
    • 
    • David Olive
    • June 30, 2021

12. Deferrals Allowed After a Payment Event?

    By kmhaab, June 18, 2021
    • 2 replies
    • 318 views
    • 
    • Linda Wilkins
    • June 25, 2021

13. Trevor Bauer's Contract

    By Chaz, June 16, 2021
    • 16 replies
    • 963 views
    • 
    • RatherBeGolfing
    • June 23, 2021

14. Release Required Independent of Payment Schedule

    By Christine Roberts, May 28, 2021
    • 3 replies
    • 286 views
    • 
    • Christine Roberts
    • June 3, 2021

15. Change Non-Account Balance to Account Balance

    By EBECatty, April 7, 2021
    • 4 replies
    • 330 views
    • 
    • Luke Bailey
    • April 9, 2021

16. Termination of Phantom Stock- No Payout

    By Benefits Vet, April 8, 2021
    • 2 replies
    • 220 views
    • 
    • Luke Bailey
    • April 9, 2021

17. Freezing employer SERP contributions mid-year

    By gc@chimentowebb.com, January 20, 2021
    • 3 replies
    • 308 views
    • 
    • XTitan
    • February 3, 2021

18. Year of Failure - Vesting Date or Payment Date?

    By kmhaab, December 14, 2020
    • 4 replies
    • 665 views
    • 
    • gc@chimentowebb.com
    • December 20, 2020

19. Stock Appreciation Rights under Earn-out buyout

    By RockyMountain, December 14, 2020   

    • sars
    • phantom stock
    • (and 2 more)

      Tagged with:

      • sars
      • phantom stock
      • asset purchase
      • earn-out buyout
    • 3 replies
    • 231 views
    • 
    • RockyMountain
    • December 16, 2020

20. payment question

    By mariemonroe, December 11, 2020
    • 9 replies
    • 376 views
    • 
    • Luke Bailey
    • December 16, 2020

21. "Become a party to sale agreement" as payment trigger?

    By kmhaab, December 11, 2020
    • 3 replies
    • 292 views
    • 
    • Luke Bailey
    • December 15, 2020

22. Calculation of income inclusion

    By Guest JMN, June 7, 2010
    • 1 reply
    • 1.2k views
    • 
    • panther
    • November 19, 2020

23. Correct Plan Document Failure for Agreement in Payment Status?

    By kmhaab, November 10, 2020
    • 6 replies
    • 429 views
    • 
    • Luke Bailey
    • November 17, 2020

24. Can you reduce the deferred compensation benefit?

    By panther, October 23, 2020   

    • 409a; one time and form
    • 4 replies
    • 460 views
    • 
    • panther
    • October 23, 2020

25. 409A Alternate Payment Amounts

    By EBECatty, September 25, 2020
    • 8 replies
    • 599 views
    • 
    • FORMER ESQ.
    • October 12, 2020