409A Issues

600 topics in this forum

1. 409A - Is a change in installment calculation method a change in time or form of payment?

   By CMC, July 19
   • 2 replies
   • 425 views
   • 
   • Luke Bailey
   • July 20

2. Covad-19 Laid-off 409A Participants

   By Mark Whitelaw, March 19
   • 6 replies
   • 945 views
   • 
   • Luke Bailey
   • April 9

3. 409A and Best Interest Disclosure

   By Mark Whitelaw, March 27
   • 0 replies
   • 167 views
   • 
   • Mark Whitelaw
   • March 27

4. Bonus to pay option exercise cost

   By sdcurt, January 15
   • 5 replies
   • 1,046 views
   • 
   • Luke Bailey
   • January 16

5. 409A "Linked" Nonqualified Plans

   By EBECatty, January 9
   • 0 replies
   • 220 views
   • 
   • EBECatty
   • January 9

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

   By panther, January 7   

   • substitution
   • 1 reply
   • 173 views
   • 
   • CuseFan
   • January 7

7. Vesting upon Change in Control

   By austin3515, December 31, 2019
   • 4 replies
   • 373 views
   • 
   • Bob the Swimmer
   • January 2

8. Partial Plan Termination and liquidation allowed?

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

9. Adding Distribution Options

   By Mike31, October 28, 2019
   • 6 replies
   • 490 views
   • 
   • XTitan
   • October 31, 2019

10. 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
    • 803 views
    • 
    • Luke Bailey
    • October 17, 2019

11. 409A / 457(f) - Voluntary Termination After Change in Control

    By EBECatty, October 8, 2019
    • 3 replies
    • 348 views
    • 
    • Luke Bailey
    • October 10, 2019

12. Single owner 401A issues

    By SwimmingInBowelsOfERISA, June 17, 2019
    • 2 replies
    • 625 views
    • 
    • ERISA-Bubs
    • October 2, 2019

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

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

14. SERP for Deceased Participant

    By KimberlyC, May 13, 2019   

    • serp
    • deferred comp
    • (and 1 more)

      Tagged with:

      • serp
      • deferred comp
      • 409a; nonqualified deferred
    • 2 replies
    • 395 views
    • 
    • Luke Bailey
    • May 14, 2019

15. Top Hat Filing for Phantom Stock Plans

    By ERISA-Bubs, May 3, 2019
    • 3 replies
    • 713 views
    • 
    • Luke Bailey
    • May 8, 2019

16. 409A: Going Concern

    By Guest awea, May 27, 2009
    • 7 replies
    • 3,009 views
    • 
    • XTitan
    • April 5, 2019

17. Consulting Agreement

    By ERISAgeek111, March 25, 2019
    • 3 replies
    • 342 views
    • 
    • ERISAgeek111
    • March 27, 2019

18. One Time/Form of Payment - Designated Beneficiary

    By EBECatty, March 20, 2019
    • 2 replies
    • 461 views
    • 
    • EBECatty
    • March 20, 2019

19. Failure to credit employer non-elective contribution

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

20. 409A plan for former employees?

    By mariemonroe, November 7, 2018
    • 4 replies
    • 566 views
    • 
    • mariemonroe
    • November 9, 2018

21. 409A Exempt Stock Right?

    By EBECatty, October 10, 2018
    • 1 reply
    • 295 views
    • 
    • Luke Bailey
    • October 11, 2018

22. Reducing the required quantum of common ownership for a service recipient controlled group in the case of brother-sister companies

    By Luke Bailey, September 29, 2018   

    • 1.409a(h)(3)
    • 409a controlled group
    • 0 replies
    • 224 views
    • 
    • Luke Bailey
    • September 29, 2018

23. amend formula in NQDC Plan

    By mariemonroe, September 18, 2018
    • 5 replies
    • 415 views
    • 
    • XTitan
    • September 21, 2018

24. Accelerating Payments under Short Term Deferral Exception

    By HCE, September 18, 2018
    • 3 replies
    • 984 views
    • 
    • Luke Bailey
    • September 18, 2018

25. Can a NQDC Plan be spun off?

    By calexbraska, June 28, 2018
    • 6 replies
    • 1,131 views
    • 
    • Luke Bailey
    • July 6, 2018