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409A Issues

633 topics in this forum

  1. Change of Control and Attribution rules

    By EmpbAF,
    • 1 reply
    • 72 views

  2. 409A Correction by Plan Amendment -- Is everyone still sending the Notices under Section XII of IRS Notice 2010-06?

    By Centerstage,
    • 1 reply
    • 303 views

  3. Non-account balance plan value in liquidation

    By EBECatty,
    • 5 replies
    • 258 views

  4. Payment Amount Based on Appraised Value of Company

    By Jeff Kirtner,
    • 5 replies
    • 249 views

  5. Plan Amendment to Change Default Form of Payment

    By Cowgirl83,
    • 1 reply
    • 211 views

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

    By ERISA guy,
    • 5 replies
    • 269 views

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

    By kgr12,
    • 3 replies
    • 123 views

  8. Does modification in NQDC impact Separation of Service date

    By jpstl,
    • 5 replies
    • 166 views

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

    By EBECatty,
    • 0 replies
    • 223 views

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

    By mariemonroe,
    • 10 replies
    • 308 views

  11. Accelerating vesting of early-exercised stock?

    By beiser,
    • 1 reply
    • 324 views

  12. Option Exercise Price

    By EBECatty,
    • 3 replies
    • 218 views

  13. Accelerating vesting/payment Short-term deferral exception

    By Moosen14,
    • 1 reply
    • 358 views

  14. Identifying Payment Event under 409A

    By kmhaab,
    • 4 replies
    • 409 views

  15. Separate EIN for Rabbi Trust

    By HCE,
    • 3 replies
    • 618 views

  16. 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
    • 295 views

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

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

  18. Extension of ISO vested options expiry date

    By Venus,   
    • 0 replies
    • 219 views

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

    By David Olive,
    • 0 replies
    • 279 views

  20. Deferrals Allowed After a Payment Event?

    By kmhaab,
    • 2 replies
    • 409 views

  21. Trevor Bauer's Contract

    By Chaz,
    • 16 replies
    • 1.3k views

  22. Release Required Independent of Payment Schedule

    By Christine Roberts,
    • 3 replies
    • 324 views

  23. Change Non-Account Balance to Account Balance

    By EBECatty,
    • 4 replies
    • 383 views

  24. Termination of Phantom Stock- No Payout

    By Benefits Vet,
    • 2 replies
    • 436 views

  25. Freezing employer SERP contributions mid-year

    By gc@chimentowebb.com,
    • 3 replies
    • 388 views
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