409A Issues

597 topics in this forum

1. Bonus to pay option exercise cost

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

2. 409A "Linked" Nonqualified Plans

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

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

   By panther, January 7   

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

4. Vesting upon Change in Control

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

5. Partial Plan Termination and liquidation allowed?

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

6. Adding Distribution Options

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

7. 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
   • 738 views
   • 
   • Luke Bailey
   • October 17, 2019

8. 409A / 457(f) - Voluntary Termination After Change in Control

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

9. Single owner 401A issues

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

10. 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
    • 311 views
    • 
    • Luke Bailey
    • May 14, 2019

11. Top Hat Filing for Phantom Stock Plans

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

12. Consulting Agreement

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

13. One Time/Form of Payment - Designated Beneficiary

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

14. Failure to credit employer non-elective contribution

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

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

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

16. 409A plan for former employees?

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

17. 409A Exempt Stock Right?

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

18. 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
    • 178 views
    • 
    • Luke Bailey
    • September 29, 2018

19. amend formula in NQDC Plan

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

20. Accelerating Payments under Short Term Deferral Exception

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

21. Can a NQDC Plan be spun off?

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

22. Deferral Feature in Exempt Stock Right?

    By EBECatty, May 29, 2018
    • 4 replies
    • 515 views
    • 
    • EBECatty
    • May 30, 2018

23. Can rights under a NQDC plan be assignable to a Trust?

    By kmhaab, May 18, 2018   

    • 409a
    • assignable
    • (and 1 more)

      Tagged with:

      • 409a
      • assignable
      • nqdc
    • 7 replies
    • 1,114 views
    • 
    • TEL
    • May 22, 2018

24. Deferred Comp / Business Owners

    By austin3515, May 16, 2018
    • 12 replies
    • 578 views
    • 
    • austin3515
    • May 17, 2018

25. Can a Plan have a more restrictive (narrower) definition of Separation from Service?

    By calexbraska, April 26, 2018
    • 9 replies
    • 785 views
    • 
    • Luke Bailey
    • May 2, 2018