409A Issues

593 topics in this forum

1. Partial Plan Termination and liquidation allowed?

   By JennFC, November 11
   • 1 reply
   • 209 views
   • 
   • XTitan
   • November 11

2. Adding Distribution Options

   By Mike31, October 28
   • 6 replies
   • 366 views
   • 
   • XTitan
   • October 31

3. Taxation of Lloyd's Specialty Life Insurance

   By CaliBen, October 14   

   • imputed income
   • split dollar
   • (and 2 more)

     Tagged with:

     • imputed income
     • split dollar
     • 162 bonus
     • tax
   • 7 replies
   • 677 views
   • 
   • Luke Bailey
   • October 17

4. 409A / 457(f) - Voluntary Termination After Change in Control

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

5. Single owner 401A issues

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

6. SERP for Deceased Participant

   By KimberlyC, May 13   

   • serp
   • deferred comp
   • (and 1 more)

     Tagged with:

     • serp
     • deferred comp
     • 409a; nonqualified deferred
   • 2 replies
   • 273 views
   • 
   • Luke Bailey
   • May 14

7. Top Hat Filing for Phantom Stock Plans

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

8. Consulting Agreement

   By ERISAgeek111, March 25
   • 3 replies
   • 241 views
   • 
   • ERISAgeek111
   • March 27

9. One Time/Form of Payment - Designated Beneficiary

   By EBECatty, March 20
   • 2 replies
   • 354 views
   • 
   • EBECatty
   • March 20

10. Failure to credit employer non-elective contribution

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

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

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

12. 409A plan for former employees?

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

13. 409A Exempt Stock Right?

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

14. 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
    • 159 views
    • 
    • Luke Bailey
    • September 29, 2018

15. amend formula in NQDC Plan

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

16. Accelerating Payments under Short Term Deferral Exception

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

17. Can a NQDC Plan be spun off?

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

18. Deferral Feature in Exempt Stock Right?

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

19. 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
    • 1,021 views
    • 
    • TEL
    • May 22, 2018

20. Deferred Comp / Business Owners

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

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

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

22. Plan Continuation After Change in Control Payout

    By EBECatty, March 19, 2018
    • 7 replies
    • 1,088 views
    • 
    • Louis Richey
    • March 20, 2018

23. Can "unrelated" employers participate in the same 409A plan?

    By ERISA-Bubs, March 9, 2018
    • 9 replies
    • 877 views
    • 
    • calexbraska
    • April 26, 2018

24. Bonus Payment - can Board have option to allow payment even if participant not entitled to it?

    By TaxLawyer1978, February 27, 2018
    • 9 replies
    • 659 views
    • 
    • gc@chimentowebb.com
    • March 3, 2018

25. Post Employment Consulting and Separation from Service

    By kgr12, January 25, 2018
    • 5 replies
    • 1,370 views
    • 
    • kgr12
    • February 1, 2018