409A Issues

599 topics in this forum

1. Applicable corporation for effective Change in Control

   By Guest CABatty, September 7, 2007
   • 1 reply
   • 2,422 views
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   • IRA
   • February 20, 2008

2. Application to partners

   By Guest ENT, December 13, 2011
   • 0 replies
   • 1,272 views
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   • Guest ENT
   • December 13, 2011

3. Are 457(f) plans subject to ERISA?

   By Guest Bearlee, May 30, 2008
   • 5 replies
   • 5,997 views
   • 
   • Steelerfan
   • May 30, 2008

4. Assumption of Liability by SH

   By spartytax, February 12, 2015
   • 0 replies
   • 912 views
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   • spartytax
   • February 12, 2015

5. At Risk Pension Plan and "funding" a Rabbi Trust

   By Randy Watson, July 19, 2010
   • 1 reply
   • 1,529 views
   • 
   • My 2 cents
   • July 20, 2010

6. Average Benefits Test & Cross Testing

   By Guest Michele Ciz, February 7, 2008
   • 1 reply
   • 1,668 views
   • 
   • Tom Poje
   • February 7, 2008

7. Base Salary - Employment Agreement

   By Guest shaul, February 3, 2012
   • 5 replies
   • 1,325 views
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   • ERISA-Bubs
   • February 24, 2012

8. Basic Severance Plan Exempt from 409A

   By 401 Chaos, December 22, 2008
   • 10 replies
   • 2,157 views
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   • Guest Mr. Kite
   • February 16, 2009

9. Below Market Options

   By Guest aaronk, November 16, 2009
   • 2 replies
   • 1,384 views
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   • XTitan
   • January 25, 2010

10. Bonus in Connection with Stock Option Exercise

    By SycamoreFan, June 22, 2012
    • 0 replies
    • 2,844 views
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    • SycamoreFan
    • June 22, 2012

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

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

12. Bonus to pay option exercise cost

    By sdcurt, January 15
    • 5 replies
    • 1,000 views
    • 
    • Luke Bailey
    • January 16

13. Brother-Sister Businesses Under Common Control

    By Guest Donaldson, February 13, 2008
    • 0 replies
    • 2,836 views
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    • Guest Donaldson
    • February 13, 2008

14. Cacluations - spreadsheet?

    By Guest MJ1, December 9, 2010
    • 1 reply
    • 1,772 views
    • 
    • Guest Willy
    • May 14, 2014

15. Calculating Severance Amounts Under 409A

    By 401 Chaos, February 7, 2006
    • 4 replies
    • 3,408 views
    • 
    • 401 Chaos
    • May 22, 2006

16. Calculation of Grandfathered Amt. in a Non-AB Plan

    By smm, July 15, 2009
    • 0 replies
    • 1,052 views
    • 
    • smm
    • July 15, 2009

17. Calculation of income inclusion

    By Guest JMN, June 7, 2010
    • 0 replies
    • 934 views
    • 
    • Guest JMN
    • June 7, 2010

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

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

19. Can a NQDC Plan be spun off?

    By calexbraska, June 28, 2018
    • 6 replies
    • 1,059 views
    • 
    • Luke Bailey
    • July 6, 2018

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

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

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

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

22. Can document correction restore 409A exception?

    By Guest 409 eh?, October 25, 2010
    • 4 replies
    • 1,434 views
    • 
    • Guest ailiah
    • January 21, 2011

23. Can Employer pay Employee additional compensation equal to 409A taxes paid by Employee?

    By Guest bgtees, September 7, 2011
    • 2 replies
    • 1,395 views
    • 
    • Guest bgtees
    • September 8, 2011

24. Can I amend to add a form of payment?

    By ERISA-Bubs, October 1, 2013
    • 0 replies
    • 40,949 views
    • 
    • ERISA-Bubs
    • October 1, 2013

25. Can I reduce a CIC payment and pay a bonus today equal to the reduction?

    By ERISA-Bubs, December 12, 2014
    • 5 replies
    • 1,667 views
    • 
    • Blackbirch
    • January 20, 2015