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  1. Severance (0 replies)
  2. Payment date (1 reply)
  3. 409A Manual/Practice Guide (1 reply)
  4. What all is counted for purposes of the 6-Month Delay Rule (0 replies)
  5. What does "separation pay" include (3 replies)
  6. Employer Payment of Penalties (3 replies)
  7. Federal Underpayment Interest Rate (0 replies)
  8. Calculation of Grandfathered Amt. in a Non-AB Plan (0 replies)
  9. Retention payment (3 replies)
  10. IPO -- Change in Control (0 replies)
  11. Sale of Disregarded Entity - "Separation from Service"? (0 replies)
  12. Change in Control Payment Subject to a SRF? (2 replies)
  13. Delaying Vesting on Restricted Stock--Does 409A Apply (0 replies)
  14. Legally binding right (4 replies)
  15. Amendment to delay time of payment (4 replies)
  16. Requirement that payments begin at age 55 (regardless of separation age)? (2 replies)
  17. 409A: Going Concern (5 replies)
  18. Does amendment of a benefit formula violate 409A? (3 replies)
  19. Phantom Stock Plan and "Service Recipient Stock" (2 replies)
  20. Correction of Discounted Stock Options (5 replies)
  21. Specified Employees/Acquisition involving 2 Public Companies (0 replies)
  22. Grandfathered Plan: Material modification (operational failure) (2 replies)
  23. Substantial Risk of Forfeiture If Employer Cannot Terminate Plan (3 replies)
  24. Phantom Stock Plan (5 replies)
  25. NQ plan for a former employee (2 replies)
  26. Plan Terminations (9 replies)
  27. NQDC distributions (8 replies)
  28. Change in Control Definition (4 replies)
  29. 403(b) Plans (1 reply)
  30. Termination/Acceleration (1 reply)
  31. Transition Rules for Time and Form Elections (2 replies)
  32. Separation Pay and 401(a)(17) limits (1 reply)
  33. payment to deceased employees wife (6 replies)
  34. 6 month delay for specified employees (2 replies)
  35. Short Term Deferral (2 replies)
  36. Good Reason provisions -- clarifying amendment permissible? (0 replies)
  37. Separation Pay plan -- timing of amendment (0 replies)
  38. Stock Appreciation Right (2 replies)
  39. Different Separation Pay Amounts (0 replies)
  40. Basic Severance Plan Exempt from 409A (10 replies)
  41. Rabbi Trust (3 replies)
  42. Freezing deferrals (3 replies)
  43. 409A Correction Program Question (1 reply)
  44. Plan Termination Amendment (1 reply)
  45. Late Distributions (0 replies)
  46. guaranteed exercise price of options? (0 replies)
  47. New NQDCP - Performance-based bonus deferral (0 replies)
  48. Grandfathered Amount - Deferrals Always Vested (4 replies)
  49. Responsibility to Amend Plan (2 replies)
  50. Single Time and Form (3 replies)
  51. Is it a Top Hat Plan or Excess Benefit Plan? (2 replies)
  52. Performance Based Compensation (1 reply)
  53. Termination of Plan - Compliance with Final Regs (1 reply)
  54. Deferral Election Change (2 replies)
  55. Cash-Out Rule (0 replies)
  56. Time and Form of Payment (3 replies)
  57. Put option on an option? (0 replies)
  58. Question on 409A Income Inclusion / Jan 2009 (0 replies)
  59. Pro-rated Bonus (1 reply)
  60. Alternative time, same form, different amount (2 replies)
  61. NEWS: Proposed Reg 1.409A-4 Released (0 replies)
  62. Post 2005 plan terminates before 12/31/08 amendment deadline (3 replies)
  63. Reload Options under 409A (0 replies)
  64. Change in Control (3 replies)
  65. Revisiting Continuation of Health Benefits Following Termination (3 replies)
  66. Different Distribution Elections for Each Year (2 replies)
  67. Director as Specified Employee (6 replies)
  68. Stock Appreciation Rights (2 replies)
  69. Distributions upon plan termination (1 reply)
  70. Use of 409A Transition Relief to Terminate SERP this Year and Pay Next Year (4 replies)
  71. 409A (5 replies)
  72. Acquisition and Aggregation (0 replies)
  73. Six month delay / Written plan requirement (1 reply)
  74. Election in First Year of Eligibility (5 replies)
  75. split dollar - issues with 409A compliance (0 replies)
  76. Employer Discretionary Contributions (1 reply)
  77. Termination of Pre-2005 Plan (3 replies)
  78. Using Transition Relief to Avoid 6-Month Delay (3 replies)
  79. Lump Sum Threshold (2 replies)
  80. Employer can avoid payment (1 reply)
  81. MetLife Deferred Comp Product from Late '90s (2 replies)
  82. Separate Payment (0 replies)
  83. SARs and Formula Valuation (0 replies)
  84. whether constructive receipt applies to offer to accelerate payment (0 replies)
  85. Reserving Discretion to Pay Out Deferred Comp in Either Stock or Cash (2 replies)
  86. DB SERP (0 replies)
  87. Ability to Use "Change in Control Price" for SARs under 409A (0 replies)
  88. What happens when a top hat participant is demoted? (10 replies)
  89. Revenue Procedure 2008-52 (6 replies)
  90. Change In Control Events (1 reply)
  91. Annualized Partial-Year Compensation (9 replies)
  92. 409A (4 replies)
  93. Amending Provisions to Comply with 409A in Cases of Death (6 replies)
  94. 162 Bonus Arrangement with Post-Separation Premiums (11 replies)
  95. Change in Control Question (1 reply)
  96. employee discounts (3 replies)
  97. NQDC adopted in final 6 months of performance period (1 reply)
  98. Is a PTO Bank Nonqualified Deferred Compensation? (11 replies)
  99. Convert DB to DC (2 replies)
  100. 20% additional tax (3 replies)
  101. 409A and Sale of Stock in a Professional Corp (19 replies)
  102. Determinable Amount (1 reply)
  103. Change of Control Liquidation and Starting New Plan (1 reply)
  104. Haircut or SROF? (3 replies)
  105. Scope of Plan Aggregation (0 replies)
  106. Double Trigger - Protection Period BEFORE a CIC (1 reply)
  107. Can the sponsor of a NQDC plan be a related entity to the employer? (11 replies)
  108. When to defer draw? (0 replies)
  109. Election of Form of Payment for Death Benefits (3 replies)
  110. Severance Pay - Accrued but unused sick leave (2 replies)
  111. Delayed salary or Deferred compensation (15 replies)
  112. another 409A question (1 reply)
  113. 6 Month Delay (10 replies)
  114. Acceleration - Bona Fide Dispute (0 replies)
  115. Are 457(f) plans subject to ERISA? (5 replies)
  116. Contingent Benefit Rule and NQDC Plans (1 reply)
  117. Unintentional Error - - Delay in Payment (0 replies)
  118. Acceleration of vesting of a short term deferral (5 replies)
  119. Is a plan administrator considered a fiduciary (4 replies)
  120. Change in Control Definitions (3 replies)
  121. Self-Correction of 409A Violations (1 reply)
  122. Failure to Bring Arrangement into Compliance (3 replies)
  123. 162(m) - Performance-based comp (4 replies)
  124. Single Time/Form - Separate elections for each year? (1 reply)
  125. qualified plan/non qualified plan (7 replies)
  126. Section 409A & Physician Employment Agreements (10 replies)
  127. Specified Employee --- Who is an officer? (3 replies)
  128. Moving Expense Reimbursement subject to 409A? (2 replies)
  129. Effective Date as 01/01/05 (4 replies)
  130. Applicable corporation for effective Change in Control (1 reply)
  131. What happens On 1/01/09? (2 replies)
  132. Non-Custodial TPA's (2 replies)
  133. Brother-Sister Businesses Under Common Control (0 replies)
  134. 409a distribution (5 replies)
  135. Average Benefits Test & Cross Testing (1 reply)
  136. Taxable reimbursements (3 replies)
  137. Revoke Election While in Original Election Period (4 replies)
  138. 409 A reporting (3 replies)
  139. 409A (14 replies)
  140. Extension of Option Expiration Dates Under 409A (0 replies)
  141. Loan to Company (1 reply)
  142. Reporting and Withholding (1 reply)
  143. Transitional Relief / Linked Plans (7 replies)
  144. Failure to designate time and form of payment (1 reply)
  145. IPO (7 replies)
  146. Taxable Welfare Benefits (16 replies)
  147. Termination with cause as involuntary? (1 reply)
  148. Failed Change in Control (10 replies)
  149. Stock options and transitional rules (3 replies)
  150. options on preferred stock (0 replies)
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