DOL Top Hat Filings
Top Hat plans are unfunded plans for a select group of management or highly compensated employees. Section 2520.104-23 of the Department of Labor's regulations require that plan sponsors file ďa statement with the Secretary of Labor that includes the name and address of the employer, the employer identification number (EIN) assigned by the Internal Revenue Service, a declaration that the employer maintains a plan or plans primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees, and a statement of the number of such plans and the number of employees in each.Ē
Below are filing instructions (electronic and paper), information on the Delinquent Filers Voluntary Compliance Program, and a searchable database of existing Top Hat filings.