29 CFR 2520.104-23

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Top Hat Plans are not required to file annual reports if they file a statement with the DOL as provided by 29 CFR 2520.104-23.

The statement must include:

  1. the name and address of the employer,
  2. the employer's EIN,
  3. 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
  4. a statement of the number of such plans and the number of employees in each.

The top hat plan statement should be mailed to:

U.S. Department of Labor Employee Benefits Security Administration Top Hat Plan Exemption 200 Constitution Avenue, NW, N-1513 Washington, DC 20210

Tips

An employer can provide notice of multiple top hat plans with one statement -- there is no need to file separately for each plan.

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