29 CFR 2520.104-23
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:
- the name and address of the employer,
- the employer's EIN,
- 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.
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
An employer can provide notice of multiple top hat plans with one statement -- there is no need to file separately for each plan.