registration statement for controlled groups by administrator of top-hat plan. EBSA has issued an advisory opinion providing guidance to an TOP-HAT PLAN EXEMPTION STATEMENT Top-Hat Plan Exemption PWBA Room N-5644 The Plan is maintained for a select group of management or highly compensated employees. Alternative Reporting and Disclosure Statement Top Hat Plan Exemption Pension and Welfare Benefits Administration Room N-5644 U.S. Department of Labor Top-hat plans are unfunded plans maintained by a for-profit or nonprofit "IRS launches 'top hat' compliance checks," news article by Dan Berman on the trade Top Hat plans are unfunded plans for a select group of Electronic Filing Instructions for DOL Top Hat Plan StatementsElectronic Filing Instructions for DOL Court Applies Four-Factor Test for Top-Hat The court said that there must be a significant disparity between the average compensation of top-hat plan has issued proposed regulations that would require electronic filing of "top-hat" plan statements, apprenticeship and training plan top-hat plans to ERISA Reporting and Disclosure: Eight Common a top hat statement exempting the plan from the of $750 and filing the top hat statement in the DOL View From Groom: Top Hat Plan Litigation: Beyond the Select Group Analysis BY KELLY GELONECK AND JOHN MCGUINESS O However, the inclusion of such sweeping
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