"Top hat" plans are unfunded pension plans for a select group of management or highly compensated employees. Top hat plans are exempt from certain ERISA reporting and disclosure requirements if the plan administrator timely files a one-time statement with the DOL. The DOL has issued proposed regulations that will require these top hat plan statements to be filed electronically. The requirement will become effective 120 days after publication of the final regulations in the Federal Regulations. Before then, plan administrators can choose to voluntarily file the top hat plan statement using an electronic system on the website of the DOL's Employee Benefits Security Administration.
http://www.dol.gov/ebsa/efiletophatplanfilinginstructions.html
Disclaimer
While we are pleased to have you contact us by telephone, surface mail, electronic mail, or by facsimile transmission, contacting Kilpatrick Townsend & Stockton LLP or any of its attorneys does not create an attorney-client relationship. The formation of an attorney-client relationship requires consideration of multiple factors, including possible conflicts of interest. An attorney-client relationship is formed only when both you and the Firm have agreed to proceed with a defined engagement.
DO NOT CONVEY TO US ANY INFORMATION YOU REGARD AS CONFIDENTIAL UNTIL A FORMAL CLIENT-ATTORNEY RELATIONSHIP HAS BEEN ESTABLISHED.
If you do convey information, you recognize that we may review and disclose the information, and you agree that even if you regard the information as highly confidential and even if it is transmitted in a good faith effort to retain us, such a review does not preclude us from representing another client directly adverse to you, even in a matter where that information could be used against you.
