A nonqualified retirement plan which is limited to a select group of key employees and which is exempt from ERISA regulations.
Related information about top hat plan:
- Top Hat Plan Definition | Investopedia
A form of retirement plan available only to selected company employees - usually key executives. Such plans are different from standard retirement plans in a ...
- What Is a Top Hat Plan?
Top hat plans are a form of retirement plans that are not offered to the general employee force of a corporation. Instead, this nonqualified retirement plan is ...
- Do I Have A Top Hat Plan? | Leonard, Street and Deinard - JD Supra
Nov 21, 2012 ... A standard part of an executive compensation package can be participation in a nonqualified deferred...
- The Top-Hat Plan Test for Your ERISA Executive Deferred ...
Jan 13, 2012 ... A recent Sixth Circuit decision provides a tutorial on designing and administering an ERISA executive compensation top-hat plan. In Daft v.
- Top Hat Plans (Supplelmental Deferred Compensation Benefits ...
Nov 1, 2011 ... One of these exceptions, known as a top hat plan, is defined as: “a plan which is unfunded and is maintained by the employer primarily for the ...
- What is top hat plan? definition and meaning
Definition of top hat plan: A nonqualified retirement plan which is limited to a select group of key employees and which is exempt from ERISA regulations.
- Making Sure Your Top Hat (Plan) - Barnes & Thornburg
One type of executive compensation plan is the top hat plan, which ... penalties on covered employees whose top hat plan fails to fit inside the statutory ...
- Factors to consider when designing and administering a "top-hat plan"
May 24, 2012 ... In Draft v. Advest, Inc., a recent Sixth Circuit decision, the Court outlined factors to consider for the design and implementation of a "top-hat plan.