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Advisory Opinion on Behalf of Empresas Fonalledas, Inc. re: 'Top Hat' Plan
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Dec. 31, 2008 "[DOL was asked whether,] in the case of a plan covering a 'controlled group of corporations' or a 'group of trades or businesses under common control' within the meaning of section 414(b) and (c) of the Internal Revenue Code, filing a single registration statement for the plan will satisfy the alternative method of compliance in 29 C.F.R. section 2520.104-23 for the participating employers." MORE >> |
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