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calexbraska

How do I look up a top hat filing?

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Someone in my office claims to have filed a top hat filing for our top hat plan, but she has no record of it.  Is there someplace online I can go to look up the filing?  I tried FreeERISA, but the top hat filings seem to be only available if you have a "deluxe" paid subscription.

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It used to be that one could hire Judy Diamond to look up DOL filings.  But some people believe that everything should be free.

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Years ago you could send a letter to EBSA asking for a copy of a top-hat filing and they would either send it to you or send you some sort of certification that none existed.  I did this once; don't know if this is still available.

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What if they can't find it?  Then you're in some hot water even if you did do it.  I have this vision of an old closet somewhere with a box for each year starting with 1975, all yellowing with age, etc.  

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If you can't find it then you use DFVCP and pay $750 or whatever the amount is. 

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22 hours ago, austin3515 said:

And file 10 years of 5500's?

From the DOL DFVCP FAQs:

Q16. May an administrator of an apprenticeship and training plan, as described in 29 CFR § 2520.104-22, or an administrator of a top hat plan, as described in 29 CFR § 2520.104-23, participate in the DFVCP?

Yes. Administrators of apprenticeship and training plans and administrators of pension plans for a select group of management or highly compensated employees (top hat plans), may file the applicable notice and statement described in regulation §§ 2520.104-22 and 2520.104-23, respectively, under the DFVCP in lieu of filing any past due annual reports. By properly filing these statements as described in regulation §§ 2520.104-22 and 2520.104-23 and meeting the other applicable DFVCP requirements, administrators will be considered as having elected compliance with the exemption and/or alternative method of compliance prescribed in §§ 2520.104-22, or 2520.104-23, as appropriate, for all subsequent plan years.

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When I worked in DC, we'd send a staffer to DOL to get copies of a prior filing--which you could do at their offices---but since the electronic filing of exemption certificates, it's much easier now if she filed electronically within the last 4-5 years.

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