Form 5500 Filing for Non-qualified Restoration Plan

[Guest FredBaragona]

Does anyone file a From 5500 for a Non-qualified Deferred Compensation Plan (Restoration Plan) and if so what schedules should be attached? We have less than 100 participants.

[Guest RBJ]

Nonqualified plans are exempt from the reporting requirements of ERISA, provided the one-time notice is filed with the Department of Labor. If a notice has not been filed, I believe the DOL delinquent filer program has a procedure for top-hat plans. If the plan is an excess benefit plan (solely making up for 415 limits, not the comp limit, ADP limit etc.), no filing is necessary, since the plan is not subject to ERISA.