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FreeERISA.com Now Includes Top-Hat Plan Filings Online
Aug. 25, 2000
Excerpt: Top Hat plans are exempt from ERISA rules regarding funding, participation, vesting, and fiduciary duties. Top Hat plans are unfunded plans maintained by employers primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees.... The items listed below are the filings that declared the existence of the plan to the government.
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