"Sponsors of unfunded top-hat plans meeting IRS requirements must report only: [1] Name, address, and employer identification number (EIN). [2] That the employer's plan primarily provides nonqualified deferred compensation to a select group of management or highly compensated employees. [3] The number of plans and the number of employees in each. This statement must be filed within 120 days after the plan becomes subject to ERISA. Once the statement is filed, no other reporting is required unless the DOL requests plan documents. However, if the statement misses the deadline, the plan is subject to an annual filing requirement. A plan that fails to satisfy top-hat plan requirements will also be subject to ERISA in its entirety."  MORE >>