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New York City District Council of Carpenters Benefit Funds
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Great Lakes Pension Associates, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Greenline Wealth Management
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Retirement Planners and Administrators (RPA)
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Defined Benefit Consultant/Enrolled Actuary Pension Plan Specialists, PC
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Fringe Benefit Group
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Pollard & Associates
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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How Many Participants Is Too Many for a Top Hat Plan?
Verrill Dana LLP Apr. 13, 2022 "[The DOL] interprets the phrase to apply 'select group' and 'management or highly compensated employees' as distinct requirements, both of which must be met to establish the top hat status of a deferred compensation plan.... For the most part, federal courts have found that a 'select group' exists with coverage percentages ranging from about 5% to about 15%, and at least one federal court has declared that a plan covering 18.7% of the employer's workforce could not be considered a top hat plan." |
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