FT MarketWatch

Top hat plan

A nonqualified retirement plan which is limited to a select group of key employees and which is Exempt from ERISA regulations.

Related Terms: 5 ERISA, Exempt, Qualified retirement plan, Qualified, Retire
Other Related Pages: Category: Retirement Starting With: T
Additional Related Terms: 10-Q, 10-K, 401(k) plan, 403(b) plan, 457 plan, Accrual of discount, Amortization of premium, At par, At best, At call