Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Top Hat Plans

Generally, there are two types of Top Hat plans: 1) a nonqualified deferred compensation plan and 2) a supplemental executive retirement plan. The former allows participants to defer income into the plan during each calendar year, while the latter is funded entirely by the employer.

To find keyword content within a course, select the course link below:

Course
Page Number
26 - Compensation Committees: Framework for Executive Compensation Alignment
15
42 - Accumulated Earnings and Deferred Compensation
16
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Timing of Payment

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Top Heavy Plans

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