Definition: Top Hat Plans

Term: Top Hat Plans

Definition: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

FAQs Policies

"You have a very complete offering of on-line courses. A colleague introduced me to the website. I have a PHR and am looking for good continuing education courses at a reasonable price. Having also used another HR training website, I found your course more engaging."

Karen Mortimer, PHR

"ERI Distance Learning Center courses not only provide valuable information that is relevant to my field (Compensation), but the courses also give historical background information pertaining to HR Law, which is an essential part of Compensation administration...I also like the mimic-to-real world scenarios to further enhance my learning experience."

Kim Buxton, JCA Compensation Analyst FedEx

The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

Learn More About ERI’s Assessor Platform

View Our Latest White Paper

National Compensation Forecast April 2024

ERI has been focused on researching compensation for over 30 years

Top Hat Plans