Robert Lees
Apr 29 1999, 09:27 AM
this is a nongovernmental plan, do they have to file form 5500? I know governmental 457 plans are exempt, what about nongovernmental?
RARogers
Apr 29 1999, 11:04 AM
If it's a nongovernmental 457 plan, it would have to be structured as a top hat plan (otherwise it would be subject ot the funding rules). As a top hat plan, the alternative to 5500 filing is available (the one-time letter to the DOL - see the ERISA regs).