May an administrator of an apprenticeship and training plan, as described in 29 CFR 2520.104-22, or an administrator of a top hat plan, as described in 29 CFR 2520.104-23, participate in the DFVCP?
Yes. Administrators of apprenticeship and training plans and administrators of pension plans for a select group of management or highly compensated employees (top hat plans), may file the applicable notice and statement described in regulation 2520.104-22 and 2520.104-23, respectively, under the DFVCP in lieu of filing any past due annual reports. By properly filing these statements and meeting the other applicable DFVCP requirements, administrators will be considered as having elected compliance with the exemption and/or alternative method of compliance prescribed in 2520.104-22, or 2520.104-23, as appropriate, for all subsequent plan years.
Related Questions
- May an administrator of an apprenticeship and training plan, as described in 29 CFR 2520.104-22, or an administrator of a top hat plan, as described in 29 CFR 2520.104-23, participate in the DFVCP?
- How does an administrator of an apprenticeship and training plan participate in the DFVC Program?
- How does an administrator of an Apprenticeship & Training Plan participate in the DFVCP?
