A letter the plan administrator of a top hat plan that is an employee pension benefit plan could provide to the Department of Labor (DOL) before August 16, 2019, to satisfy the reporting and disclosure requirements of the Employee Retirement Income Security Act of 1974 (ERISA). The DOL also refers to this document as a top hat plan statement. This Standard Document has integrated notes with important explanations and drafting tips. The DOL replaced the paper filing of top hat plan statements with an electronic filing system on August 16, 2019.