Alternative Reporting Methods for Apprenticeship and Training Plans and Top Hat Plans

ICR 201711-1210-002

OMB: 1210-0153

Federal Form Document

Forms and Documents
Supporting Statement A
IC Document Collections
212300 Modified
ICR Details
1210-0153 201711-1210-002
Historical Active 201412-1210-004
Alternative Reporting Methods for Apprenticeship and Training Plans and Top Hat Plans
Extension without change of a currently approved collection   No
Approved without change 02/26/2018
Retrieve Notice of Action (NOA) 12/31/2017
  Inventory as of this Action Requested Previously Approved
02/28/2021 36 Months From Approved 02/28/2018
1,872 0 2,120
562 0 636
4,659 0 0

Section 2520.104-22 provides an exemption to the reporting and provision of Part 1 of Title I of ERISA for employee welfare benefit plans that provide exclusively apprenticeship and training benefits if the plan administrator meets the following requirements: (1) files a notice with the Secretary that provides the name of the plan, the plan sponsor's Employer Identification Number, the plan administrator's name, and the name and location of an office or person from whom interested individuals can obtain certain info about courses offered by the plan; and (2) take steps reasonably designed to ensure that the information required to be contained in the notice is disclosed to employees of employers contribution to the plan who may be eligible to enroll in any course of study sponsored or establish by the plan; (3) and make the notice available to employees upon request. Under 2520.104-23, the Department provides an alternative method of compliance with the reporting and disclosure of Title I of ERISA for unfunded or insured plan established for a select group of management of highly compensated employees (i.e., top hat plans). In order to satisfy the alternative method of compliance, the plan administrator must file a statement with the Secretary of Labor that includes the name and address of the employer, the employer EIN, a declaration that the employer maintains a plan or plans primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees, and a statement of the number of such plans and the employees covered by each. Plan documents must be made available to the Secretary upon request, and only one statement needs to be filed for each employer maintaining one or more of the plans. The proposed rule would revise the current procedures for filing apprenticeship and training plan notices and "top hat" plan statements with the Secretary of Labor to require electronic submission of these notices and statements. The proposal is not intended to express any view on, and would not change, the current content requirements in the exemption under § 2520.104-22 for apprenticeship and training plans or the alternative method of compliance under § 2520.104-23 for top hat plans. The proposal would revise § 2520.104-22(c) and § 2520.104-23(c) to require Internet-based electronic filing of apprenticeship and training plan notices and top hat plan statements with the Secretary through EBSA's Web site. Once they are filed, these notices and statements would be posted on the Department's Web site at and be available to the public.

US Code: 29 USC 1023 Name of Law: Employee Retirement Income Security Act of 1974

Not associated with rulemaking

  82 FR 23303 05/22/2017
82 FR 205 12/31/2017

IC Title Form No. Form Name
Alternative Reporting Method Alternative to Form 5500, Alternative to Form 5500 Apprenticeship and Training Plan Registration Form ,   Top Hat Plan Registration Form

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 1,872 2,120 0 0 -248 0
Annual Time Burden (Hours) 562 636 0 0 -74 0
Annual Cost Burden (Dollars) 4,659 0 0 0 4,659 0
The hour burden decreased due to updated data regarding the number of submissions received, which has declined from three years ago. The cost burden increased because the Department erroneously assumed three years ago that all submissions would be made electronically. Such an assumption will be accurate if the Department’s Proposed Rule requiring electronic submission is finalized; however, for this submission, the Department has taken into account the costs of materials and postage for paper submissions, which is consistent with the Department’s current rule.

Chris Cosby 202 693-8540


On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

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