top hat plan
 n.— «Many CEOs are at the same time receiving what are known as “supplemental executive retirement pensions,” often called “top hat” plans because they are reserved for a select group of managers who receive monster paychecks.» —“AFL-CIO CEO PayWatch Website Offers Sneak Peak at Top 25 Super-Pensions” in D.C. Yahoo! News Apr. 6, 2006. (source: Double-Tongued Dictionary)

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