or highly compensated employees to align eligibility requirements for participation in such plans with the guidance issued under subsection (a). (c) Disclosure requirement Part 1 of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1021 et seq.) is amended by adding at the end the following: 112. Plans for a select group of management or highly compensated employees Beginning January 1, 2021, the plan sponsor of a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees shall report to the Secretary annually on, with respect to the previous plan year— (1) the job title and salary of each employee participating in the plan