CEO and Worker Pension Fairness Act This bill limits tax benefits for deferred compensation of highly compensated employees (e.g., corporate chief executive officers) and increases disclosure requirements for such compensation. The bill includes such deferred compensation in taxable income when there is no substantial risk of forfeiture (i.e., when vested) of the rights of the person entitled to such compensation rather than at distribution. The bill transfers revenue from this revised tax treatment of deferred compensation from the Treasury to the Pension Benefit Guaranty Corporation to increase insurance coverage of multiemployer pension plans. The bill requires the Department of Labor to report on nonqualified deferred compensation plans of highly compensated employees known as top hat plans . The Department of the Treasury must disclose amounts deferred under such plans on W-2 forms