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Retirement Plan Participant Notices - When the End of the Plan Year Has Passed

When the end of the plan year has passed, participants should receive a Summary Annual Report (SAR).

Summary Annual Report

Description: The SAR is a narrative summary of the plan’s financial status and summarizes the information on the plan’s annual report (Form 5500).

What it should contain: The SAR should include the following:

  • administrative expenses incurred by the plan;
  • amount of benefits paid to participants and beneficiaries;
  • total value of plan assets;
  • a pension plan’s compliance with the minimum funding standards; and
  • right to receive a copy of the full annual report, or any part thereof.

Timing: The SAR is provided the later of nine months after the end of the plan year or two months after the Form 5500 is due (if an extension has been granted by the IRS).

Who is responsible for sending it: The administrator of the plan.

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