Filing & ReportingAnnual

Summary Annual Report (SAR)

ERISA § 104; 29 CFR § 2520.104b-10(d)

Narrative summary of the Form 5500 annual report.

ResponsibleClient/Other TPA (compliance TPA)

Deliver ToParticipants; Beneficiaries receiving benefits

DeadlineWithin 9 months after end of plan year, or 2 months after Form 5500 due date (with extension)

Current Fee / Rate Information

No filing fee. Narrative summary of the Form 5500. Must be furnished to participants within 9 months after end of plan year, or 2 months after the Form 5500 filing deadline (including extensions).

Last reviewed: April 2026

Non-Compliance Penalties

DOL may assess up to $110/day per participant for failure to furnish. No separate IRS penalty but linked to Form 5500 compliance.

Official Source

https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/publications/reporting-and-disclosure-guide-for-employee-benefit-plans

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