March 26, 2026
A summary annual report (SAR) is an annual statement in narrative form that summarizes the latest annual report (Form 5500) for an ERISA plan. Generally, employers that sponsor group plans subject to ERISA and Form 5500 filing requirements have compliance obligations regarding the annual distribution of SARs to plan participants.
This publication provides an overview of the SAR distribution requirement. It describes the process for achieving compliance and includes a chart of Form 5500 and Summary Annual Report Due Dates and a Sample Employee Communication to accompany the annual distribution of the SAR.