SAR Is Due by Sept. 30 for Calendar Year Plans
Many employers that must file Form 5500 on behalf of their employee benefit plans must also provide plan participants with a summary annual report (SAR). The SAR is a summary of the information included in the Form 5500. Employers with plans that operate on a calendar year basis must provide the SAR by Sept. 30, 2019. However, if the employer received an extension of time to file its Form 5500, the deadline for providing the SAR is Dec. 15, 2019.