Deadline for Summary Annual Reports for Calendar Year Plans

Employer plans required to file an Annual Return/Report of Employee Benefit Plan on Form 5500 must furnish a summary annual report (SAR) to covered individuals within nine months of the close of the plan year, or within two months after the due date for filing Form 5500 with an extension. For calendar year plans, this generally means the SAR is due by September 30. For calendar year plans that have filed for an extension using Form 5558, the SAR is due by December 15.

The prescribed formats for retirement and welfare plan SARs are found in Department of Labor regulations.