The DOL requires that each participant in a pension plan receive a summary annual report. This report must be distributed within 9 months of the plan year-end or within two months after the period of time after extension. The SAR contains basic financial and participant data, minimum funding information if a Money Purchase Plan and disclosure about the right to additional information.

An annual financial statement sent to all fund participants and retirees briefly describing the income, expenses, assets, and liabilities of a pension plan, and scribing the right to obtain a full annual report (Form 5500).

A report that companies must file annually on the financial status of the plan. The summary annual report must be automatically provided to participants every year.

Must be distributed to plan participants within the later of nine months after the close of the plan year or two months after the end of an IRS-granted extension to file the Form 5500 or 5500-C/R. It must contain certain financial and other information in the manner set forth in Labor Reg. Section 2520.104b-10(c)(3).

A statement of information concerning the qualified retirement plan for the plan year. Information includes expenses, gains/losses, distribution amounts, contributions, number of participants, investment custodians, and trustee contact information.

A summarized report containing information on the financial status of an employee benefit plan.