- This event has passed.
Distribute Summary Annual Reports (SARs)
September 30, 2025
- Distribute to participants, COBRA beneficiaries and alternate recipients under QMCSOs within
9 months after close of the plan year or 2 months after the plan’s extended 5500 deadline. SAR
requirement does not apply to plans that pay benefits exclusively from the employer’s general
assets (that is, plans with no trust, with no insurance contract to pay benefits, where participant
contributions are made through a Section 125 plan, etc.).- Does not apply to governmental plans (state and local). Does not apply to church
plans that have not elected to be covered by ERISA.
- Does not apply to governmental plans (state and local). Does not apply to church
