Group health plans that are subject to the Form 5500 filing and have extended the deadline via a Form 5558 | If an extension of time to file Form 5500 is obtained, the plan administrator must furnish the SAR within two months after the close of the extension period. Employers must provide the SAR to participants by December 16th, 2024. | No monetary penalty for failure to timely distribute, however Up to $110/day if not provided to participant within 30 days of request. |