rbates

If we do not file a 2021 Form 5500 for a plan adopted after year-end, is the Plan still required to distribute an AFN or SAR (whichever applies) to Participants ? It wouldn't make sense to distribute a summary of a 5500 that isn't being filed, but I haven't seen this addressed specifically.

A plan covering only 2% shareholders of an S-Corp and filing on 5500-EZ would still be required to provide an SAR correct?