Amended 5000 and SAR

[blue]

If you amend the 5000, are you required to distribute another SAR?

[Guest anagpal]

NO, Not at all.

[WDIK]

Doesn't the following statement from 29 CFR 2520.104b-10(d) imply that an amended SAR would be appropriate?

"The information used to complete the form shall be based upon information contained in the most recent annual report of the plan which is required to be filed in accordance with section 104(a)(1) of the Act." (emphasis added)

[Lori Friedman]

If there are material changes to the plan's financial information, wouldn't the plan be required to distribute an amended SAR? Otherwise, participants would have false and misleading information about the plan's resources.

(Ok, ok...I know that absolutely nobody on the planet actually pays attention to or bothers to read an SAR, but we're talking about rules, not about reality.)