Summary Annual Report?

[Jilliandiz]

Is there a Summary Annual Report required for Health Benefit Plan filings if the client files a IRS Form 5500?

Not a Flex Plan, but a Health/Medical Welfare Benefit Plan?

Can you let me know somewhere to reference?

[JanetM]

All ERISA Health & Welfare and Pension plan require SAR. SAR reg found at 29 C.F.R. §2520.104b-10.

[Lori Friedman]

There's no SAR requirement for an unfunded welfare benefit plan [Dept. of Labor Reg. Sec. 2520.104b-10(g)]. In general, this type of plan files a Form 5500 if it has 100 or more participants at the beginning of the year, but it doesn't attach a Schedule H or furnish an SAR.

[JanetM]

Good catch lori, I should have said most not all.