Jilliandiz Posted March 3, 2008 Share Posted March 3, 2008 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? Link to comment Share on other sites More sharing options...
JanetM Posted March 3, 2008 Share Posted March 3, 2008 All ERISA Health & Welfare and Pension plan require SAR. SAR reg found at 29 C.F.R. §2520.104b-10. JanetM CPA, MBA Link to comment Share on other sites More sharing options...
Lori Friedman Posted March 3, 2008 Share Posted March 3, 2008 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. Lori Friedman Link to comment Share on other sites More sharing options...
JanetM Posted March 3, 2008 Share Posted March 3, 2008 Good catch lori, I should have said most not all. JanetM CPA, MBA Link to comment Share on other sites More sharing options...
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