403(b)(7): What financial info goes in SAR, since no financial info is

[Guest Pete Joachim]

I am of the understanding that an ERISA covered 403(B) plan (with employer and employee monies) that is filing a Form 5500 (albeit with very little info) is still required to provide a Summary Annual Report. If so, what financial info should go in the SAR given that no financial info is required to be provided in the Form 5500. My particular case involves a 403(B)(7) custodial account.

Pete

[imchipbrown]

I have an SAR prepared by TIAA/CREF for a plan year ending in 1997. Some notables:

1) It says "A total of persons were participants..." No number.

2) It says "The plan has contracts with TIAA/CREF. Total premiums were $xxx,xxx.

3) It says insurance info is included with the full report.

Why I've included #s 2 and 3 is that, for the first time I can think of, the 1999 instructions for completing 5500 say "The adminiistrator.... is not required to ... attach any schedules to form 5500.