When must the Summary Annual Report be provided to plan participants without an extension?

The Summary Annual Report (SAR) must be provided to plan participants within nine months after the end of the plan year, assuming no extension has been granted. This requirement ensures that participants receive timely information about the financial status and operations of their retirement plan. The nine-month provision aligns with the general timelines set forth by the Employee Retirement Income Security Act (ERISA), which governs the reporting and disclosure of employee benefit plans.

If a plan has an extended filing date for its annual Form 5500 due to specific circumstances, this does not extend the SAR deadline; the SAR must still be distributed to participants within the nine-month period following the close of the plan year.