I am familiar that Summary Annual reports are required for retirement plans but not welfare plans. I have a few questions.

1. Are they required for welfare plans with over 100 employees where a 5500 would be prepared?

2. Where can I find the regulations and instructions that cover this? Could you e-mail or fax them to me?

3. Do you have any samples that I could use as a template or direct me to a resource that has a sample form?

Thank you for your help!



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Bob, Summary Annual Reports (SARs)are generally required for welfare plans; however, there are specific exceptions. See ERISA Section 104 and ERISA Reg. Sec. 2520.104b-10. The sample format you are seeking is included in the regulations. I will e-mail the regulations to you this morning.

Can anybody shed light on the "soley from the general assets of the employer" statment in the regulations.
I feel that this means that unless you have a trust (Veba or other arrangement) then you are not subject to SARs (welfare plans).
So
Does this mean that if your fully insured you don't have to file. Or if your self insured with stop loss protection you don't have to file.

I'm looking for sample year end benefit statements. Can anyone help me?