I was under the impression that a summary annual report was required by the DOL in a year that a sec. 125 Plan (w/less than 100 partic) filed a 5500-C. However, our software package gives me an error message saying "SAR not needed for fringe benefit plan"...

Is the SAR needed?

No. Only the Form 5500 filed with the IRS.

Thanks linda.
By any chance do you have a reference for the No sar needed?
I suppose it would be a site from DOL?

I'm trying to find out some information on SAR's as well. Are they only for groups of 100 employees or more? When are they required to be filed? Where can I find the actual verbage on the rules for SAR's in 125 plans?

Thanks!

I know that you have to file an SAR if there are more than 100 participants in the Medical Reimbursement Flexible Spending Account. You have to file a separate 5500 for that as well.