The information in a summary annual report differs depending on whether the plan is an employee pension benefit plan or an employee welfare benefit plan but can include:

The information in a summary annual report differs depending on whether the plan is an employee pension benefit plan or an employee welfare benefit plan but can include:
• The total expenses paid by the plan during the year.
• The number of participants and beneficiaries in the plan.
• Whether benefits are insured and the premiums paid for any insurance.
The information in a SAR is based on the information the plan reports on its annual Form 5500.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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