Health plans with 100 or more participants must file a Form 5500 informational return with the Department of Labor by the last day of the 7th calendar month after the end of the plan year. This was July 31 for calendar year plans that did not request a filing extension.
In addition to the Form 5500, the plan must provide a Summary Annual Report to plan participants. The Summary Annual Report is a condensed version of the Form 5500, describing the information submitted to the Department of Labor.
Unless an employer requests and receives a two-month extension from the Internal Revenue Service, plan administrators must distribute a Summary Annual Report by the last day of the ninth month following the end of the plan year. For calendar year plans, the SAR must be distributed by September 30.