A model summary annual report (SAR) for an employee pension benefit plan, which is required under the Employee Retirement Income Security Act of 1974 (ERISA) to notify plan participants and beneficiaries that the plan's annual Form 5500 report has been filed with the Employee Benefits Security Administration (EBSA) of the Department of Labor (DOL). The SAR summarizes a plan's Form 5500, providing a basic financial statement of the plan and stating participants' rights to additional plan information. This Standard Document has integrated notes with important explanations and drafting tips.