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 Article DKB00036
DATAIR Knowledge Base Article DKB00036
Category: Pension Reporter
Date Added: 1/1/2002 Last Edited: 1/1/2002

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I am confused by the changes to the SAR? Where can I get more information?
The Spring 2002 issue of the DATAIR News newsletter is available on the Datair website provides an explanation of the new Small Plan Audit issues and the impact on SAR. (Please keep in mind that according to the final 5500 Instructions, Item 4k is to be answered Yes for plan years beginning before 4/18/01.) The DOL Regulation 2520.104b-10 dictates what information the SAR should have and which lines on the 5500 Series the information is taken from. On 10/19/2000, the DOL published the small plan audit regulations in the Federal Register. These regulations changed Regulations 2520.104-41 and 2520.104-46. Regulation 2520.104-46 modified 2520.104b-10 as to the information required to be shown in the SAR, if a waiver of the audit requirements was made.

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