Form 5500 Extensions Filed: Distribute Summary Annual Reports in November

The 2025 summary annual reports (SARs) for the 401(k) Pension Plan and Group Benefits Program will be posted to the Employee Benefits website in November for distribution to participants by mid-December.

Because NRECA filed extensions for both the 401(k) Pension Plan and the Group Benefits Program, the Form 5500 returns will be filed by mid-October. The SAR distribution deadline is based off the extended filing due date for the Form 5500 returns and will be in mid-December. Watch for an article in NRECA Employee Benefits Weekly announcing when the SARs are available for download. The article will provide the distribution timeframe and a link to the distribution instructions.

The SAR—a narrative summary of Form 5500, which is the annual financial report filed with the Internal Revenue Service and the Department of Labor—must be given annually to plan participants. Note that the SAR is not required for the Retirement Security (RS) Plan and that the annual funding notice is provided each spring instead.

If you’ve inserted this year’s compliance reminders into a calendar application, such as Microsoft Outlook, disregard the September 30 SAR distribution reminder. A second calendar reminder will be communicated on November 16 to alert you to watch for and distribute the SARs. The extended distribution deadline will be provided in a November NRECA Employee Benefits Weekly article.

If you have questions, contact the benefits compliance team at 866.673.2299, option 7 or pension.compliance@nreca.coop.