summary annual report

summary annual report
Summary Annual Report (SAR)
USA
A report of plan financial information that must be provided to employee benefit plan participants and beneficiaries under the Employee Retirement Income Security Act of 1974 (ERISA).

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

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  • 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… …   Law dictionary

  • annual report — annual re·port n: a written report distributed to shareholders each year by a corporation that sets forth financial information (as an auditor s report, the selling prices of the corporation s stock, and the yearly profit) as well as statements… …   Law dictionary

  • Annual Report — 1. An annual publication that public corporations must provide to shareholders to describe their operations and financial conditions. The front part of the report often contains an impressive combination of graphics, photos and an accompanying… …   Investment dictionary

  • Annual Report and Accounts — All limited companies are required by law to prepare an annual report each year, containing their financial statements, directors report and auditor s report. The annual report of a listed company must also contain a five year summary of results …   Financial and business terms

  • annual report — A report for stockholders and other interested parties prepared by corporation once a year; includes a balance sheet, an income statement, a statement of changes in financial position, a reconciliation of changes in owners equity accounts, a… …   Black's law dictionary

  • annual report — A report for stockholders and other interested parties prepared by corporation once a year; includes a balance sheet, an income statement, a statement of changes in financial position, a reconciliation of changes in owners equity accounts, a… …   Black's law dictionary

  • annual report — /ˌænjuəl rəˈpɔt/ (say .anyoohuhl ruh pawt) noun a summary of a company s activities for the past financial year, containing the auditor s report, the audited accounts and an address by the chairperson, and usually presented at the annual general… …  

  • report — re·port 1 n: a usu. detailed account or statement: as a: an account or statement of the facts of a case heard and of the decision and opinion of the court or of a quasi judicial tribunal determining the case b: a written submission of a question… …   Law dictionary

  • report — {{Roman}}I.{{/Roman}} noun 1 written/spoken account of sth ADJECTIVE ▪ groundbreaking, important, influential, landmark, major ▪ lengthy ▪ brief …   Collocations dictionary

  • report — I (New American Roget s College Thesaurus) v. t. state, review; rehearse, give tidings, announce, give notice of, proclaim. See information, publication. n. record, account, statement; news; rumor; hearsay; fame, repute; bang, blast, detonation.… …   English dictionary for students

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