time prescribed for the filing of such report, also provide a summary (written in a manner so as to be understood by the average plan participant) of the information in such report to participants and beneficiaries in the plan and to each employer with an obligation to contribute to the plan. . (b) Penalty Subsection (e) of section 6652 of the Internal Revenue Code of 1986 is amended— (1) by inserting , 6059A (relating to reports of plans receiving pension rehabilitation loans) after deferred compensation)