Fiduciary Annual Return

This document is about the annual reporting requirements for the fiduciary (trustee or custodian) of an employee benefit trust on Schedule P of Form 5500. The fiduciary must provide information such as their name and contact details, the name and employer identification number of the trust, and confirmation that the necessary trust financial information has been provided to the participating employee benefit plan(s). Filing this schedule helps start the statute of limitations for the tax-exempt trust.