Annual Return of Fiduciary of Employee Benefit Trust

This document is the Schedule P form for the annual return filing of fiduciaries of employee benefit trusts that are exempt from tax under Section 501(a) of the Internal Revenue Code. It is used to satisfy the annual information return requirements under Section 6033(a) and starts the statute of limitations period under Section 6501(a). The Schedule P is filed as an attachment to Form 5500 or 5500-EZ.