OAR 441-930-0068: Annual Report

Each master trustee is responsible for and shall file an annual report with the director by April 1 of each year on forms provided by the director. The report shall cover the preceding calendar year and shall include information on trusted funds: (1) The actual value at the beginning and end of the calendar year; (2) Deposits and withdrawals; (3) Income earned and fees paid; (4) Taxes paid for beneficiaries; (5) Gains and losses; and (6) The balance of all trust accounts as of December 31.