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MTIA Form 5500 filing - who generally does this?


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Who generally files (or is repsonsible for filing) the Form 5500 required for a Master Trust Investment Account (MTIA) as a Direct Filing Entity (DFE)? Is this filing generally done by the regulated financial institution that serves as trustee or custodian? Is this filing generally done by TPAs? Does anyone have experience with Form 5500s filed by MTIAs?

I would appreciate any information on this subject that is not directly out of the Form 5500 instructions. Thanks.

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