Has anyone seen any 990-Ts for 2017 prepared by Fidelity.

For 2017, the IRS began requiring custodians of retirement plans to prepare Form 990-T.

This would be required if there is any UBIT on the Schedule K-1 for an investment in a Publicly Traded Partnership.

If the investment was sold, there could be a gain to report on the 990-T as well.

Thanks.

Dianne Shangold