Section 4408. Annual statement

(a) The trustees of every employee welfare
  fund shall file in the office of  the  superintendent,  annually  within
  five  months  after the close of the fiscal year used in maintaining the
  records of such fund, a statement, to be known as the  annual  statement
  of such fund.
    (b)  Such  statement shall be executed in duplicate, subscribed by its
  trustee or, if there is more than one trustee, then by at least  two  of
  such  trustees,  and  affirmed  as  true under the penalties of perjury,
  showing its condition and affairs during such fiscal year.  Such  fiscal
  year shall not be changed without the consent of the superintendent.
    (c)   Such   statement   shall  be  in  such  form  and  contain  such
  substantiation by vouchers and otherwise and such other  information  as
  the superintendent requires.
    (d) The superintendent shall furnish to the trustees of every employee
  welfare  fund  required  by  law  to  report to him printed forms of the
  statements and schedules required by him.