Q: When does the servicer send the annual escrow statement?
A: (UPDATED 6/2/2021): The servicer sends the borrower the annual escrow account statement within 30 days of the completion of the escrow account computation year. 12 CFR § 1024.17(i). The servicer must conduct an escrow account analysis before sending the annual escrow account statement to the borrower. 12 CFR § 1024.17(i).