Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, openWorldHint, idempotentHint, and non-destructive. The description adds valuable context about return content (IRS filings with financial data), which goes beyond annotations and helps the agent understand the tool's output.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.