1. 1 U.S. Department of Labor Office of Labor-Management Standards (OLMS) Filing Form LM-10 An Overview of Reporting by Employers

2. 2 Introduction The Labor-Management Reporting and Disclosure Act (LMRDA) requires employers to file a report annually with the Department of Labors Office of Labor-Management Standards if they engage in specific financial transactions or arrangements with: Unions Union Officers Union Agents Shop Stewards Union Employees Union Representatives

3. 3 General Exemption $250 or less in the aggregate to a given recipient in a given year and Unrelated to the recipients role with the union, that is, the employer ordinarily provides the same thing to individuals in similar circumstances who are not union officials. For example, if an employer routinely provides a meal for clients during long meetings, a meal for union officials during such a meeting would not be reportable. There is a general exemption for payments to unions and union personnel if the payments are:

4. 4 Downloading Form LM-10 1.Go to the OLMS Web site at www.olms.dol.gov. 2.Find Forms Download in the blue menu bar on the right side of the screen. 3.Click on All Other Forms. 4.Scroll down the page to Form LM-10. To download a blank Form LM-10 and the instructions for completing the form:

5. 5 Employer Under the LMRDA, an employer includes any private sector business or organization that is an employer within the meaning of any law of the United States relating to the employment of employees To be an employer, an entity must have at least one employee or be acting for an employer.

6. 6 Which Employers Must Report Payments to Unions and Union Representatives? An employer whose employees the recipients labor organization represents or is actively seeking to represent An employera substantial part of whose business consists of buying from, or selling or leasing directly or indirectly to, or otherwise dealing with an employer whose employees the recipients labor organization represents or is actively seeking to represent An employer that buys from, or sells or leases directly or indirectly to, or otherwise deals with the recipients labor organization

7. 7 Which Employers Must Report (cont.) An employer that buys from, or sells or leases directly or indirectly to, or otherwise deals with a trust in which the recipients labor organization is interested An employer in active and direct competition with an employer described in any of the above categories

8. 8 Other Reporting Obligations Employers must also file a Form LM-10 if they: Pay their employees to persuade other employees about their bargaining and representation rights Make payments for the purpose of interfering with employees in the exercise of their bargaining and representation rights Make arrangements with (or payments to) a labor relations consultant or other person to persuade employees about the exercise of those rights or to obtain information on employee or union activities in connection with a labor dispute involving the employer

9. 9 Other Reporting Obligations Certain events that trigger a Form LM-10 filing obligation for the employer may trigger other filing obligations: Form LM-30, Labor Organization Officer and Employee Report Forms LM-20/21, Agreement and Activities Report/ Receipts and Disbursements Report (Consultants)

10. 10 Completing Form LM-10 Form LM-10 has two parts: Part A requires employer identifying information and in Item 8 information on which types of reportable activity the employer has engaged in during the year Part B requires specific information on each reportable activity. –A separate Part B must be filed for each person or organization for which a yes answer in Item 8 of Part A applies

11. 11 Form LM-10 – Part A The first seven items of Part A (page 1) must be completed by all filers.

12. 12 Form LM-10 – Part A (cont.) Items 5 – 7 concern the location of records necessary to verify this report and the type of organization

13. 13 Part A – Item 8 Item 8a Any payments or loans of money or other things of value (including reimbursed expenses) or promises of payments or loans to any labor organization or any officer, employee, agent, or other representative of a labor organization

14. 14 Item 8a - EXCLUSIONS Payments or loans made in the regular course of business as a national or state bank, credit union, insurance company, savings and loan association, or other credit institution Section 302(c) of the Labor Management Relations Act excludes: 1)Salaries and reimbursed expenses received as a bona fide employee of the employer 2)Payments to satisfy a judgment or arbitration award 3)Payments to settle a bona fide claim, in the absence of fraud or duress

15. 15 Item 8a – EXCLUSIONS (cont.) 5) Market-rate purchases in the regular course of business 6) Check-off dues lawfully deducted from employees wages 7) Payments, in accordance with the law, to Taft-Hartley trust funds (governed jointly by employer and union representatives).

16. 16 Item 8a – EXCLUSIONS (cont.) The following may also be excluded: Payments made in the regular course of business of interest on bonds or dividends on stock to individuals without regard to whether they are identified with a labor organization Loans made to employees under terms unrelated to the employees status in a labor organization

17. 17 Item 8a – EXCLUSIONS (cont.) The following may also be excluded: Payments to a union officials spouse unless the payments may be considered indirect payments to the official. Factors to consider are: The reason for the payment The relationship between the payer and the spouse The relationship between the payer and the union officer, union, or trust involved

18. 18 Gifts from an Employee to a Union Official An employer must report a gift by one of its employees to a union official even if the gift was purchased with the employees personal funds if: The employee holds a key position such as a manager, or The employees job includes generating or maintaining business relationships with unions or affiliated trusts, or The employees job includes engaging in labor relations activity for the employer, or The employee was acting directly or indirectly for the employer; for example, if the employee could have sought reimbursement from the employer but chose not to.

19. 19 Part A – Item 8 Direct or indirect payments (including reimbursed expenses) to employees or a group of employees to cause them to persuade or influence other employees in the exercise of their right to organize and bargain collectively through representatives of their own choosing Item 8b

20. 20 Item 8b - EXCLUSIONS Compensation for services as a regular officer, supervisor, or employee Payments that were disclosed to the other employees before or at the time they were made

21. 21 Part A – Item 8 Any expenditure with an object, directly or indirectly, to interfere with, restrain or coerce employees in their right to organize and bargain collectively through representatives of their own choosing Item 8c

22. 22 Item 8c Interfere with, restrain, or coerce means interference, restraint, or coercion that constitutes an unfair labor practice if done with respect to the rights guaranteed in section 7 of the National Labor Relations Act.

23. 23 Part A – Item 8 Any expenditure with an object, directly or indirectly, to obtain information concerning the activities of employees or of a labor organization in connection with a labor dispute in which the employer was involved Item 8d

24. 24 Item 8d - EXCLUSIONS Information for use solely in an administrative, arbitral, criminal, or civil proceeding Compensation for services as a regular officer, supervisor, or employee of the employer

25. 25 Part A – Item 8 Any agreement or arrangement (or payment) with a labor relations consultant, independent contractor, or organization which results in that person undertaking activities with an object, directly or indirectly, to persuade employees in the exercise of their right to organize and bargain collectively through representatives of their own choosing Item 8e

26. 26 Item 8e - EXCLUSIONS Agreements or arrangements covering services related exclusively to: –Giving advice to the employer –Representing the employer in legal proceedings –Engaging in collective bargaining on behalf of the employer

27. 27 Part A – Item 8 Any agreement or arrangement (or payment) with a labor relations consultant, independent contractor, or organization which resulted in that person undertaking activities with an object, directly or indirectly, to furnish the employer information about activities of employees or a labor organization in connection with a labor dispute in which the employer was involved Item 8f

28. 28 Item 8f - EXCLUSIONS Agreements or arrangements for obtaining information for use solely in an administrative, arbitral, criminal, or civil proceeding

29. 29 Form LM-10 – Part B

30. 30 Items 9a –d Complete a separate Part B for each Yes answer in Item 8. In Item 9a indicate whether an agreement, payment, or both are being reported. In Items 9b-9d enter the requested information about the person to whom payments were made or with whom an agreement was reached.

31. 31 Form LM-10 – Part B (cont.) Items 10 and 11 concern agreements or arrangements made, and details of payments made

32. 32 Form LM-10 – Part B (cont.) Detailed account of services rendered or promised Conditions and terms of all listed agreements Indications that payment benefited person(s) in Item 9b or entity named in Item 9d Item 12 Required Disclosures

33. 33 Form LM-10 – Part B (cont.) Item 12 Required Disclosures If payments or agreements were made through a person not shown above, the full name and address of such person must be provided Explanation as to why the payment, promise, or agreement was made Any incomplete responses or unclear explanations will render the report deficient.

34. 34 Signing the Form LM-10 Form LM-10 must be signed by the president and treasurer, or corresponding principal officers, of the reporting employer.

35. 35 Filing Form LM-10 Employers must file Form LM-10 within 90 days after the end of their fiscal year. The completed Form LM-10 must be mailed to: U.S. Department of Labor OLMS, Room N-1519 200 Constitution Avenue, NW Washington, DC 20210-0001

36. 36 Obtaining Copies of Completed Reports All reports required to be filed under the LMRDA are public information. –View and print Form LM-10 reports for the year 2000 and later at www.unionreports.dol.gov. –Order earlier reports at this Web site. Form LM-10 reports may also be examined, and copies purchased, at the OLMS Public Disclosure Room: U.S. Department of Labor Office of Labor-Management Standards Room N-1519 200 Constitution Avenue, NW Washington, DC 20210-0001

37. 37 Additional Information More information about Form LM-10 is available on the Internet at www.olms.dol.gov. You can also contact your nearest OLMS field office or e-mail us at olms.public@dol.gov. If you would like to receive periodic email updates from OLMS, subscribe to the OLMS Mailing List via the OLMS Web site.