Is a Form LM-10 required if an employer that has a business relationship with a union sends flowers to the funeral of an officer of the union?
A25. No. Flowers provided for a funeral are not reportable because they are not provided to the union officer. In addition, the de minimis exemption would most likely exempt such a gift from reporting. Q26. From time to time, a law firm pays for certain costs that are then billed to the client union. For example, a meal may be provided for a meeting that takes place to prepare for or engage in collective bargaining or to prepare for or conduct arbitration over a grievance under a collective bargaining agreement. Is this a transaction that should be reported on Form LM-10 if a union officer is a recipient of the meal? A26. The law firm would not owe a report if it is reimbursed by the client union within the same fiscal year. FAQ, Question 56. If the payment is made near the end of the fiscal year, the law firm would not owe a report if it is reimbursed promptly, even if the reimbursement occurs in the next fiscal year. The union’s payment would be accounted for on its Form LM-2, LM-3 o
Related Questions
- Is a Form LM-10 required if an employer that has a business relationship with a union sends flowers to the funeral of an officer of the union?
- Must an employer file a Form LM-10 if one of its employees gives a gift to a union officer purchased with the employees personal funds?
- Must an employer file a Form LM-10 for donations to a union scholarship fund?
