Is a union required to file a Form T-1 for a trust that only receives payments from an employer?
A. If an employer makes payments to a trust in which a labor organization is interested on the labor organization’s behalf or pursuant to a negotiated agreement, and if the payments are $10,000 or more during the reporting period, and if the trust’s total receipts are $250,000 or more, the union must file a Form T-1 for the trust.
Related Questions
- If a union did not create or establish a trust, but selects one or more of the trustees, does it file a terminal Form T-1 if it ceases to select a trustee?
- 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?
- Is a union required to file a Form T-1 for a trust that only receives payments from an employer?
