Where an employer pays for the meals of multiple individuals, but only half are union officials, what should be reported in the Form LM-10?
A58. If the actual cost of the meals for the labor organization officials can reasonably be determined, the employer should report those amounts. If not, the employer may report a good faith per-participant estimate by, for example, reporting an amount based on the average cost of each meal multiplied by the number of union-official attendees. For example, an employer who pays a $1,004 restaurant bill hosting four individuals, two of whom are union officials, may estimate that each union official’s meal was $251 and report those amounts on Form LM-10.
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