Who must file Form T-1?
A. Every union subject to the Labor-Management Reporting and Disclosure Act (LMRDA), the Civil Service Reform Act (CSRA), or the Foreign Service Act (FSA), with total annual receipts of $250,000 or more, must file Form T-1 for each trust in which it is interested if: (1) the union’s financial contribution to the trust, a contribution made as a result of a collective bargaining agreement to which the union is a party, or a contribution otherwise made on the union’s behalf, was $10,000 or more during the trust’s fiscal year; (2) the trust had $250,000 or more in annual receipts; and (3) the union, acting either alone or with other unions, selects a majority of the members of the trust’s governing board or the union’s contribution to the trust, made independently or in combination with other unions, represents greater than 50% of the trust’s revenue in the one-year reporting period.
