Why should an Employer have to make their tax returns made available. These records contain information of employees other then those covered by our collective bargaining agreement?
The tax returns are one method that the Funds use to review the entire population of employees to determine who is to be included and who is to be excluded for contribution purposes. The matter of making tax returns and other types of records available to Fund auditors was decided in a Supreme Court case known as Central States vs. Central Transport. This case acknowledged that the Trustees of the Plan are responsible for collecting contributions from delinquent employers, that the Trustees are personally responsible for the actions of non-fiduciaries in collecting the delinquent contributions and that the Funds have the right to expect a reasonable audit of the employers books and records which include the tax returns.
Related Questions
- Why should an Employer have to make their tax returns made available. These records contain information of employees other then those covered by our collective bargaining agreement?
- Some employees at my installation are represented by a union and are covered under a collective bargaining agreement. Does that make a difference?
- Some employees at my company are represented by a union and are covered under a collective bargaining agreement. Does that make a difference?
